HMRC publish TIIN on extension to customs declaration process

Released 10 June 2021

HMRC have published a Tax Information and Impact Note (TIIN) covering an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declarations).

The Taxation Cross-border Trade (Miscellaneous Amendments) (EU Exit) Regulations 2021 (SI 2021/697) allow for an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declaration) until 31 December 2021 that will apply to:

businesses and intermediaries importing non-controlled goods from the European Union into Great Britain until 31 December 2021 who choose to delay their declarations; and

some businesses and individuals exporting goods via the United Kingdom’s Universal Postal Union designated operator – Royal Mail.

View the TIIN.

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