Frequently Asked Questions (FAQs) United Kingdom

I have a letter from Customs telling me all goods entered into and removed from a  Customs Warehouse require a declaration – what does this mean and what has changed ?

Nothing really this is just clarifying that for all goods entering or being removed from a customs warehouse a customs declaration of some kind is required, whether that is a Normal Full Declaration, a Simplified Declaration or EIDR (“Entry in the Declarants Records” - what was Local Clearance).

But with regards to the Supplementary Declaration no longer being required to declare goods into warehouse how will we still be able to use the software in order to keep with regards as a Warehouse keeper ?

The Descartes Customs software can cater for the same information be collected at the same time as now to satisfy customs requirements and create the necessary stock records but not send a customs declaration.

How does this not contradict the requirement for a declaration into Customs Warehouse ?

The declaration requirement would have been met by the Simplified Frontier Declaration or the EIDR.

Do we need to guarantee goods within a temporary storage facility ?

A guarantee will be required if a temporary storage authorisation is granted or re-authorised under UCC arrangements; a holder can apply for a reduction or waiver of the guarantee depending on their AEO status.

Is there any benefit in obtaining AEO or applying for a comprehensive guarantee in advance of re-authorization or re-approval ?

A trader holding AEOC status can apply for a reduction of the deferment guarantee of up to 30% whether or not they hold any authorisations that require a comprehensive guarantee under the UCC.