The UK Government’s Border Operating Model gave economic operators the option to temporarily make simplified customs declarations via entry into the declarant’s records (EiDR) followed by a supplementary declaration, which would be due 175 days after the arrival of goods in the UK. While the use of this deferred declaration process was extended from July 1, 2021 to January 1, 2022 to give operators more time in light of COVID, the 175-day term remains unchanged. This means that companies that used the EiDR deferred declarations scheme beginning 1 January, 2021 had supplementary declarations due on 25 June.
Source Customs4trade
Latest Posts in "United Kingdom"
- Isle of Wight NHS Trust vs HMRC: VAT Exemption Dispute on Locum Medical Practitioners
- HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- Supreme Court Decision Mandates Prudential to Pay VAT on £9.3 Million Success Fees
- UK Supreme Court Rules on VAT Grouping and Time of Supply in Prudential Case
- High Court Rules in Favor of Hotelbeds UK on Input Tax Recovery Without VAT Invoices
