Extension to implementation date of the change in approach on indirect representation for some customs authorisations holders (CIP15/2019)
Find out about the extension of the deadline published in Customs Information Paper 10.
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 CIP10 (2018), published on 2 August 2018. In that CIP, HMRC stated that any changes to business processes necessary to make sure declarations are made correctly must be in place by 1 April 2019.
Previous extension of deadline
In CIP5 (2019) HMRC reconsidered the implementation date set out in CIP10 (2018). Due to multiple pressures on UK import and export business at that time, the deadline published in CIP10 (2018) was extended from 1 April 2019 to 1 October 2019.
New extension of deadline
HMRC maintain that declarations can only have one declarant and that any authorisations on which a declaration is based must be held by that declarant. However, HMRC accept, that the multiple pressures on businesses continue, therefore the deadline published in CIP5 (2019) will be extended from 01 October 2019 to 31 January 2020.
HM Revenue & Customs
Peter Bennett House
West Park Ring Road
Telephone: 03000 528014 or 03000 518527
Issued on the 30 October 2019 by Customs Directorate, HMRC.