CDS NI Tariff Supplement Module Jan 2021 1 |

Transcript:CDS NI Tariff Supplement Module Jan 2021 1 |:
CDS NI Tariff Supplement Module Jan 2021 1 | Security Marking | Presentation Title | Contents Moving Goods To/From NI Tariff Quotas Preference Meursing Codes Special Procedures &NI UK Customs Procedures, Facilitations & Schemes available in NI Special Fiscal Territories and Countries with which the EU has a Customs Union Transit Excise Guarantees 2 | Security Marking | Presentation Title | Contents (2) Intrastat GVMS Ro Ro Traffic At Risk/Not at Risk Goods NIP Tax types Country Codes Additional Information (AI) Statements NI Subsidies Post Import VAT (PVA) Accounting Agri Foods 3 | Security Marking | Presentation Title | NI Protocol – Training Objectives The following slides will summarise the impact of the movement of goods into and out of Northern Ireland from a Customs perspective before we move on to consider certain aspects in more detail. This training package will provide a high level view of the changes to the CDS Trade Tariff for application under the NIP. For the purposes of this training : UK: Includes England, Northern Ireland, Scotland and Wales GB: England, Scotland and Wales (also including the Isle of Man) - But excluding Northern Ireland NI: Northern Ireland NIP: The Northern Ireland Protocol 4 | Security Marking | Presentation Title | The Union Customs Code Whilst the TCTA, CEDEER and CIDEER apply to goods imported to or exported from GB, under the Northern Ireland Protocol, goods movements into Northern Ireland will apply the UCC. CDS is the only system that can cater for full Northern Ireland Protocol compliance on 1 January 2021. 5 | Security Marking | Presentation Title | Moving Goods To/From NI -1 RoW to NI movements These movements will follow the existing customs processes in CDS with the following exceptions: Goods imported from the RoW into NI may be subject to the duty rates and measures of either the: UK Tariff (https://www.gov.uk/check-tariffs-1-january-2021) or the EU Tariff (https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en) depending on whether the goods are classed as ‘At-Risk’ of entering the EU. NI to RoW movements NI to RoW movements will follow the existing customs processes. 6 | Security Marking | Presentation Title | Moving Goods To/From NI -2 Goods sent from GB to NI Goods moved from GB to NI will require both a safety & security declaration (ENS) and an import declaration. A record of the movement will also need to be made on GVMS where the goods are moved by RoRo