Extension to implementation date of the change in approach on indirect representation for some customs authorisations holders (CIP 5/2019)
Find out about the extension of the deadline published in Customs Information Paper 10/2018.
Following communication with the European Commission, HMRC confirmed that, where a declaration relies on an authorisation, the authorisation holder must act as the declarant. This has implications for agents using their own Simplified Declaration Authorisation to declare goods to another parties Special Procedure Authorisation.
HMRC explained the situation and set out the options available to trade in Customs Information Paper (CIP) 10 (2018), published on 2 August 2018. In that CIP, HMRC stated that any changes to business processes necessary to ensure declarations are made correctly must be in place by 1 April 2019.
Extension of deadline
Following representations from UK business, HMRC have reconsidered the implementation date set out in CIP10 (2018). HMRC maintain that declarations can only have one declarant and that any authorisations on which a declaration is based must be made by that declarant. HMRC accept, however, that there are multiple pressures on UK import and export business at this time and are extending the deadline published in CIP10 (2018) from 1 April 2019 to 1 October 2019.
HM Revenue & Customs
Peter Bennett House
West Park Ring Road
Telephone: 03000 528013
Issued on the 12 March 2019 by Customs Directorate, HMRC.