UK Delays Policy Change on Right to File Simplified Procedure Declarations

The United Kingdom’s HM Revenue and Customs is delaying the effective date of a new policy interpretation that bars customs agents from using their own simplified procedure authorizations for customers that they directly represent. In a memo issued in August 2018, HMRC confirmed that authorization holders for certain simplified procedures -- including inward processing, outward processing relief, temporary admission and private customs warehousing -- must make declarations using these simplified procedures in their own name. “Where an agent wants to use their own simplified authorisation on behalf of a customer, they need to represent that customer indirectly, as the declaration must be made in the name of the person who holds the authorisation,” HMRC had said. The policy had been set to take effect April 1, at which point HMRC would have been set to “consider civil penalty action” for violations. But given that “there are multiple pressures on UK import and export business at this time,” HMRC will now allow until Oct. 1, 2019, for the change to take effect.