Notice 600 replaces the July 2011 notice of the same name.
The notice provides guidance on how to decide the correct ‘class’ or commodity code for your goods in trade, according to the UK Tariff, in order to clear your goods through Customs.
It explains the impact of the Binding Tariff Information (BTI) decision and the new procedures for applying for a BTI ruling.
It highlights that if you classify incorrectly then:
This notice replaces the June 2007 notice of the same name.
The notice has been updated to reflect the changes in invoicing regulations of 2013.
It applies to anyone issuing sales invoices electronically or receiving VAT invoices in an electronic format from suppliers.
This notice replaces the January 2014 notice of the same name.
The notice has been updated in section 5.4, Goods re-imported in the same state, to reflect changes to VAT regulations.
In 5.4 references to ‘on behalf’ have been removed.
Revenue & Customs Brief 12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK explains the changes to the rules regarding notification of vehicles arriving in the UK where the intention of the ultimate use of a vehicle changes after the vehicle has entered the UK.
As of 27 January 2015, this brief has been subsumed into permanent guidance: VAT information sheet 06/13: notification of vehicle arrivals
This notice replaces the November 2013 notice of the same name.
The notice has been updated to reflect changes to ‘2.8 Which countries and territories are part of the EC Fiscal (VAT) area?’ and ‘2.9 Countries and territories outside the EC Fiscal (VAT) area’, to reflect amendments to the Cyprus and French regions.