HM Revenue and Customs
HMRC outlines phased approach for Entry Summary Declarations
- Also published by:
- HM Treasury
Plans to phase in Entry Summary Declarations if the UK leaves the EU without a deal are announced by the government.
The government yesterday (Tuesday 19 February) announced plans to phase in for EU imports the pre-arrival forms known as Entry Summary Declarations, if the UK leaves the EU without a deal.
Officials on Monday held a series of meetings with organisations who represent the haulage industry and handle a significant portion of the UK’s cross border trade, to confirm that from 29 March, the status quo will be temporarily maintained as they will not need to submit Entry Summary Declarations on imports for a period of six months.
Currently Entry Summary Declarations are not required when importing goods from the EU. They will continue to apply for trade from the rest of the world.
The measure is designed to give business more time to prepare for changes to EU-UK trade arrangements in the event that the UK leaves without a deal. This builds on the plans that Transitional Simplified Procedures (TSP) can be used for at least 15 months for customs declarations.
Financial Secretary to the Treasury Mel Stride MP yesterday said:
We’ve listened to businesses and are responding to their concerns.
We have been adamant that in the event of no deal, trade must continue at our borders, and we will continue to make our borders secure.
Maintaining continuity with the current system for the first six months and phasing Entry Summary Declarations in will ensure we deliver on that promise.
The new rules only apply to goods coming from the EU, and will maintain the status quo for carriers. Importers will still be required to submit import declarations for customs purposes – which are not the same as Entry Summary Declarations. HMRC announced ways of making these import declarations easier, through Transitional Simplified Procedures on 4 February 2019.
After the six-month transitional period, carriers will be legally responsible for ensuring Entry Summary Declarations are submitted pre-arrival to HMRC at the time specified by mode of transport.
The measure will not change the UK’s commitment to ensuring our borders remain secure in the event of a no deal and Border Force will continue to carry out intelligence-led checks. A Readiness Task Force in preparation for EU Exit is being recruited and Border Force is on track to increase staff headcount by 900 at the end of March 2019.
The UK’s approach to dangerous goods coming into the UK is not affected.
The briefings are the latest stage in HMRC’s co-ordinated efforts to make sure traders are prepared for all Brexit outcomes.
- HMRC has already announced Transitional Simplified Procedures or customs.
- HMRC and HM Treasury made £8 million available to help private customs intermediaries and businesses increase their capacity and train employees to prepare for a no deal scenario.
- HMRC has written three times to 145,000 VAT registered businesses that only trade with the EU to provide them with actions to take to prepare for a no deal scenario
- HMRC has previously published more than 100 pages of cross-government guidance for businesses on processes and procedures at the border in a no deal scenario.
Latest News from
HM Revenue and Customs
HMRC extends deadline for £8 million of customs training funding08/04/2019 14:15:00
The deadline for applications for a government initiative to help businesses prepare for EU Exit has been extended to 31 May 2019.
HMRC urges loan scheme users to come forward now04/04/2019 11:10:00
Users of disguised remuneration schemes need to come to HMRC with information to settle their affairs before 5 April or face the loan charge.
Making Tax Digital becomes law02/04/2019 11:10:00
New digital tax system to give more than one million businesses more financial control.
Biggest ever increase to National Living Wage comes into effect01/04/2019 14:16:00
1.8 million workers earning the National Living Wage will receive an additional £690 over the year from today.
Proposed change to probate fees28/03/2019 11:10:00
While the changes are being considered there is a temporary process in place for applying for probate.
HMRC wins £40 million battle against tax avoidance promoters27/03/2019 16:25:00
HM Revenue and Customs has won a legal case over tax avoidance scheme promoter Hyrax Resourcing Ltd, which will help the tax authority collect over £40 million in unpaid taxes.
HMRC outlines extension of Transitional Simplified Procedures22/03/2019 16:05:00
HMRC has today (22 March 2019) announced further details of measures to support businesses with new customs requirements, if the UK leaves the EU without a deal.
Off-payroll working rules from April 202005/03/2019 13:43:00
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.