- UK businesses authorized under the UK Carrier (UKC) Scheme can move eligible consumer parcels between Great Britain and Northern Ireland without customs or safety and security declarations
- HMRC has released guidance for businesses to check eligibility and apply for the UKC Scheme
- ‘Consumer parcels’ include business-to-consumer, consumer-to-business, and consumer-to-another-consumer parcels
- Parcels moving business-to-business, containing prohibited goods, or exceeding weight limits do not qualify for the scheme
- Only businesses established in the UK can apply for the scheme
- Businesses must have controls and systems in place to comply with the scheme’s obligations
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)
- Briefing document & Podcast: C-438/13 (BCR Leasing Case) – Relief for Leasing Firms Facing Asset Non-Recovery
- VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence
- Blog Luc Dhont: How Can Multinationals Comply with VAT on Transfer Pricing Adjustments Post-ECJ Arcomet?
- Analysis of ECJ-cases on VAT for Ancillary Services in German Accommodation Sector
