Customs changes from 1st April

Important changes linked to the Union Customs Code will impact importers that have their own deferment account. ACTION NEEDED.

Under Union Customs Code criteria which takes effect on 1st April 2019 – assuming we have not left the EU prematurely with ‘no deal’ – traders holding a deferment account number (DAN) may require an HMRC Customs Comprehensive Guarantee (CCG).

For AEO holders and deferment account holders who operate procedures with potential debts such as Customs warehousing, IPR etc it is mandatory to apply for a CCG.

When traders hold a deferment account, but are operating no additional procedures, their account is already guaranteed with their bank/insurance company and it is not mandatory to require a CCG. It is up to the trader is they wish to apply.

The CCG reference will need to be quoted on any clearance declarations after the switch over to CDS.

If you are uncertain whether you are impacted by these changes, simply contact your local HMRC office, or reply to this email and we can provide guidance.