On February 4, 2019, the United Kingdom’s (UK’s) HM Revenue & Customs (HMRC) published guidance on registering for simplified import procedures in the event that the UK leaves the European Union (EU) without a deal in place on March 29, 2019.
According to HMRC, the transitional simplified procedures were put in place to make it easier to import goods from the EU by reducing the amount of information required in an import declaration. Included in the guidance are the requirements for registration. The transitional simplified procedures includes two ways of making a declaration based on the types of goods:
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Controlled goods procedure – contains goods requiring a license to import, such as alcohol or tobacco;
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Standard goods procedure – goods that are not controlled.
The HMRC guidance may be found here:
https://www.gov.uk/guidance/register-for-simplified-import-procedures-if-the-uk-leaves-the-eu-without-a-deal