
Published 1 January 2009
Last updated 13 August 2021 + show all updates
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Addition to full description of excise goods in Box 31 (CHIEF Vol3 Import Tariff).
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Section 8.9 has been updated with contact details for Approved Loader application enquiries.
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A new licence type for Military goods, or dual use goods subject to national control has been added.
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The paragraph about electronic EADs has been removed from section 14.3.
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Paragraph 14.3 ‘Exports from another member state leaving the EU via the UK’ shows new address to send Export Accompanying Document (EAD).
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A new sub section, 4.15 Registered Exporter (REX) introduction, has been added.
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At paragraph 9.9 the section ‘Free circulation goods that are not in excise duty suspension’ has been deleted.
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This guidance has been updated to reflect import and export legislation changes from 1 May 2016.
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First published.