Updates: Holding and Movements Owners and Transporters Guidance

2021

10 October 2021

Information systems: Systems holding trader detail

Reference to duty representatives and VIES updated as they apply to Northern Ireland transactions only from 1st January 2021 following the end of the EU transition period. Electronic folder reference replaced with Caseflow.

Information systems: What is VIES and how can this be used?

Amended to reflect that VIES applies to Northern Ireland and EU Member States only (GB excluded) from 1st January 2021

Information systems: What is the Management Support System (MSS)?

3rd country reference deleted and formatting/grammar improvements made.

10 June 2021

Sanctions: When should a Commissioners Direction (CD) not be imposed?

Published draft page

26 March 2021

Duty points: Who is liable for the duty when an irregularity is identified under HMDP?

Added strap line to show changes from DSMEG to HMDP

22 March 2021

Registration: What specific areas do you need to consider, and do you need to look in-depth at the proposed business during a pre- approval visit?

Removed reference to REDS and Occasional importers

2019

10 December 2019

Specific risks associated with owners, duty representatives and transporters: What are the main features of outward diversions from a UK warehouse?

Remove references to EU warehouse, Member States and REDS