The customs procedures which are laid by HM Government

The of the HM Customs CHIEF NES CFSP NCTS

For VAT purposes, the terms “imports” and “exports” for intra-EU movements of goods disappeared. They were replaced by new arrangements for zero rating intra-EU supplies of goods.

For VAT purposes, goods imported from outside the EU are treated as imported into the UK when: 1.They arrive in the UK directly from outside the EU and the trader enters them for home use in the UK or customs duty otherwise becomes payable on them 2.They have been placed in another EU country or in the UK under a duty suspension arrangement involving one of the following situations (on Page 229) and the trader enters them for removal to home use in the UK, or customs duty otherwise payable on them

9.2.1 VAT distance selling arrangements VAT EU Sales Lists Intrastat Freight transport and associated services Preventive duties

The basis of the tariff is found in the Integrated Tariff of the United Kingdom which is based on the Combined Nomenclature (CN) of the European Community. It is published annually by the Official Journal of the European Communities. The CN is based on the Harmonised Commodity Description and Coding System used worldwide. The tariff also includes TARIC requirements.

revenue Trade statistics Reasons

These interests may suffer if the following types of transaction are not controlled: 1. Transhipment goods 2. Goods for re-exportation after temporary importation 3. Goods exported from a bonded warehouse 4. Goods exported from an excise factory 5. Goods exported on drawback 6. Cars supplied free of VAT to overseas residents 7. Goods exported for process and subsequent re-importation

The Customs Freight Simplified Procedures eligibility applied to imported third country goods. It has the three main principles as found in its counterpart NES. In common with NES, traders must submit statistical and fiscal details electronically to CHIEF using the supplementary declaration. Advantages of CFSP maybe summarized on Page 234

UK traders are required to make a declaration in the following circumstances: Goods exported to a non-EU country Goods sent to one of the special territories of the community CAP goods exported to those entitled destinations listed in Regulation

Do you know what it is? The New Export System was introduced by HM Customs and Excise initially and Airports in the UK! On Page 236

Three key message Pre-shipment advice -export declaration Goods arrived at port-arrival Goods loaded aboard ship -departure

9.5.2 Standard full Pre-shipment declaration Local Clearance Procedure Simplified Declaration procedure Designated Export Place Local Clearance Procedure Unique Consignment Reference Low Value and Non-statistical exports Processing Export Consignment As DEP Trade

1. Inward processing relief 2. Outward processing relief, Standard Exchange System and Return Goods Relief 3. ATA and CPD carnets 4. The TIR procedure 5. Customs warehousing and free zones

Could you tell us something about them?

The system is designed to provide better management controls and lower costs in respect of Community and Common transit. Basically, the Community System is a Customs procedure which allows goods not in free circulation and those few Community goods for which Community Transit is required to move within the Community.

The SAD is a multi-copy form which is used throughout the Community, EFTA and Visegrad countries for the control of imports, exports and goods in transit.