03 November 2021 
Julia Ascott, Employment Taxes Specialist
As you may all be aware Andrea is on holiday, so it falls to me to give you your indirect tax updates this week… good luck to us all. You’ll be pleased to know that these are general HMRC updates and Andrea will be able to provide context on her return.
Find out when to make an exit summary declaration now clarifies the definition of a transport contract and confirms the legal responsibility of pre-departure safety & security information for accompanied and unaccompanied movements. Similar charges were made to the Safety & security requirements on imports and exports.
Information on closing the Customs Handling of Import & Export Freight (CHIEF) system on 31 March 2023 has been updated for Northern Ireland movements in the Customs Declaration Service. Similar updates have been made in Declaring goods you bring into Northern Ireland 'not at risk’ of moving to the EU to reiterate that the Customs Declaration Service should be used for ‘not at risk’ declarations.
Changes to CHIEF commodity codes confirmed that certain commodity codes have been deleted.
Tax Information & Impact Note The Customs (Import & Export Declarations By Conduct) (Amendment) Regulations 2021 allowing the import and export of time-critical and life saving products, where a medical professional, courier or similar, is unable to travel with the goods for the entire journey. The measure seeks to align the treatment of unaccompanied products with accompanied products.
