Now underway. HMRC has confirmed the retirement timetable for the current Trader Support Service platform. A new platform goes live on 20 October 2026. Access to the outgoing platform ends on 30 November 2026 — see HMRC’s guidance on GOV.UK.

TSS and the Windsor Framework

Northern Ireland sits inside the UK’s customs territory. The Windsor Framework keeps it aligned with EU rules for goods that risk moving into the EU single market. Trader Support Service is how that commitment gets executed on the ground. TSS lets traders use a simplified, two-stage customs procedure for GB-NI movements: a Simplified Frontier Declaration at the border, then a Supplementary Declaration afterwards. It stays free to use, and it remains the main route most GB-NI traders rely on.

The move to a new TSS platform does not change any of this. It is an infrastructure change, not a change in customs law. TSS itself is not closing, and the GB-NI route stays fully in place. Only the digital front end is being replaced. The transition window is short: the new platform takes over fully from 20 October 2026, and the outgoing system disappears from 30 November 2026.

What’s Changing vs What Isn’t

Nothing about the underlying customs process changes. Supplementary Declarations remain the same legal instrument under the same simplified procedure. They are still due by the tenth calendar day of the month after the goods move, and the same commodity, origin and valuation detail is still required. HMRC’s guidance confirms that existing customs processes and declaration structures are being maintained, not redesigned. Traders already signed up for the outgoing TSS will be migrated automatically to the new service. No fresh registration is required.

The Hard Deadline: 30 November 2026

One obligation matters most in the run-up to 30 November 2026. A Supplementary Declaration is not complete until it shows as Closed on the TSS Portal — submitted, paid or calculated is not enough. HMRC’s bulletins set no formal penalty for missing the cut-off, but the exposure is still real: access to the outgoing platform disappears on 30 November, whatever is still open in it, while the underlying duty and declaration obligation does not disappear with it. HMRC is explicit that traders “remain responsible for completing and submitting your Supplementary Declarations and paying any duties due,” and that responsibility holds regardless of the state of the platform housing them.

What Traders Should Do Now

Traders and representatives should audit every open Supplementary Declaration now — anything sitting in Draft, Input Required, Pending Payment, Tax Calculation Verification or Fiscal Hold status. Declarations left open will not simply carry over to the new platform: HMRC has not published a carry-over mechanism, and the safer assumption is that anything unresolved must be dealt with directly through HMRC, outside the normal TSS workflow.

The TSS route itself is not going anywhere, and account continuity is already assured for anyone currently registered. Even so, treat 30 November as a hard operational deadline in practice. HMRC has not framed it as a statutory penalty date, but the alternative is an open customs liability with none of the current tools available to close it out.

Key Dates and Next Steps

From 20 October 2026, the new platform becomes the only route for pre-lodging movements. The outgoing TSS platform closes permanently on 30 November 2026.

If you have questions about how this affects your business or your outstanding declarations, please get in touch with us today. . This note is based on HMRC’s Trader Support Service guidance on GOV.UK and TSS Bulletin 227th Edition, published by the Northern Ireland Customs & Trade Academy: https://www.gov.uk/guidance/trader-support-service. It is a summary for general orientation, not customs or legal advice.

Follow-up to “EU Customs Reform: Indirect Representation Is Changing” (17 September 2026)

Now confirmed. What was still a Council position four days ago is now law. Regulation (EU) 2026/2108 was signed in Strasbourg on 16 September 2026, published in the Official Journal on 19 September 2026, and entered into force the following day — read the full text on EUR-Lex

What’s changing for indirect representation

For non-EU businesses trading into the EU — and the customs brokers and indirect representatives who act for them — the reform confirms how indirect representation will work going forward. Non-EU established companies can keep importing and trading in the EU; that route is not closing. Its compliance profile has changed for good, though, and the clock is now running on a fixed twelve-month runway to general application on 21 September 2027. The Regulation also establishes a new European Union Customs Authority to oversee the reformed Code.

The “importer” has a formal legal definition for the first time. E-commerce gets its own version too: a separate “importer for distance sales” concept applies to online sellers and platforms.

Liability: EU-established vs. non-EU-established principals

The bigger shift is in liability. An indirect representative — often a customs broker acting on a client’s behalf — no longer simply shares the customs debt with its principal. Where the principal is EU-established, the representative remains jointly and severally liable, much as today. Where the principal is not EU-established, the position is stricter: the representative is now deemed to be the importer itself — full financial and non-financial exposure, not a shared one.

The requirement for indirect representatives to be EU-established is confirmed and reinforced. A non-EU seller or platform acting as “importer for distance sales” is expected to work through a representative holding Authorised Economic Operator (AEO) status. Non-compliance by distance-sales importers now carries a tiered EU-wide penalty.

What this means for indirect representatives and non-EU businesses

Customs brokers and indirect representatives should expand due diligence into a principal’s product compliance — not just classification, valuation and origin. Fee structures, guarantees and client-acceptance criteria are also worth revisiting, a trend already underway since CJEU C-714/20 and now substantially widened.

For non-EU businesses, the door stays open: the Regulation confirms that importing and trading in the EU without an EU establishment remains possible. Representatives will reasonably ask for more in return, though — more data, more assurances, and potentially higher fees, given their heavier exposure. Distance-sales sellers should confirm their representative holds, or is obtaining, AEO status.

Key dates for the new Union Customs Code

The provisions on importers, exporters and customs representatives become directly applicable across the EU from 21 September 2027, with EU Customs Data Hub-linked provisions following from 1 July 2028. If you have any questions about how this reform affects your business, please get in touch with us today.

This note is based on Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union Customs Code and the European Union Customs Authority, as published in the Official Journal of the European Union on 19 September 2026: https://eur-lex.europa.eu/eli/reg/2026/2108/oj/eng. It is a summary for general orientation, not legal advice.

The Council formally adopted its position at first reading on 3 September 2026 (document 8190/2/26 REV 2). European Parliament sign-off and Official Journal publication are still to come — but Council and Parliament already reached full political agreement back in March 2026, so the substance below is unlikely to change much before it becomes law.

The headline

The EU is finalising the biggest overhaul of its customs code since 1992. For non-EU businesses trading into the EU — and for the companies that represent them at customs — the reform changes how indirect representation works. Non-EU established companies can keep importing and trading in the EU; that route is not closing. But the compliance profile of it is changing substantially, and it is worth preparing for now rather than waiting for the Official Journal text.

What’s actually changing

If you act as an indirect representative

• Your liability shifts from “pay the duty if it’s wrong” to full regulatory compliance for the goods you represent.
• Expect to expand due diligence into your principal’s product compliance — not just classification, valuation and origin.
• Distance-sales clients will need you to hold AEO status to keep representing them.
• Fee structures, guarantees and client-acceptance criteria will likely need revisiting — a trend already underway since CJEU C-714/20, now materially widened.
• Some representatives may step back from indirect representation altogether, tightening market capacity.

If you are a non-EU business trading into the EU

• You can continue importing and trading in the EU without an EU establishment — this route is not being closed.
• Expect your representative to ask for more: more data, more assurances, potentially higher fees and guarantees.
• If you sell via distance sales/e-commerce, confirm your representative holds — or will obtain — AEO status.
• Start reviewing your representation arrangements and supply-chain compliance now; the runway after formal publication will be short.

Anticipated timeline

Please get in touch with us now

If you have any questions about how this reform — and the changes to indirect representation in particular — affects your business, please get in touch with us today. This note is based on Council document 8190/2/26 REV 2 (position at first reading, adopted 3 September 2026) and Council of the EU press communications; it is a summary for general orientation, not legal advice, and reflects a text not yet published in the Official Journal.

20 May 2025

New UK-EU deal

On 19 May 2025, the UK and EU struck a deal pertaining to security, fisheries, energy and trade. 

SPS agreement

As part of the deal, a new Sanitary and Phytosanitary Agreement has been signed, which simplifies checks for sanitary and phytosanitary (SPS) goods. SPS goods are products related to animals and plants that require specific regulations and controls to protect human, animal, and plant health. 

The agreement will make it easier for food and drink to be imported and exported by reducing the checks at the border. Specifically, this agreement will establish a UK-EU Sanitary and Phytosanitary Zone, which will implement the following measures: 

• Removal of Export Health Certificates
• Removal of plant health certificates
• Removal of Certificates of Inspection for organic products
• Removal of marketing standards certification requirements
• Routine border checks on animal and plant food products will be removed completely
• Routine checks on certain imports from the EU for products such as milk, dairy, eggs, red meat, plants for planting and potatoes, will also be removed
• British products that were banned, such as fresh sausages and burgers, will be able to resume trade to the EU
• Reduced checks on fresh food going from GB to Northern Ireland

Critical comment

By reducing and simplifying the checks for SPS goods, this deal is considered very positive, specifically for SME businesses that are disproportionately impacted by the financial burden of the current border checks and import/export requirements. 

Nevertheless, it is important to realise that, despite the SPS agreement, the UK will remain outside the customs union, and Brexit customs declarations will remain. Furthermore, there does not seem to be any movement on dual regulation on medicines, veterinary medicines, or chemicals, such as paint or household cleaning products. 

No timeline has currently been provided as to when the various measures from the SPS Agreement will take effect, but it is estimated that it may take months. 

Please get in touch with us now

If you have any questions about how the SPS Agreement affects your business, please get in touch with us today. 

06 November 2024

Easement of import checks measure extended

The UK authorities at a border control post (BCP) must be notified at least one working day before the expected arrival of a consignment of controlled products which are intended for import into or transit across GB. This notification must be submitted on IPAFFS (Import of Products, Animals, Food and Feed System) using a common health entry document (CHED-D). A CHED-D is mandatory for all imports of feed and food of non-animal origin.

Changes to CHED-D

The CHED-D is completed by the person responsible for the load and is a legal document. It is therefore important that the CHED-D is completed fully and accurately.

To support this objective, DEFRA has been working to streamline the CHED-D, making it easier for importers to GB to navigate the IPAFFS system and to ensure improved traceability and intelligence gathering.  

From 7 November, importers using CHED-D will see small changes to the questions asked when submitting their IPAFFS details.

For example, the option ‘for transfer’ as the reason for importing the consignment will be removed. Instead, one can choose between ‘Internal market’ and ‘Non-internal market’ to differentiate consignments that are intended for use in Great Britain and consignments that are not intended for use in Great Britain and will be exported to a different country. Note that consignments intended for Northern Ireland will require ‘Non-internal market’.

Furthermore, from 21 November the EU and EFTA countries will be removed from the drop box, when asked the ‘Origin of the animal or product’. Instead, importers must select the actual country of origin (for example, Italy or France), which means that importers must have a detailed knowledge of the origin of their products.

Export health certificates

Some consignments, such as live animals and products of animal origin, require an official health certificate as part of the import conditions. A health certificate will need to be submitted to the Port Health authorities in the original format.

Alternatively, one can use a digitally signed and verifiable export health certificate in place of the paper version for imports from EU and EFTA countries. Electronically verified PDF health certificates will be accepted if generated from TRACES (Trade Control and Expert System) and other EU/EFTA MS systems listed on the UK government website.[1]

Please note that, as of July 2024, scanned copies of paper health certificates are no longer allowed, and the local port health authorities will request the original paper version. The consignment may be held until the original paper certificate has been provided.

This means that it is preferable (where possible) to use verifiable PDF health certificates to accompany your consignment and ensure that the original paper copy is made available in the event that a verifiable PDF health certificate is not available.

Please get in touch with us now

If you have any questions about import requirements and the accompanying paperwork, please get in touch with us today.

[1] https://www.gov.uk/government/publications/countries-great-britain-will-accept-validated-pdf-gb-health-certificates-from/how-to-get-validated-pdf-gb-health-certificates-for-imports-of-live-animals-and-products-of-animal-origin-to-great-britain

19 September 2024

Easement of import checks measure extended

The current easement of GB import checks and fees on medium-risk fruit and vegetable imports from the EU and Switzerland will be extended, according to official guidance from the UK government published on 13 September 2024. The temporary measure was originally supposed to end on 31 January 2025; however, it has now been decided that it will remain in place until 1 July 2025 to allow businesses additional preparation time. 

In practice, it means that medium-risk fruit and vegetable products will not be subject to import checks or additional fees at the GB border and will not require a phytosanitary certificate until 1 July 2025. It is important to emphasise that this measure is restricted to the import of goods from the EU and Switzerland. 

Changes to risk categorisation of plant and plant products

Furthermore, the UK will also recategorise 7 plant commodity groups from the EU, from medium risk to low risk. The below 7 commodity groups will therefore be deregulated when being imported into GB from the EU and Switzerland: 

• Root and tubercle vegetables (chicory roots, horseradish, beetroot, radish, swede, manioc, carrot, salsify veg, ginger, sweet potatoes, sugar beet, yams, taro, yautia, arrowroot, turmeric)
• Fruit of Fragaria L. (strawberries)
• Fruits of Malus Mill. (apple)
• Fruits of Persea americana Mill. (avocado)
• Fruits of Pyrus L. (pear)
• Fruit of Vaccinium L. (cranberry, blueberry, bilberry, lingonberry, and huckleberry)
• Fruit of Rubus L. (raspberry, blackberry and dewberry)

This measure will take effect from 30 January 2025.

Grapes and Asparagus

Grapes and asparagus will be moving within the medium-risk category when being imported into GB. GB. Asparagus will be moving from the medium-risk B to medium-risk A category from the EU, Switzerland and Liechtenstein, and grapes will be moving from medium-risk A to the medium-risk B category from the EU and Switzerland. 

What does this mean for your business?

The above mentioned 7 commodity groups, as well as grapes and asparagus, are currently exempt from plant health controls due to the current easement that is in place for fruit and vegetables imported into GB from the EU and Switzerland. However, after 1 July 2025, which is when the current easement ends, the following applies: 

• Asparagus imports from the EU and Switzerland need pre-notifying on IPAFF, require a phytosanitary certificate and may be subject to checks at the GB border. 
• Grape imports from the EU and Switzerland do not need a pre-notification on IPAFF, but do require a phytosanitary certificate. They may be subject to a lower frequency of import checks. 
• The above listed 7 commodity groups will not need an IPAFF pre-notification or a phytosanitary certificate when imported to GB. They will not be subject to any import checks or fees at the border. 

If you have any questions about the easement of the import checks measure or the (re-)categorisation of goods, please get in touch with us today. 

23rd April, 2024

From 30th April, 2024, new post-Brexit regulations will be introduced for sanitary and phytosanitary (SPS) imports into Great Britain (GB). These new regulations will affect the places where checks take place. They also affect the documentation the trader must have ready for the consignment, as well as the type of checks the consignments will be undergoing. Please refer to our March article for more details: Are you ready for the new Import Controls on 30th April, 2024?

Introduction of the post-Brexit Common User Charge

One aspect that traders might be unfamiliar with is the charges that will apply to eligible imports coming into GB. The so-called Common User Charge will apply to imports of animal products, plants and plant products entering GB through the Port of Dover or Eurotunnel which are eligible for sanitary and phytosanitary (SPS) checks at a government-run Border Control Post. 

The UK government applied these charges to fund the government-run Border Control Posts at the Port of Dover and Eurotunnel.

How it works in practice

The Common User Charge will apply to common health entry document (CHED) notifications on the import of products, animals, food and feed system (IPAFFS) that are submitted or changed on or after 30th April, 2024.

It will apply to each commodity line in a CHED with a maximum of 5 commodity lines, even if there are more than 5 commodity lines present in the CHED. Medium and high-risk CHEDs will be capped at £145. Low-risk products of animal origin (POAO) CHEDs and POAO transits will be capped at £50.

If a CHED has commodity lines with different risk categories, the rate of the highest risk category will apply to all commodity lines.

The Common User Charge rates for live animals will be published in a later stage. 

It is important to note that the Common User Charge will be applied to all eligible imports, irrespective of whether the import is selected for a physical check at planned government-run Border Control Post facilities. 

Further details can be found on the GOV.UK website here.

What can you do to prepare for these new post-Brexit import controls?

Traders should be aware and understand that their operating costs will increase if a Common User Charge applies to their imports. This Common User Charge is in addition to the inspection fees from the Port Health Authority (for products of animal origin) and/or the Animal and Plant Health Agency (for plant and plant products) that also apply upon entering GB.

Commercial (private) ports are to set their own charging structure and rates for traders using their services.

Additional charges will apply in situations of late payment or payment avoidance of the Common User Charge. 

The first digital invoices will be issued later in the year for charges incurred from Apri 30th, 2024. Thereafter, invoices will be issued monthly. 
If you have any questions about the Common User Charge or any other aspect of importing into GB from 30th April, 2024, please get in touch with us today.

To meet your compliance obligations and minimise disruption, make sure your business is prepared for the new import controls. Taking effect on April 30th, 2024, these regulations will introduce new requirements for imports into Great Britain (GB). If you have any concerns or queries, please contact us.

In the meantime, let’s look at these changes in detail:

Entry through Designated Border Control Points

From April 30th, 2024, traders must ensure goods from the EU/EFTA enter GB through appropriately designated Border Control Posts (BCPS) or Control Points (CPs) to specify their commodity type. Risk-based documentary, identity and physical checks will take place here.

High-risk plants and plant products from the EU, Switzerland, and Liechtenstein  

Inspections for these will change from Places of Destination (PoDs) to BCPs and CPs. When called upon, you must present consignments for inspection here.

Fishery Products documentation

If you import fish or fishery products for human consumption, you must upload IUU (Illegal, Unreported and Unregulated) documents to the CHED import notification in IPAFFs before submission.         

Imports from non EU-EFTA risk-assessed countries will align with the Border Target Operating Model (BTOM)

Imports will be simplified, and health certification for low-risk animal products will be removed.

• There will be reduced physical and identity checks on medium-risk animal products.             
• Check rates will be adjusted, and import control requirements for some low-risk plants and some low-risk plant products will be removed.
• High- and medium-risk plants will be subject to proportionate levels of checks at Border Control Posts (BCPs) or Control Points (CPs) upon entry into GB. 
• The requirement of a Phytosanitary Certificate (PC) and CHED import notifications made on IPAFFS will remain.

If you are unsure about any of the above, please contact us for guidance

Or find out more about non-EU/EFTA BTOM risk categories for Animal Products or non-EU/EFTA BTOM risk categories for Plant Products.

How to submit your import notifications and customs declarations:

Submit import notifications through Defra’s Import of Products, Animals, Food, and Feed System (IPAFFS).

Submit customs declarations via HMRC’s CDS (Customs Declaration Service).    

You must ensure there is alignment between these systems

Otherwise you may encounter a ‘No Match’ error, which could divert your consignments to Border Control Posts. 

• Background processes validate the import notification reference, commodity code(s) and net weight(s) of consignments.
• These processes provide the SPS inspection decisions for the import notification to CDS.
• All cross-checking import notifications and customs declarations for consignments from EU/EFTA countries will be enforced from April 30th, 2024.

Here’s what you must do from April 30th, 2024:

1. Submit the import notification before the customs declaration.
2. Address any inconsistencies promptly to prevent “No Match” errors.
3. If any inconsistency is found and there is an error message on CDS and the IPAFFS dashboard, correct the errors in both systems as quickly as possible. You must do this before the consignment reaches the port of departure to avoid the consignment being directed to a BCP.

We know this will be a challenging transition for many businesses

Fortunately, our team at Cutraco can help you proactively prepare for this change to prevent any disruption to your business. In fact, we are currently supporting companies and processing customs declarations for products that are covered by the new regulations. 

If you have any questions or concerns about these new import controls, please contact us today.

The amendments regarding risk categorisation for CHED-D products (Common Health Entry Documents for high-risk food not of animal origin – i.e. the retained EU Regulation 2019/1793) have recently been published and will come into force on the 7th March 2024.

The current list of high-risk food and feed of non-animal origin (HRFNAO) will be amended from 7^th March 2024.

Some background information can be found here

Why were these changes introduced?

The regulation has been amended to reflect the changes to hazards affecting imported food to ensure the safety of consumers.

To view the latest changes please click here.

Below is an overview of (new) products that have now been categorised as medium and / or high-risk products. For these products, importers will need to submit CHED-Ds (and any other required documentation such as health certificates) when bringing them into Great Britain if they have an arrival date in the UK of 7th March 2024 or after:

• Enoki mushrooms from China
• Granadilla (Passiflora ligularis) and passion fruit from Colombia
• Bananas from Ecuador
• Oranges from Egypt
• Vine leaves from Egypt
• Peppers from India for pesticides
• Cinnamon and cinnamon-tree flowers from India
• Cloves (whole fruit, cloves and stems) from India
• Drumsticks (Moringa oleifera) from India
• Ginger, saffron, turmeric (Curcuma), thyme, bay leaves, curry and other spices from India
• Nutmeg, mace and cardamons from India
• Seeds of anise, badian, fennel, coriander, cumin or caraway, and juniper berries from India
• Rice from India
• Melon seeds from Iran
• Hot peppers (Capsicum spp.) from Kenya
• Cow peas (Vigna unguiculata subspp.) from Madagascar
• Rice from Pakistan
• Enoki mushrooms from South Korea
• Sesame seeds (Sesamum) from Syria
• Tahini and halva from Sesamum seeds from Syria

Which products have been removed from the list or moved to a lower risk profile?

From 7 March 2024 – Hazelnuts from Turkey have been removed from the list and therefore no longer require CHED-Ds and / or health checks upon entry into the UK.

Furthermore, Pitahaya (dragon fruit) from Vietnam has been moved to a lower risk profile. Although CHED-Ds are still required to be submitted, shipments departing from Vietnam from 7 March 2024 onward will no longer require health certificates or test reports.

Which products have been moved to a higher risk profile?

In contrast, Spice mixes from Pakistan have been moved to a higher risk profile. CHED-Ds were already required to be submitted, but shipments departing from Pakistan from 7 March 2024 onward will now also require original health certificates and copies of test results to be submitted to port health along with CHED-Ds.

Finally, it has been announced that the scope of controls for groundnuts has been extended to include groundnut paste from certain countries.

How you can prepare for these changes:

Review your product portfolios

Ensure that the CHED-D and any other required documentation is obtained and available.

Update the details on the Master Data tab in the import declaration template.

Please let us know if you need our support to review the current master data table and / or update the master data table for these changes per 7 March 2024.

You can also contact us if you have any questions and / or would like a call to discuss this in more detail.

20 November 2023

Traders that import products into the UK need to consider and account for import VAT. 

To facilitate traders and to avoid unnecessary cash flow costs, HMRC introduced the Postponed VAT Accounting System, also referred to as PVA, which is available to all traders. With PVA, import VAT is not payable upon the importation of the products, but it can be accounted for in the VAT return. 

Although PVA is available for all traders and commonly used, some clearing agents and traders continue paying the import VAT upon importation, leading to unnecessary costs for the traders. In either event, the importer needs to report the import VAT details in its VAT return and consider recovery of the import VAT and input VAT.

How do you prove that you’ve paid import VAT?

The trader needs to hold evidence of the VAT that is paid on imported goods before the import VAT can be recovered as input VAT. It has been HMRC’s policy that the (only) evidence of payment of the import VAT can be a copy of the PVA statement and / or a copy of the C79 certificate, the latter in the event that PVA is not applied. 

Customs Declaration Service (CDS) data 

HMRC holds records of actual data entered on customs declarations, which includes data for the calculation of the customs duties as well as the import VAT. HMRC uses the CDS data to perform audits of the correctness of the customs declaration and respective duty calculation.  

HMRC provides the CDS data to traders as a service, allowing traders to hold the same data as HMRC in relation to the customs declarations and key details for the customs duty calculation and import VAT values. HMRC encourages traders to obtain such CDS data to improve the accuracy of their records. https://www.gov.uk/guidance/request-customs-declaration-service-data-on-imports

Discrepancy 

We noticed a discrepancy of the import VAT position between the C79 certificates that HMRC issues and the CDS data that is available.

It appears that the C79 certificates reflect the import VAT details upon initial acceptance of the customs declaration, whilst the CDS data reflect the import VAT details upon arrival and clearance into the UK. This leads to confusion as to what the appropriate source is for completing the import VAT details in the VAT returns and could also lead to discussions with HMRC during a VAT audit.

Whilst the import VAT is payable (and thus recoverable) upon arrival and clearance into the UK, the C79 certificates appear to reflect the import VAT position at the moment of the initial acceptance of a customs declaration. Where customs declarations are pre-lodged (e.g. consignments arrive in Dover via the Eurotunnel), it is possible that the initial acceptance of a customs declaration lies days or even weeks before the arrival and clearance of the shipment into the UK. It is even possible that a declaration is cancelled afterwards or that a shipment never arrives in the UK. The import VAT position on the C79 certificates therefore appears to be incorrect. 

Current position and next steps 

A UK VAT return should reflect the actual and correct position for VAT and the recovery of import VAT. Traders are penalised for submitting incorrect VAT returns. 

Import VAT is payable (and thus recoverable) upon arrival and clearance into the UK. It should therefore be reported in the VAT return that covers the date of the arrival and clearance of the goods into the UK. The C79 certificates that are currently issued appear to reflect the date of initial acceptance of a customs declaration, resulting in incorrect dates of import VAT where customs declarations are pre-lodged. 

It is HMRC’s responsibility to ensure that documentation is issued as evidence for the VAT that is paid on imported goods. However, it must be acknowledged that the C79 certificates and creation thereof from customs declaration data dates back to a period before the possibility of pre-lodged customs. Nevertheless, HMRC cannot hold traders responsible for recovering import VAT in an incorrect period resulting in the above mentioned discrepancy in the available data that is made available by HMRC.

Traders should be able to rely on the C79 certificates as issued by HMRC. However, we view that – where available – traders should be allowed to use CDS data which reflects the actual data entered on customs declarations instead. In particular as the details that are reflected on the C79 certificates appear to be incorrect for customs declarations that are pre-lodged. 

We trust that HMRC will address the identified issue in the C79 certificates and resolve the matter to ensure that the C79 certificates will reflect the import VAT details correctly (i.e. as per the moment of the arrival and clearance into the UK). In the meantime, we hope that HMRC will acknowledge the mentioned discrepancy in the data for the import VAT position that is available from HMRC and address this internally and externally. 

Customs and Trade Consultancy Limited aims to improve the customs and VAT standard for traders, and welcomes a dialogue with HMRC on this topic. 

What you can do

Traders should be aware of and understand the transactions that are recorded in their UK VAT returns, which include the import VAT position. In this respect, we concur with HMRC’s position that CDS data can improve the quality of the records for customs and import VAT, and we encourage the use of HMRC’s CDS data service. 

Customs and Trade Consultancy can support you in obtaining HMRC CDS data, interpreting the data to improve the quality of the customs and import VAT records, and learning how to effectively utilise the CDS data to further improve the customs and VAT compliance. 

If you have any questions about evidence for import VAT, your UK VAT return or utilising CDS data, please get in touch with us today.