G/TFA/N/GBR/2/Rev.1  
 
26 October 2022  
(22-8041) Page: 1/6 
Committee on Trade Facilitation  Original: English  
 
 
NOTIFICATIONS UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM THE UNITED KINGDOM  
Revision  
The following communication, dated 20 October  2022, is being circulated at the request of the 
delegation of the United Kingdom.  
 
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Following up from the notification dated 14 January 2021 (G/TFA/N/GBR/2), t he United Kingdom 
hereby makes the following revision of its notifications based on articles 1.4, 10.4.3, 10.6.2 and 
12.2.2 of the Agreement on Trade Facilitation.  
 
Article 1, paragraph 4  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published1 
 
1.1(a)  procedures for importation, exportation, and transit (including port, airport, and other 
entry -point procedures), and required forms and documents;  
 
Department  for 
International  Trade  https://www.gov.uk/import -goods -into-uk Import goods into the 
UK: step by step guide  
https://www.gov.uk/export -goods  Export goods into the 
UK: step by step guide  
https://www.gov.uk/government/organisations/export -
control -joint-unit Applying for an export 
licence from DIT.  
HM Revenue  & 
Customs , Cabinet  
Office  https://www.gov.uk/topic/business -tax/import -export  Detailed information on 
import, export and 
transit procedures  
 https://www.gov.uk/guidance/trading -and-moving -
goods -in-and-out-of-northern -ireland   Detailed information on 
specific requirements 
applicable to import, 
expor t and transit 
procedures for Northern 
Ireland under the 
Protocol on 
Ireland/Northern 
Ireland (the "Northern 
Ireland Protocol")  
 
1 Specific arrangements may apply in Northern Ireland including by virtue of the Protocol on 
Ireland/Northern Ireland. The full text of the Protocol on Ireland/Northern Ireland can be accessed via: 
https://www.gov.uk/government/publications/new -withdrawal -agreement -and-political -declaration . Further 
details on the operation of the Protocol on Ireland/Northern Ireland can be found at: 
https://www.gov.uk/government/publications/the -northern -ireland -protocol . G/TFA/N/GBR/2/Rev.1  
 
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  HM Revenue  & 
Customs  (cont'd)  https://www.g ov.uk/government/publications/transit -
manual -supplement  Transit Manual 
Supplement: guidance 
for UK customs and 
traders on transit 
procedures  
HM Revenue  & 
Customs   https://www.gov.uk/government/collections/forms -for-
import -and-export  A list of import and 
export forms  
 
1.1(b) applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation;  
 
HM Revenue & 
Customs, HM Treasury  https://www.gov.uk/trade -tariff Trade Tariff look up tool  
 https://www.gov.uk/guidance/trading -and-moving -
goods -in-and-out-of-northern -ireland  Specific requirements 
applicable to tariffs in 
relation to the Northern 
Ireland Protocol  
HM Revenue & 
Customs  https://www.gov.uk/government/publ ications/uk -
trade -tariff-excise -duties -reliefs -drawbacks -and-
allowances/uk -trade-tariff-excise -duties -reliefs -
drawbacks -and-allowances  Guidance on excise, 
including excise duties, 
reliefs, drawbacks and 
allowances  
 https://www.gov.uk/government/publications/moving -
excise -goods -as-freight -under -the-northern -ireland -
protocol -from-1-january -2021 Specific requirements 
applicable to excise in 
relation to the Northern 
Ireland Protocol  
 https://www.gov.uk/guidance/vat -guide -notice -700 Guidance on Value 
Added Tax (VAT), 
including a VAT guide  
 https://www.gov.uk/government/publications/accounti
ng-for-vat-on-goods -moving -between -great-britain -
and-northern -ireland -from-1-january -
2021/accounting -for-vat-when -importing -or-moving -
goods -into-northern -ireland -from-outside -the-eu Specific requirements 
applicable to VAT in 
relation to the Northern 
Ireland Protocol  
 https://www.gov.uk/guidance/rates -of-vat-on-
different -goods -and-services  VAT rates on different 
goods and services  
 
1.1(c) fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit;  
 
HM Revenue & Customs  https://www.gov.uk/government/publications/notice -
112-attendance -and-charges -by-hm-revenue -and-
customs/notice -112-attendance -and-charges -by-hm-
revenue -and-customs  Notice 112 – attendance 
and charges by HM 
Revenue & Customs  
 https://www.gov.uk/government/publications/notice -
112a-attend ance-at-private -premises -by-hm-revenue -
and-customs/notice -112a-attendance -at-private -
premises -by-hm-revenue -and-customs  Notice 112a – 
attendance at private 
premises by HM 
Revenue & Customs  
 
1.1(d) rules for the classification or valuation of products for customs purposes;  
 
HM Revenue & 
Customs (cont'd)  https://www.gov.uk/trade -tariff Tool to look up 
commodity codes, duty 
and VAT rates  
 https://www.gov.uk/guidance/apply -for-a-binding -
tariff-information -decision  Apply for a Binding 
Tariff Information 
decision  
 https://www.gov.uk/guidance/apply -for-an-advance -
tariff-ruling  Apply for an Advanced 
Tariff Ruling  
HM Revenue & 
Customs  https://www.gov.uk/guidance/check -what-youll-need-
to-get-a-legally -binding -decision -on-a-commodity -
code Guidance on what is 
required to get a legally 
binding decision on a 
commodity code  
 https://www.gov.uk/guidance/finding -commodity -
codes -for-imports -or-exports  Finding commodity 
codes for imports into 
and exports out of the 
UK G/TFA/N/GBR/2/Rev.1  
 
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   https://www.gov.uk/government/publications/notice -
252-valuation -of-imported -goods -for-customs -
purposes -vat-and-trade -statistics/notice -252-
valuation -of-imported -goods -for-customs -purposes -
vat-and-trade -statistics  Notice on the valuation 
of imported goods for 
customs purposes, VAT 
and trade statistics  
 
1.1(e) laws, regulations, and administrative rulings of general application relating to rules of origin;  
 
HM Revenue & 
Customs  https://www.gov.uk/guidance/apply -for-an-advance -
origin-ruling  Guidance on applying 
for advanced origin 
rulings  
 https://www.gov.uk/guidance/apply -for-a-binding -
origin -information -decision  Binding origin rulings  
 https://www.gov.uk/guidance/check -your-goods -
meet-the-rules-of-origin  Guidance on meeting 
the rules of origin  
Department for 
International Trade  https://www.legislation.gov.uk/ukpga/2018/22/conten
ts/enacted  Non-preferential rules of 
origin: Taxation  (Cross -
border  Trade)  Act 2018 
– in particular  Section  
17 (Place  of Origin  of 
Chargeable  Goods)  
 https://www.legislation.gov.uk/uksi/2020/1433/conte
nts/made  Non-preferential  rules of 
origin:  The Customs  
(Origin  of Chargeable  
Goods)  (EU Exit) 
Regulations  2020 
 https://www.legislation.gov.uk/ukpga/2018/22/conten
ts/enacted  Preferential rules of 
origin:  
Taxation  (Cross -border  
Trade)  Act 2018 
Department for 
International Trade 
(cont'd)  https://www.legislation.gov.uk/uksi/2020/1438/conte
nts/made  Non-reciprocal  
preferential  tariff 
legislation : The Trade  
Preference  Scheme  (EU 
Exit) Regulations  2020 
 https://www.legislation.gov.uk/uksi/2020/1436/conte
nts/made  Non-reciprocal  
preferential  rules of 
origin  legislation : 
Customs  (Origin  of 
Chargeable  Goods: 
Trade  Preference  
Scheme)  (EU Exit) 
Regulations  2020 
HM Revenue & 
Customs  https://www.gov.uk/guidance/use -the-generalised -
scheme -of-preferences -to-import -and-export -goods  Guidance on rules of 
origin for the use of the 
Generalised Scheme of 
Preferences  
 https://www.gov.uk/government/publications/check -
your-goods -meet-the-generalised -scheme -of-
preference -rules-of-origin/notes -on-applying -the-
origin -rules Generalised Scheme of 
Preferences origin rules 
and their corresponding 
notes  
Department for 
International Trade  https://www.gov.uk/guidance/uk -trade -agreements -
with-non-eu-countries  Reciprocal Preferential 
rules of origin: trade 
agreements including 
rules of origin legal text  
Department for 
International Trade  https://www.gov.uk/government/publications/trading -
with-developing -nations  Guidance on the 
Generalised Scheme of 
Preferences.  
 G/TFA/N/GBR/2/Rev.1  
 
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  1.1(f) import, export or transit restrictions or prohibitions;  
 
Department for 
International Trade  https://www.gov.uk/guidance/import -controls  Guidance on import 
controls - how the 
Government monitors 
imports into the UK.  
https://www.gov.uk/government/publications/uk -
strategic -export -control-lists-the-consolidated -list-of-
strategic -military -and-dual-use-items -that-require -
export -authorisation  Guidance on items that 
require an export 
licence from the UK  
https:// www.gov.uk/government/collections/notices -
to-exporters  Guidance providing ad 
hoc advice on issues 
relevant to UK export 
controls  
HM Revenue & 
Customs  https://www.gov.uk/government/publications/uk -
trade -tariff-import -prohibitions -and-restrictio ns/uk -
trade -tariff-import -prohibitions -and-restrictions  Guidance on import 
prohibitions and 
restrictions.  
 
1.1(g) penalty provisions for breaches of import, export, or transit formalities;  
 
HM Revenue & Customs 
(cont'd)  https://www.gov.uk/government/publications/excise -
notice -301-civil-penalties -for-contraventions -of-
customs -law/excise -notice -301-civil-penalties -for-
contraventions -of-customs -law Notice 301: Civil 
penalties for 
contraventions of 
customs law  
 
1.1(h) procedures for appeal or review;  
 
HM Revenue & 
Customs  https://www.gov.uk/government/publications/excise -
notice -301-civil-penalties -for-contraventions -of-
customs -law/excise -notice -301-civil-penalties -for-
contraventions -of-customs -law#reviews -and-appeals  Notice 301, Section 6: 
Civil penalties for 
contraventions of 
customs law (Reviews 
and appeals).  
 https://www.gov.uk/hmrc -internal -manuals/appeals -
reviews -and-tribunals -guidance/artg2010  Appeals reviews and 
tribunals guidance.  
 
1.1(i) agreements or parts thereof with any country or countries relating to importation, exportation, 
or transit; and  
 
Department for 
International Trade  https://www.gov.uk/gui dance/uk -trade -agreements -
with-non-eu-countries  Existing UK trade 
agreements with non -
EU countries.  
Prime Minister's Office  https://www.gov.uk/government/publications/ukeu -
and-eaec-trade -and-cooperation -agreement -ts-
no82021  Trade and Cooperation 
Agreement (and other  
agreements) with the 
EU. 
Cabinet Office  https://www.gov.uk/government/publications/new -
withdrawal -agreement -and-political -declaration  EU Exit: Withdrawal 
Agreement and Political 
Declaratio n 
Cabinet Office  https://www.gov.uk/government/publications/new -
protocol -on-irelandnorthern -ireland -and-political -
declaration  EU Exit: The Northern 
Ireland Protocol  
HM Revenue & 
Customs  https://www.gov.uk/government/publica tions/referenc
e-document -for-the-customs -tariff-free-access -for-
goods -from-british -overseas -territories -eu-exit-
regulations -2020 
https://www.legislation.gov.uk/uksi/2020/1434/conte
nts/made  Information on 
arrangement for import 
duty on trade in goods 
from certain British 
Overseas Territories and 
related legisla tion 
 G/TFA/N/GBR/2/Rev.1  
 
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  1.1(j) procedures relating to the administration of tariff quotas.  
 
Department for 
International Trade  https://www.gov.uk/guidance/tariffs -on-goods -
imported -into-the-uk#importing -goods -covered -by-a-
tariff-rate-quota  Tariffs on goods 
imported into the UK 
(Importing goods 
covered by a tariff -rate 
quota)  
HM Treasury, 
Department for 
Environment, Food and 
Rural Affairs  https://www.legislation.gov.uk/uksi/202 0/1432/conte
nts/made  Tariff Quotas: The 
Customs (Tariff Quotas) 
(EU Exit) Regulations 
2020 
HM Treasury, 
Department for 
Environment, Food and 
Rural Affairs  https://www.gov.uk/government/publications/referenc
e-documents -for-the-customs -tariff-quotas -eu-exit-
regulations -2020 Tariff Quotas: Reference 
Documents for The 
Customs (Tariff Quotas) 
(EU Exit) Regulations 
2020 
Rural Pay ments 
Agency  https://www.gov.uk/government/collections/notice -to-
traders  Notice to traders on 
licence -based tariff 
quotas  
Department for 
Environment, Food and 
Rural Affairs, 
Department for 
International Trade  Reference Documents for The Customs (Tariff Quotas) 
(EU Exit) Regulations 2020  - GOV.UK (www.gov.uk)  Notice to traders made 
under Regulation 6(4) 
Customs (Tariff Quotas) 
(EU Exit) Regulations 
2020 
 
(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1  
 
Each of these items has been published on the UK Government web pages at www.gov.uk , with 
specific Uniform Resource Locators referenced under Article 1.4(a) above.  
 
(c) The contact information of the enquiry points referred to in paragraph 3.1  
 
Contact information on enquiry point is:  
 
HM Revenue & Customs  
 
https://www.gov.uk/governm ent/organisations/hm -revenue -customs/contact/customs -
international -trade -and-excise -enquiries  
 
Article 10, paragraph 4.3  
 
The UK Government has initiated work on the design and 
development of a Single Trade Window. The programme is 
currently in design phas e with the aim of delivering some 
functionality for traders by end of 2023 before being fully 
operational from 2027. When fully operational, the UK Single 
Trade Window will be a gateway between businesses and UK 
border processes and systems, allowing users  to meet all 
their mandatory import, export and transit obligations by 
submitting information once, and in one place. A link to the 
most recent policy consultation has been provided for further 
information.  The UK Single Trade Window: Consultation on 
Features to Inform Des ign and Legislation - 
GOV.UK (www.gov.uk)  
 
 
Article 10, paragraph 6.2 
 
UK legislation does not require the use of customs brokers. UK legislation does not define "customs 
brokers " and only defines "customs agents " as well as setting out relevant requirements for their 
use in section 21 of the Taxation (Cross Border) Trade Act 2018. Guidance on the use of customs 
agents can be found here - https://www.gov.uk/guidance/appoint -someone -to-deal-with-customs -
on-your-behalf . 
 G/TFA/N/GBR/2/Rev.1  
 
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  Article 12, paragraph 2.2  
 
Details of contact point for the exchange of information set out in Article 12:6:1 (b) and/or (c).  
 
imat@hmrc.gov.uk   
 
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