G/TFA/N/GBR/2  
14 January 2021  
(21-0444) 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  
The following communication, dated 13 January 2021, is being circulated at the request of the 
delegation of the United Kingdom.  
 
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The United Kingdom  hereby makes the following notifications based on a rticles 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) whe re 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  
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 -
from-1-january -2021 Detailed information 
on specific 
requirements 
applicable to import, 
export and transit 
procedures for 
Northern Ireland 
under the Protocol on 
Ireland/Northern 
Ireland (the 
"Northern Ireland 
Protocol ") 
HM Revenue  & 
Customs  https://www.gov.uk/government/publications/tr
ansit-manual -supplement  Transit Manual 
Supplement: 
guidance for UK 
customs and traders 
on transit procedures  
 
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  
 
- 2 - 
 
  
 HM Revenue  & 
Customs  (cont'd)  https://www.gov.uk/government/collections/for
ms-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 -
from-1-january -2021#overview  Specific re quirements 
applicable to tariffs in 
relation to the 
Northern Ireland 
Protocol  
HM Revenue & 
Customs  https://www.gov.uk/government/publications/u
k-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/m
oving -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/ac
counting -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/no
tice-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/no
tice-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  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 -that-can-be-used-from-1-
january -2021 Apply for an 
Advanced Tariff 
Ruling  G/TFA/N/GBR/2  
 
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 HM Revenue & 
Customs  (cont'd)  https://www.gov.uk/guidance/check -what-youll-
need-to-get-a-legally -binding -decision -on-a-
commodity -code Guida nce 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 
 https://www.gov.uk/government/publications/no
tice-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/
contents/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/
contents/made  Non-preferential  rules 
of origin:  The 
Customs  (Origin  of 
Chargeable  Goods)  
(EU Exit) Regulations  
2020 
 https://www.legislation.gov.uk/ukpga/2018/22/
contents/enacted  Non-reciprocal 
preferential rules of 
origin:  
Taxation  (Cross -
border  Trade)  Act 
2018 
 https://www.legislation.gov.uk/uksi/2020/1438/
contents/made  Non-reciprocal  
preferential  rules of 
origin:  The Trade  
Preference  Scheme  
(EU Exit) Regulations  
2020 
 https://www.legislation.gov.uk/uksi/2020/1436/
contents/made  Non-reciprocal  
preferential  rules of 
origin:  Customs  
(Origin  of Chargeable  
Goods:  Trade  
Preference  Scheme)  
(EU Exit) Regul ations  
2020 G/TFA/N/GBR/2  
 
- 4 - 
 
  
 HM Revenue & 
Customs  https://www.gov.uk/guidance/use -the-
generalised -scheme -of-preferences -to-import -
and-export -goods  Guidance on the use 
of the Generalised 
Scheme of 
Preferences to import 
goods  
 https://www.gov.uk/government/publications/ch
eck-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 
 
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.  
HM Revenue & 
Customs  https://www.gov.uk/government/publications/u
k-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  https://www.gov.uk/government/publications/ex
cise-notice -301-civil-penalties -for-
contraventions -of-custom s-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/publicat ions/ex
cise-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/guidance/uk -trade-
agreements -with-non-eu-countries  Existing UK trade 
agreements with non -
EU countries.  
Prime Minist er's 
Office  https://www.gov.uk/government/publications/a
greements -reached -between -the-united-
kingdom -of-great-britain -and-northern -ireland -
and-the-european -union  Trade and 
Cooperation 
Agreement (and other 
agreements) with the 
EU. 
Cabinet Office  https://www.gov.uk/government/publications/n
ew-withdrawal -agreement -and-political -
declaration  EU Exit: Withdrawal 
Agreement and 
Political Declaratio n G/TFA/N/GBR/2  
 
- 5 - 
 
  
 Cabinet Office  
(cont'd)  https://www.gov.uk/government/publications/n
ew-protocol -on-irelandnorthern -ireland -and-
political -declaration  EU Exit: The Northern 
Ireland Protocol  
HM Revenue & 
Customs  https://www.gov.uk/government/publica tions/re
ference -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/
contents/made  Information on 
arrangement for 
import duty on trade 
in goods from certain 
British Overseas 
Territories and related 
legisla tion 
 
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/2020/1432/
contents/made  Tariff Quotas: The 
Customs (Tariff 
Quotas) (EU Exit) 
Regulations 2020  
 https://www.gov.uk/government/publications/re
ference -documents -for-the-customs -tariff-
quotas -eu-exit-regulations -2020 Tariff Quotas: 
Reference Documents 
for The Customs 
(Tariff Quotas) (EU 
Exit) Regulations 
2020 
Rural Payments 
Agency  https://www.gov.uk/government/collections/noti
ce-to-traders  Notice to traders on 
licence -based tariff 
quotas  
Department  for 
Environment, Food 
and Rural Affairs, 
Department for 
International Trade  https://www.gov.uk/government/publications/ta
riff-rate-quotas -interim -volumes -available -from-
1-january -2021/notice -made -under -regulation -
64-of-the-customs -tariff-quotas -eu-exit-
regulations -2020 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/government/organisations/hm -revenue -customs/contact/customs -
international -trade -and-excise -enquiries  
 
Article 10, paragraph 4.3  
 
The UK Government has initiated work on what a Single Trade Window for the UK would look like 
and what potential benefits and outcomes for traders, industry and government could be achieved. 
The programme is currently in its desi gn phase. The UK will notify any further details in line with its 
obligations.  
 G/TFA/N/GBR/2  
 
- 6 - 
 
  
 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 . 
 
Article 12, p aragraph 2.2  
 
Details of co ntact point for the exchange of  information  set out in A rticle 12 :6:1 (b) and/or (c).  
 
ukcustoms.maa@hmrc.gov.uk  
 
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