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Posted Wed, 16 Dec 2020 14:02:45 GMT by Calum Lockhart
For goods that are being imported from the EU (and were in free circulation), that are not controlled and will not be going into any temporary storage, can you confirm: - At the time of entry, only entry in declarants records are required. At this point no other form should be filled out and no notification given to customs. - If we are planning to use an agent to make the supplementary declaration at a later date do these agents have to EIDR to their own records when the goods are arriving, or can they use EIDR that we have made into our own records? i.e. Can we EIDR into our own records, then later procure the services of an agent?
Posted Fri, 18 Dec 2020 10:31:11 GMT by carol conway
EIDR then up to 6 months for someone to make a Dec but we have been told by our broker if the goods go through an inventory linked port (london gate way, Felixstowe and others) they have to clear with a C21 or FSD which is an extra cost. so its not that simple unless you use RORO ports, what isn't clear is where is the tax point using EIDR, is it when we raise a purchase order, goods clear customs or when they arrive and we book into the warehouse system.
Posted Fri, 18 Dec 2020 11:48:32 GMT by HMRC Admin 8

Hello Callum,
For six months from 01/01/2021 the staged approach announced by the UK Government allows traders to defer declarations by making an entry in their own commercial records (‘EIDR’) at the point of entry of standard goods into GB, and then follow this with a supplementary declaration which must be submitted to HMRC within six months of the point of import.
In order to complete the supplementary declaration, the trader, or an intermediary acting on their behalf, will (by the time they need to submit the supplementary declaration) need to be authorised for customs freight simplified declaration procedures (‘CFSP’) and have a Duty Deferment Account.
You can find more information on staged controls on gov.uk and via the following links:
Delaying declarations for EU goods brought into Great Britain from 1 January 2021
List of goods imported into Great Britain from the EU that are controlled from January 2021
Making an import declaration in your records without authorisation from 1 January 2021
Prepare to make supplementary declarations from 1 January 2021
Making a delayed supplementary import declaration from 1 January 2021
Get someone to deal with customs for you
Customs debt liability

Regards,

Posted Tue, 16 Feb 2021 14:09:50 GMT by HMRC Admin 8
Hello carol conway,
The date of the EIDR record or the date of import should be used as the tax point on the supplementary declaration (‘the SFD’ date), whichever is later.
C21s will not be required where delayed declarations (not CFSP authorisation) are used (January to June) but will be required for authorised CFSP and EIDR.
If you are using delayed declarations at inventory linked ports it will be the same situation as it is with non-inventory linked ports there will be no requirement to clear with a C21.
Regards,
Posted Tue, 16 Feb 2021 16:53:48 GMT by carol conway
Thanks. I am shortly pulling together all the info for our CFSP application so we can carry on with EIDR from 1 July, but I have heard that EIDR will be withdrawn by HMRC as the GVMS system will require an FSD to create and close the MRNs. Is this correct? Or do you know of any proposed changes.
Posted Wed, 24 Feb 2021 07:36:44 GMT by HMRC Admin 8
Hello,
EIDR will continue to be available when GVMS is introduced. You will not need to have an import declaration MRN to raise a GMR, the haulier will need to enter your EORI number into GVMS which will be verified against your EIDR authorisation.
Only traders with EIDR authorisation will be able to enter the EORI into a GMR.
You will also be required to meet Safety & Security requirements by entering the MRN from your Entry Summary Declaration into the GMR.
Thankyou
Posted Tue, 19 Oct 2021 21:31:40 GMT by Dharmesh Patel
For GVMS is an importer able to use an intermediary's authorisation? Also who's EORI would need to be put into GVMS?
Posted Thu, 21 Oct 2021 16:57:13 GMT by carol conway
as things have moved on, in addition to the post from Dharmesh and since my previous post - we use a broker to make our imports, they have told me that from 1 Jan they need to make a GVMS dec, they need to pre - lodge import on CHIEF, to create an entry number, state becomes IMD, enter entry number into GVMS to create a GMR, give GMR to driver, once goods cross border GVMS checks CHIEF entry which moves it to IMA arrived. if so how does EIDR fit into this equation, our broker is CFSP authorised but using EIDR will not create an entry number so how does this work?
Posted Mon, 01 Nov 2021 11:47:29 GMT by HMRC Admin 17

Hi,
 
Thank you for your questions

Based on the limited information we are unable to provide a definitive answer. 

It is unclear which direction the goods are being importing/ exporting and the customs procedure you are using. 


I enclose some guidance in relation to GVMS which provides details of representative appointment (“add a team member”) for the system
and hope this will be satisfactory to you :

Register for the goods vehicle movement service

The EORI number required will be the one making the declaration and there is a process depending on circumstances , further details are enclosed :


Check how to move goods through ports that use the Goods Vehicle Movement Service     .


Thank you.
 

 
Posted Mon, 01 Nov 2021 13:41:26 GMT by carol conway
Just to clarify, CFSP and EIDR are only for imports, it is not a scheme/authorisation for Exports. I have read the links and it does not answer my question, I need to know if from 1 Jan 22 we can continue to use CFSP EIDR with goods coming into UK imported to Free circ CPC 400000. We have been told by our broker that the GVMS system requires an import entry number (from CHIEF) but with EIDR we do not make the SD until after the goods have arrived so how can we give the haulier an entry number as nothing is going through CHIEF. is this correct, does gvms need an import entry number.
Posted Mon, 08 Nov 2021 12:56:05 GMT by HMRC Admin 19
Hi carol conway,

It is not compulsory to use the GVMS. Border locations are responsible for deciding how they want to ensure customs control requirements are met. Border locations are able to use a temporary storage model or pre-lodgement model. For locations with limited space or infrastructure, the GVMS has been introduced to support the Pre-Lodgement model for both imports and exports and to facilitate CTC transit movements.

At pre-lodgement locations, where GVMS is used, the haulier will need to add the EORI for declarants authorised to use EIDR into their GMR (EORIs will not be accepted by GVMS unless the declarant is authorised to use EIDR). 

Thank you.
Posted Mon, 08 Nov 2021 15:06:50 GMT by Dharmesh Patel
Dear HMRC team, Can you answer the following? (For Importing into the UK only) 1. Can you use EIDR being the intermediary and not the importer? 2. If yes, then the intermediary will use their EORI to import the goods (on GVMS), however they are not responsible for the goods. How will that affect liability for the intermediary? (This is only based on pre-lodgement model ports.)
Posted Thu, 11 Nov 2021 14:35:33 GMT by HMRC Admin 2
Hi,

It is not compulsory to use the GVMS. Border locations are responsible for deciding how they want to ensure customs control requirements are met. Border locations are able to use a temporary storage model or pre-lodgement model. For locations with limited space or infrastructure, the GVMS has been introduced to support the pre-lodgement model for both imports and exports and to facilitate CTC transit movements.

At pre-lodgement locations, where GVMS is used, the haulier will need to add the EORI for declarants authorised to use EIDR into their GMR (EORIs will not be accepted by GVMS unless the declarant is authorised to use EIDR). 

Thank you.
Posted Thu, 11 Nov 2021 15:47:14 GMT by Dharmesh Patel
Hi, so who is responsible for any liability where an intermediary is the authorised EIDR holder? GVMS will have to be used for at pre-lodgement locations and this make it compulsory. Otherwise how does cargo move from EU to UK via these locations without updating GVMS?
Posted Thu, 11 Nov 2021 16:32:27 GMT by carol conway
Hi we have been told that by our broker that from 1 Jan 22, GVMS is compulsory for RORO ports.
Posted Thu, 18 Nov 2021 13:21:41 GMT by HMRC Admin 29
Hi Dharmesh Patel

The intermediary you use must be authorised by HMRC to use EIDR. The intermediary will use their own EORI to use GVMS and import goods. 

For more information on customs agent/brokers, please visit:

Get someone to deal with customs for you

Intermediaries can act both directly and indirectly. 

Direct representation means the intermediary acts in your name. If they act in a direct capacity, you’ll be solely liable for:
  • keeping records 
  • the accuracy of any information provided on your customs declarations 
  • any Customs Duty or import VAT due
However, if you give clear instructions and they make a deliberate or unreasonable error, they may become jointly and severally liable.

Indirect representation means the intermediary acts in their own name but on behalf of you. If they act in an indirect capacity, you and your intermediary are:
  • equally responsible for making sure the information is accurate
  • jointly and severally liable for any Customs Duty or import VAT
If you are not established in the UK, the intermediary can only act for you indirectly.

Thank you.
Posted Thu, 18 Nov 2021 14:09:21 GMT by carol conway
This is still not clear. If we use an intermediary (customs broker) who is authorised for CFSP EIDR their EORI number is added to GVMS but as the authorisation is EIDR (Entry Into Declarants Records) under direct representation we are liable for the records, so which party actually makes the entry into declarants records? Can we make the entry into our records on an agent EIDR authorisation?
Posted Thu, 18 Nov 2021 15:21:36 GMT by HMRC Admin 28
Hi Dharmesh Patel,

If the intermediary is acting in a direct representation capacity, it is the importer who is primarily liable for any potential customs debt. If acting in an indirect capacity, then both parties are jointly and severally liable.

GVMS will be required from 1 January 2022 for those ports operating the pre-lodgement model.

Thank you.
Posted Thu, 18 Nov 2021 15:33:30 GMT by HMRC Admin 28
Hi carol conway,

From 1 January 2022 GVMS is required when using ports which have adopted the pre-lodgement model, as well as fulfilling the Common Transit office of transit function.

A full list of ports and which models they operate will be published by the beginning of December.

Thank you.
 
Posted Wed, 05 Jan 2022 11:39:41 GMT by HMRC Admin 19
Hi Carol Conway,

Where the importer is not authorised for EIDR, the EORI of the EIDR authorised agent must be added to the Goods Movement Reference (GMR).

Declaration Unique Consignment Reference (DUCR) in EIDR and supplementary declarations must include the EORI of the EIDR authorised entity.

The EIDR authorised entity is ultimately responsible as per the conditions of their Simplified Customs Declaration Processes (CFSP) authorisation for making entry into and maintaining EIDR records.

Both the importer and the EIDR authorised agent are responsible for keeping the relevant records and producing them when requested by Customs. 

Thank you.
 

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