This tax information and impact note is about targeted changes to customs requirements that apply for imported and exported goods.
Documents
Details
This measure includes changes intended to simplify declaration requirements and support businesses importing and exporting goods. Other changes will enable HMRC to exercise more effective control over imported and exported goods.
Certain declaration and import duty payment deadlines currently provided for in regulations will, in future, be set out by HMRC in a notice — these deadlines will be more responsive and flexible.
Other provisions in the instrument update the current legislation, including the changes to international agreements or HMRC operational practice.
Published 23 May 2023
