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<p>To be approved for a Duty Deferment Account (DDA) under the current Union Customs
Code (UCC) rules customers need to be authorised by HMRC to provide a Customs Comprehensive
Guarantee (CCG). This approach will continue until the end of the Transition Period,
after which the requirement for a CCG to underpin a DDA in Great Britain will be removed
for most compliant and solvent businesses.</p><p> </p><p>The legislation to enable
this change was laid in Parliament on 10 September. HMRC are developing a new application
process for businesses wishing to use duty deferment in Great Britain at the end of
the Transition Period. This is expected to be available by early November 2020.</p><p>
</p><p>The existing UCC rules for guarantees will continue to apply to businesses
using duty deferment in Northern Ireland.</p><p> </p>
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