HMRC has published guidance on revised procedures during the coronavirus outbreak. These include provision for declarations of less than £3,000 value, relaxation of time limits for transit goods in cases where delays are expected, and allowance for “estimated” summary declarations for most goods (other than excisable goods).

HMRC has also issued guidelines on requests for variation in approval conditions (e.g. IP or OP) if the holder cannot comply with the conditions of the original approval due to the coronavirus – for example, if staff critical to the procedure are not able to be on-site). Additionally, HMRC will temporarily accept applications for approval by email, and have suspended “pre-approval” visits by officers. They have also temporarily suspended processing of new AEO applications.

The Guidance is available on the link below: