This notice applies now and replaces the April 2012 version of Notice 827.
The notice highlights how exporters can export goods 'more cheaply under preference'.
In many cases, this is reciprocal and the rules will also 'apply to goods being imported into the EU under preference.'
The preference-giving countries include:
The revised notice includes details of the new reciprocal preferential trade agreements for Serbia, Montenegro and Bosnia-Herzegovina.
It includes reference to Notice 830: Tariff Preference: New GSP Rules of origin, provides the current details for applying to be a UK or European Commission-wide approved exporter, and includes other country and procedural amendments.
This notice applies now and replaces the November 2012 version of Notice 828.
It applies to African, Caribbean and Pacific States, Serbia, Albania, Jordan, South Africa, Algeria, Andorra, Bosnia-Herzegovina, Cariforum States, Kosovo, South Korea, Lebanon, Switzerland, Macedonia, Turkey, Liechtenstein, Tunisia, Ceuta, Melilla, Chile, West Bank and Gaza Strip, Moldova, Montenegro, Morocco, Egypt, Norway, Faroe Islands, Overseas Countries and Territories (OCT), Iceland and Israel.
This notice, as with Notice 827, has been updated for new reciprocal trade agreements.
This brief highlights that VAT rules have changed for 'Overseas businesses without a UK establishment who are registered for VAT in the UK and UK established businesses who supply them with goods for export to destinations outside the European Union'.
The VAT Regulations 1995 have been amended to extend zero-rating to goods supplied to businesses registered for VAT in the UK but established in another country, where those businesses export the goods outside the EU.
This will assist export trade by removing a requirement for UK businesses and their customers to account for VAT.
The brief also highlights that affected businesses can choose to correct past transactions and may wish to make a claim to HMRC (under section 80 of the VAT Act 1994) for repayment of VAT incorrectly accounted for.
This notice applies now and replaces the September 2011 version of the notice.
It provides information about your options and next steps if you have had something seized by HMRC or the Border Force.
This notice applies now and replaces the June 2013 version of the notice.
It explains the process on how to re-import goods to the European Union using Returned Goods Relief.
This provides total or partial relief from customs duty, VAT or CAP charges.
This notice applies now and replaces the May 2013 version of the notice.
It has been updated for what HMRC describes as clarifications in section 7 and section 17.
These are that 'VAT on realisation of taxable stocks and assets remaining at the date of insolvency should normally be accounted for on post-appointment VAT returns, including the final return VAT 193', and details of the 'requirements of Law of Property Act (LPA) receivers in accounting for VAT'.
This brief highlights that HMRC is considering the UK’s obligations and aims to advise business of the actions they need to undertake.
This notice applies now and replaces the July 2012 version of the notice.
The notice has been rewritten and now includes the increased gross gaming yield bands.