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Customs duties - articles

Features and articles from ICAEW related to customs duties within the UK tax regime.

Displaying 1-30 of 48 results
INSIGHTS VIEWPOINT Budget: New levies include charge on electric vehicles
  • Nov 2025
  • ICAEW Insights
The Chancellor announced a number of changes to levies and duties at the Autumn Budget 2025, including the introduction of a new levy on drivers of electric cars from April 2028.
INSIGHTS VIEWPOINT ECONOMIC UPDATE Four customs headaches for temporary exports
  • Nov 2025
  • ICAEW Insights
The frustrations of customs compliance have forced one UK-based business to find an EU-based distributor to do the heavy lifting for its European customers, but shipping demo products to trade shows continues to present customs challenges.
Tax news in brief 18 November 2025
  • Nov 2025
  • ICAEW Insights
Highlights from the broader tax news for the week ending 18 November 2025, including: new guidance from HMRC on the recovery of winter fuel payments; and a new tool for generating reports based on data held in the customs declaration service.
INSIGHTS VIEWPOINT New process for indirect exports from 15 December 2025
  • Nov 2025
  • ICAEW Insights
From next month, businesses may need to change how they move goods through indirect exports from Northern Ireland. Guidance shared by HMRC explains why this is the case and sets out the options for traders.
INSIGHTS VIEWPOINT ECONOMIC UPDATE International Trade Week: Imports and exports – who pays the VAT?
  • Nov 2025
  • ICAEW Insights
The rules governing import and export VAT are fraught with complexity. Mistakes can be a significant cost to businesses if they get this wrong. We answer some of the most frequently asked questions on VAT and trade.
INSIGHTS VIEWPOINT ECONOMIC UPDATE International Trade Week: How to nail customs compliance as an SME
  • Nov 2025
  • ICAEW Insights
Ian Worth, of Crowe UK, explains why it is vital for SMEs in the UK to have the knowledge for accurately completing customs declarations for goods they import and points out that they must observe Rules of Origin for those they export. This article is part of a series of articles for International Trade Week.
INSIGHTS VIEWPOINT ECONOMIC UPDATE International Trade Week: Keep track of changing trade regulations with the EU
  • Nov 2025
  • ICAEW Insights
In the first of a series of articles for International Trade Week, we break down the main changes in EU import and export rules.
INSIGHTS VIEWPOINT ECONOMIC UPDATE DBT issues guidance on low-value shipments to US
  • Sep 2025
  • ICAEW Insights
UK businesses now face tariffs on “vast majority” of exports to the US, following Trump’s suspension of de minimis duty-free treatment of low-value goods from abroad.
INSIGHTS VIEWPOINT HMRC increases interest rates for tax paid late
  • Mar 2025
  • ICAEW Insights
As first announced at the Autumn Budget 2024, the interest rate charged by HMRC for late payments of most taxes and duties will increase from 7% to 8.5% from 6 April 2025.
Tax news in brief 11 September 2024
  • Sep 2024
  • ICAEW Insights
Highlights from the broader tax news for the week ending 11 September 2024, including: new tax exemptions for compensation payments and benefits; new guidance from HMRC on applying for an SDLT refund; and a one-to-many campaign from HMRC focusing on businesses that hold a duty-free spirit approval.
INSIGHTS VIEWPOINT Tax news in brief 26 June 2024
  • Jun 2024
  • ICAEW Insights
Highlights from the broader tax news for the week ending 26 June 2024, including: HMRC guidance on temporary issues with the customs declaration service; and a summary of international tax developments.
FACULTIES ONLINE TAX FACULTY TAX NEWS UK exporters must switch to CDS by June
  • Mar 2024
  • ICAEW
The deadline to transition from using CHIEF to CDS for export declarations has been extended to 4 June 2024. Businesses are advised to switch early to avoid potential disruption.
Tax news in brief 17 January 2024
  • Jan 2024
Highlights from the broader tax news for the week ending 17 January 2024, including: more on the Customs Declaration Service; an update for insolvency practitioners on the VAT deregistration process; a reminder for taxpayers to use the HMRC app to find employment information; and the publication of further pillar two guidance.
FACULTIES ONLINE TAX FACULTY TAX NEWS Prepare for customs controls on imports from Ireland
  • Nov 2023
  • ICAEW
Some goods will face customs controls from 31 January 2024 when moving directly from Ireland to Great Britain.
How to reinvigorate the UK’s international trade performance
  • Nov 2023
  • ICAEW
The UK’s international trade activity is falling behind that of its economic peers. Here, we examine what changes are needed from policymakers and business to close that gap and why chartered accountants are so well-placed to help them.
Tax news in brief 1 November 2023
  • Oct 2023
Highlights from the broader tax news for the week ending 1 November 2023, including: excise duty simplification; interest on ESS penalties; and Talk Money Week.
Tax news in brief 4 October 2023
  • Oct 2023
Highlights from the broader tax news for the week ending 4 October 2023, including: extension of trader support service; construction industry reverse charge webinar; advance valuation ruling service; new assurance of remittances toolkit; and SAO guidance.
FACULTIES ONLINE TAX FACULTY TAX NEWS ICAEW comments on the future of customs declarations
  • Sep 2023
  • ICAEW
ICAEW welcomes the exercise to simplify customs declarations, but cautions against changes with unintended consequences.
FACULTIES ONLINE TAX FACULTY TAX NEWS ICAEW responds to consultation on a voluntary standard for customs intermediaries
  • Aug 2023
  • ICAEW
ICAEW is broadly supportive of a voluntary standard, but stressed that the interaction with current standards needs to be considered.
FACULTIES ONLINE TAX FACULTY TAX NEWS HMRC to remove XI EORI numbers from some businesses
  • Jul 2023
  • ICAEW
Businesses should act now if they need to keep or restore their XI EORI number to move goods into Northern Ireland.
FACULTIES ONLINE TAX FACULTY TAX NEWS HMRC continues to consult on border processes
  • Jul 2023
  • ICAEW
Calls for evidence launched on temporary admission and the future of customs declarations.
FACULTIES ONLINE TAX FACULTY TAX NEWS Sign up to UK Internal Market Scheme by 31 July says HMRC
  • Jul 2023
  • ICAEW
HMRC is writing to all holders of the UK Trader Scheme (UKTS) authorisation to inform them of the upcoming actions they need to take because of the Windsor Framework.
FACULTIES ONLINE TAX FACULTY TAX NEWS UK Internal Market Scheme replaces UK Trader Scheme from September
  • Jun 2023
  • ICAEW
The Internal Market Scheme will replace the UK Trader Scheme on 30 September 2023. It will allow traders moving goods to Northern Ireland from Great Britain to demonstrate that the goods are not at risk of moving to the EU.
FACULTIES ONLINE TAX FACULTY TAX NEWS HMRC consults on voluntary standard for customs intermediaries
  • Jun 2023
  • ICAEW
The government’s proposal aims to improve the quality of service provided across the customs intermediary sector.
FACULTIES ONLINE TAX FACULTY TAX NEWS Customs Declaration Service: have you been charged twice?
  • Mar 2023
  • ICAEW
A recent major incident with the service has caused some declarants to make import declarations twice, meaning taxpayers may have been charged twice for the same movement.
Tax news in brief 8 February 2023
  • Feb 2023
Highlights from the broader tax news for the week ending 8 February 2023
FACULTIES ONLINE TAX FACULTY TAX NEWS Transitioning to the Customs Declaration Service before 30 November 2023
  • Feb 2023
  • ICAEW
HMRC is writing to businesses that complete export declarations to make them aware of key dates for transitioning export declarations to the Customs Declaration Service.
FACULTIES ONLINE TAX FACULTY TAX NEWS HMRC announces delay to the closure of CHIEF system
  • Dec 2022
  • ICAEW
The system will now close to export declarations on 30 November 2023.
FACULTIES ONLINE TAX FACULTY TAX NEWS ICAEW forms duties subcommittee
  • Nov 2022
  • ICAEW
New Tax Faculty group to focus on customs and excise duties as well as other related indirect taxes such as plastic packaging tax.
Tax news in brief 9 November 2022
  • Nov 2022
Highlights from the broader tax news for the week ending 9 November 2022, including: the latest ABAB survey report; reporting COVID-19 payments; customs valuation guidance; the HMRC app; and the VAT treatment of parking in country parks.
Displaying 1-30 of 48 results
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