Arrival messages

With the volume of exports from the UK steadily increasing since January 1 2021, it’s more important than ever for businesses to ensure that their declarations are being ‘arrived’ and departed by the nominated freight / customs agent within the prescribed time frame.

Reconciling your customs records with your MSS systems is a vital part of streamlining this process.

Arrival messages should be made as the goods arrive at the port or airport and must contain several specific pieces of information.

All export declarations must be ‘arrived’ in the UK by the nominated freight agent/customs agent in the current customs system. Failing to carry this out will lead to goods being delayed. If the system receives no arrival message, the system will generate a deletion warning to your agent.

It’s worth noting that goods exported without the necessary approval from HMRC or UK Border Force constitutes a serious breach of regulations.

Failure to complete an export declaration process within the customs system could impact on any business VAT reclaim.

Departure messages

As with arrival documentation, departure messages should contain all core information required to progress the movement of goods, the detail of which will be completed by the customs agent.

If transport details on the departure messages are incomplete, you will need to seek permission from HMRC before withdrawing any goods from the port.

Repairs and leasing

Goods exported from the UK for maintenance or repair (without a change of ownership) may use a Customs Special Procedure at export and subsequent re -import. The use of a Customs Special Procedure could potentially reduce any relevant duties at the time of re-import.

As ever, we are here to help. If you’d like to discuss these changes, and how they may affect your business, please get in touch with us at info@bethancc.com.

For further information visit:

https://www.gov.uk/government/publications/revenue-and-customs-brief-15-2020-vat-conclusion-of-review-of-import-vat-deducted-as-input-tax-by-non-owners

https://www.gov.uk/guidance/check-your-arrival-and-departure-messages-are-correct

https://www.gov.uk/guidance/making-a-full-export-declaration