HMAG120420 - Holding and Movements Assurance Guidance - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
Using CHIEF for declaring goods into or out of Northern Ireland
Find out when you will still be able to use CHIEF for declaring goods into or out of Northern Ireland.
From: Contents
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In due course, all declarations into and out of Northern Ireland will need to be made using the Customs Declaration Service. Using the Customs Handling of Import and Export Freight (
CHIEF) system for Northern Ireland declarations will be reviewed by HMRC and you will be told when to stop using it.
CHIEF can still be used for declaring goods entering Northern Ireland from outside the UK and EU.
Taking commercial goods out of Great Britain in your baggage
Check what you need to do when exporting commercial goods out of Great Britain in your accompanied baggage or small vehicle.
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Applies to: Contents
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Commercial goods also known as Merchandise in Baggage are goods (to sell or use in your business) where:
a commercial transport operator does not carry them for you or you do not pay them to carry them for you
you’ve travelled from Great Britain carrying goods either in:
your baggage
a small vehicle that can carry up to no more than 9 people and weighing less than 3.5 tonnes
WINE09030 - Wine Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period) - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
Guidance Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU
Find out if goods you bring into Northern Ireland are not ‘at risk’ of moving to the EU such that EU tariff will not be due on those goods.
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You’ll need to make declarations and may need to pay any tariffs due when bringing goods into Northern Ireland from Great Britain or other countries outside of the EU. Whether you have to pay a duty, and how much that duty is, will depend on where you’re bringing the goods from and if they’re ‘at risk’ of onward movement to the EU.