FREE ITS Newsletter

The EU Commission has now published the official 2012 Customs Tariff which applies from 1 January 2012.

JCCC CIP (11)(87) highlights a common mistake being made by importers that could lead to additional customs duty demands and penalties on airfreight imports.

Many imports are packaged in a way to protect them, facilitate transport or add to their marketability. For example, clothing is often imported on hangers, some of this packaging is suitable for repetitive use. The customs classification rule (specifically Rule 5(b)) may give an importer an opportunity to reduce their import costs by allowing the packaging to be classified separately from the imported item.

Customs planning is often seen as a dark art or an unavoidable cost of sourcing overseas. This 60 second guide aims to give you a quick understanding and frame of reference for any deeper research in to customs duty and planning:

Businesses thrive on certainty and are keen to understand the risks of customs compliance failures. This understanding can help formulate appropriate procedures and controls within a business.

HMRC has issued an information paper (CIP (11)71) clarifying the conditions for temporary removal from warehouse and the introduction of a simplified notification procedure for frequent removals.

HMRC have issued an information paper (CIP(11)73) providing guidance on application and renewal of end use authorisations. This guidance is issues against a background of incomplete submissions that are causing delays in the renewal process.

In the form of a set put up for retail sale, consisting of a wooden receptacle, of a square form and with a square-shaped recess to hold a candle without any fixture such as a spike for holding candles, and a candle.