Customs & Excise Services

Under the Union Customs Code ‘Customs Special Procedures’ includes: Inward Processing (IP), Outward Processing (OP), Customs Warehousing, End-Use, Temporary Importation, and Free Zones.

These Special Procedures are largely dealt with in the same way, with some differences where required by the specific regime.

We can help in all of these areas, plus many more which we can discuss with you.

Any legal entity involved in activities covered by customs legislation and forming part of the international supply chain can apply for AEO status. If you’re involved in any part of the international supply chain you can apply for AEO status, regardless of the size of your business.

We can assist in deciding whether AEO will be of benefit to you, and support you in gathering the necessary information and designing/implementing appropriate procedural and record-keeping enhancements. We can help with the submission of applications and with discussions with HMRC before and during the application process.

UK importers or exporters (trading with countries outside the EU) are subject to audit by HMRC in respect of their transactions.

We can provide support before and during customs audits by helping our clients to implement any strengthening of procedures which may be required, and assist in negotiating with HMRC where necessary.

HMRC have very significant powers available to them to enter and inspect premises. Where HMRC rely on their criminal powers, they may choose to raid business premises. From recent client experience, we’ve developed ‘Raid Instructions’ to assist businesses when HM Revenue & Customs seek to conduct a control visit or are using their search powers. The Raid Instructions are a vital first line of defence and survival solution enabling a business to anticipate, recognise and overcome issues arising during these visits. In addition to these instructions, we can directly support and advise you throughout the investigation process, including any negotiations with HMRC.

We’ve worked with clients in various sectors on anti-dumping, including importers, distributors and exporters from the target countries. Industry sectors which we’ve been involved with include aluminium alloy road wheels, solar panels, bicycles, consumer electronics, fish & foodstuffs, textiles and industrial plant.

We have unrivalled high level contacts in the EU's anti-fraud unit (OLAF), in HM Revenue and Customs here in the UK and in other customs services in the EU. We’re proud of the fact that we’ve never lost a case on anti-dumping.

Both imported and exported goods may in some cases require a license issued by the appropriate authority.

We’ve helped clients to identify and fully comply with their legal obligations, including compliance with extra-territorial provisions imposed by other countries. We also advise on trade defence in the event of enforcement action .

In some cases dealing with certain persons or organisations in particular countries may be prohibited or restricted, or subject to prior approval by the authorities.

We’ve helped clients to identify and fully comply with their legal obligations, including compliance with extra-territorial provisions imposed by other countries. We also advise on trade defence in the event of enforcement action by HMRC.

Excisable goods in the UK include alcohols (beers, wines and spirits), tobacco products and hydrocarbon oils (aka mineral oils). Excise duty rates in the UK are high and may be a significant fraction of the retail price of the goods. These products are subject to stringent controls and procedural requirements at all stages of manufacture up to and including point of retail sale. Movement of goods within the EU is strictly controlled.

We’ve worked with clients in all major excise sectors and can assist its clients in reviewing and obtaining appropriate authorisations, ensuring that they are fully compliant with the legislation, have appropriate procedures and systems in place, and other excise-related issues.

Excise duties are indirect taxes on the consumption or the use of certain products. In contrast to Value Added Tax (VAT) they are mainly specific taxes, i.e. expressed as a monetary amount per quantity of the product.

We can assist clients in reviewing and obtaining appropriate authorisations; defining and implementing appropriate procedures and controls, and other excise-related issues.

Tariff classification - An importer or his agent is responsible for correctly identifying the classification of goods imported for duty purposes. We can review tariff and related classifications and, where necessary, assist our clients in applying the correct classifications.

Origin - An importer or his agent must also correctly identify the origin of goods imported for duty purposes. We can review origin determinations and assist our clients to develop systems and procedures to manage and maintain origin certification.

For both customs and import VAT purposes the importer must correctly determine the value of the imported goods for customs purposes and for import VAT. The customs value is the basis upon which duty is determined, according to the duty rate derived from the classification and origin of the goods. The value for import VAT purposes is related to, but not the same as, the customs value. Where companies are moving goods internationally between related entities, transfer pricing is an issue both for customs and for other revenue agencies, whose agendas and methods are not always easily reconcilable.

We can help clients to devise robust procedures for the determination and review of customs and transfer price valuations, and assist our clients in discussions with the revenue authorities to achieve the most favourable results for your business.

With considerable experience in advising multinational, major UK and smaller businesses in the largest VAT, Excise and Duty/ Anti Dumping Duty cases, We’re strategically placed to advise your business how to achieve the optimal solutions, tailored to the needs of your business.

Our team of investigation experts has significant experience undertaking and leading major enquiries on behalf of HM Revenue & Customs and previously HM Customs & Excise.

Inward Processing Relief (IPR) is a customs regime which allows companies to import goods to the UK for processing.

We’ve helped many IPR operators and applicants to maximise savings using IPR while minimising the administrative burden, and assisted dozens of companies with IPR scoping and benefit analysis, applications and administration. Reviews of operating IPR schemes often identify significant new opportunities for savings. We also help to resolve problems discovered e.g. in course of HMRC audits of IPR operators.

Intrastat classification is becoming ever more important for intra Community trade. When certain value thresholds are met, a company becomes liable to submit monthly declarations of all future arrivals or dispatches for a minimum period of 12 months from the date of notification.

We have considerable expertise in Intrastat classification. We can assist firms throughout the EU in this. We also operate Intrastat reporting on behalf of our clients, thereby significantly reducing the compliance burden on them.

The Finance Act 2009 introduced a new requirement for the Senior Accounting Officers (SAO) of large UK-based companies. SAOs of qualifying companies must certify annually to HMRC, for the previous financial year, that the tax accounting arrangements and controls are of the business are appropriate, take adequate account of the risks, and are operating satisfactorily.

We carry out reviews of the SAO compliance regime pertaining to customs duties, excise duties and VAT, assess the quality and fitness for purpose of the processes in place, how the company gauges risk, and the effectiveness of the monitoring processes.

If you would like to commission a review of your company's SAO compliance regime we would be pleased to discuss your requirements.

Excise Movement and Control System (EMCS)

EMCS is currently used for the movement of excise goods under duty suspension. It records the movement of excise goods (alcohol, tobacco and energy products). The purpose of EMCS is to Combat fiscal fraud, with real-time information and checks on goods being moved under duty-suspension.

Goods Vehicle Movement Service (GVMS) Haulier Information

The Goods Vehicle Movement Service (GVMS) is a new United Kingdom (UK) Government IT platform used for customs clearances at some UK ports. GVMS was created on the back of Brexit and the UK’s exit from the European Union (EU) customs union and single market.

Trader Support Service: Customs Declarations

The Trader Support Service (TSS) was introduced by HMRC to assist companies with the new legal requirement to completing customs declarations when moving goods from GB to NI.

The Trader Support Service (TSS) was introduced by HMRC to assist companies with the new legal requirement to completing customs declarations when moving goods from GB to NI.

These declarations are required to account for any custom duty and Import VAT which could be levied on goods that are deemed ‘at risk’ of being diverted from NI into the EU.

TSS declarations are a mandatory requirement for any goods moving across the Irish sea to NI from GB. If the importer does not complete the TSS declaration process, HMRC may issue financial penalties, (for non compliance).

Where goods are imported to the UK, customs duties will often be payable. These can be reclaimed where goods are subsequently returned outside of the UK.