Q2 Customs & Legislation Update

Q2 Customs & Legislation Update


3 minute read | By Hollie Starr

Last updated: February 21, 2024 | Published: July 25, 2023


HMRC has released a further update to the planned migration phases to CDS for exports. The September 2023 date they have previously set is still in place, but they’re now going to be contacting people in July 2023 to make sure they’re ready for the switch.

At a minimum, all exporters will need to have a GB EORI and be subscribed to the CDS service via a Government Gateway account. If your business already completed the subscription when swapping to CDS for imports, then you’ll already be set for when the swap for exports happens. If you still need to subscribe to the CDS service, you can follow our step-by-step guide available on our website at https://denholmgoodlogistics.com/guide-to-registering-for-access-to-cds/.

Although the ability to submit to CDS for GVMS exports has been available since February, HMRC is now advising declarants not to make the switch until they’ve been contacted by HMRC or by their software provider.

On the import side, a recent change was released for any consignment that has a total value exceeding £20,000.00. Anyone who submits an import declaration on your behalf with a value exceeding £20,000.00 now must hold written confirmation from the importer when Customs Valuation Method 1 is used.

Valuation Method 1 is known as the ‘Transaction Value’ or the ‘price paid or payable’ by the buyer to the seller for the goods. You cannot use Method 1 if there has been no sale. If there is no sale, you must see if Method 2 applies before moving to Method 3, 4, 5, and 6.

If you have not yet returned your VM1 form, please speak to your contact at Good Logistics.

Importing from the EU

Do you import plant products or products of animal origin? Do you know that the regulations are changing on 31st October 2023 for some of these imports? You may need to contact your supplier to plan for the upcoming changes.

The government has now announced the categories of different goods subject to sanitary and phytosanitary controls. Each will be listed as either ‘Low Risk’, ‘Medium Risk’, or ‘High Risk’ depending on what type of controls apply.

Goods in the ‘Low Risk’ category must have a prenotification completed on IPAFFS before the goods arrive in Great Britain. Unlike the other categories, an export health certificate will not be required. However, the consignment must have a commercial document such as a commercial invoice provided by the supplier.

‘Medium Risk’ category goods also require a prenotification completed on IPAFFS, but from 31st October 2023, they must also be accompanied by an export health certificate issued from the country where the goods originate. From 31st January 2024, these goods will also be subject to physical import checks.

The remaining products in the ‘High Risk’ category are ones that have already been subject to SPS controls. You will continue to need prenotification on IPAFFS and the appropriate export health certificate on import. The physical import checks will continue to apply in the same way as they do now after 31 October 2023.

For some products, you may also require a license to import them from 31st October 2023. If you are unsure, you can check with the Animal and Plant Health Agency (APHA) on imports@apha.gov.uk

You can check what category animal and animal products fall under here.

For plant products, these are on DEFRA’s Plant Health Portal here.

If you require any further guidance or help, please contact our customs team here.

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