Customs Procedures

S&H Core Courses

Our full day and 2-day S&H favourites are here to deliver a broader knowledge on either a more advanced subject or cover a range of subjects at a beginner level. These full day courses are always hosted live, to allow for interaction and questions, they can be held face to face or in a virtual classroom environment.


Advanced Guide to Import, Export & Customs Procedures

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Focus On Courses

Channelling our expert knowledge on a specific subject to deliver a in-depth training session. These half and full day training courses are aimed at delegates with a basic understanding of customs procedures and international trade.


Focus On: Northern Ireland - The Movement of Goods

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Technical Workshops

Are you looking to learn a particular skill? Our technical workshops cover a range of topics and aim to enable the delegates to come away with a practical skill, such as how to complete an export entry or knowing how to classify goods. You can expect to spend some time in breakout rooms when learning in the virtual classroom to work on practical examples of what has been covered in the presentation.


Customs Warehousing Explained - Technical Workshop

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Face to Face Courses

All of our Face to Face training courses are delivered in a Covid-19 secure training room. The safety of our trainers & clients is of upmost importance to us. Our Face to Face courses will be limited to a maximum of 10 delegates.


Customs Warehousing Explained - Technical Workshop

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About Our Courses

Aimed at exporters, importers, agents and customs brokers, this collection of courses looks at the HMRC CHIEF system, the NCTS system and the new CDS system and how to use them. It also covers related topics such as VAT legislation and what to do in the event of a Customs audit.


Don't forget that Strong and Herd can also provide you with bespoke in-house training to suit your specific training needs. Simply contact us to discuss your complete requirements.

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FAQ's

  • We supply goods to an unrelated company in another EU Member State which can be subject to transfer price adjustments at a later date. If prices are adjusted do I have to submit corrected Intrastat data once the true value is known?

    Yes. You should submit corrected data via the on line system, as described in paragraph 6.3 of the Intrastat General Guide (Notice 60). Use the on line amendment form at https://www.uktradeinfo.com/Intrastat/ElectronicSubmission/OnlineAmendments/Pages/OnlineAmendmentsForm.aspx 


    NB: You only need to submit a correction if the value of the error exceeds the thresholds shown in paragraph 6.3 of Notice 60.

  • Why do I have to declare net mass on the customs declaration? It's yet another piece of information I've got to try and find and it doesn't seem to have much purpose.

    Net mass must always be declared on customs entries, including the EU Intrastat reports. It may seem a pointless exercise, but don’t forget that for some commodities, net mass is a far more relevant measure than value. Value can depend on commercial pressures and can fluctuate wildly, whereas the weight of goods generally remains constant.

  • I think our technologists should join in the Commodity Code classification process, particularly as our products are technically sophisticated, do you agree?

    Yes Totally!! But… remember, whilst technology specialists may be able to describe goods in their terms, the classification of goods for import and export follows fairly precise rules in the UK Integrated Tariff. Whilst taking the advice of technologists, you should always consult the chapter and section notes in the Tariff and any of the number of guides to assist in classifying particular types of goods. Ultimately, the Harmonised System (HS) Explanatory Notes should be consulted. If you are still uncertain, get in touch with the Tariff Classification Team via E-Mail – classification.enquiries@hmrc.gsi.gov.uk

  • Hopefully you will be able to make sense of this query. We sold some demo units to a sister company in the US back in 2018 & 2019. This company was then sold and we bought the units back from them which were then delivered to another company in the USA as our stock but for demonstration purposes. These units have now been sold to a company in Mexico and they are requesting that we supply them with a EUR-1 Preference Form so they can clear customs easier. The 5 pieces are still in the USA. Is this something we can do?

    I’m afraid you can’t issue an EUR preference document unless the goods are physically in an EC member state. This is because of the “direct transport” rule. The EUR1 Form would, if you could issue it, allow the Mexican’s to import the goods at a lower customs duty rate. If they ask for a NAFTA (North America Free Trade Agreement) Certificate instead – you can’t do this either because the NAFTA rules says the goods must be manufactured in USA, Canada or Mexico. I’m afraid they are stuck with importing it as a standard supply and pay the customs duties and taxes. If this is a lot of money then you could consider shipping the units to the UK first and then sending them to Mexico.

  • A US customer recently returned some items for repair. The problem is that we supplied them with a large system and they have only returned a small part of the whole but have declared the full system price on the paperwork but of $500,000. We will be using Inward Processing Relief (IPR) so duty won’t be paid we don’t want to have an artificial duty liability. Can we legally declare the correct price for the small bit to Customs ($25,000)?

    Yes!! Any import with incorrect value shown on the senders’ paperwork can be amended. You must make a written declaration of correct value on your letterhead to HMRC via the freight forwarder. You must be able to justify the change in value. This is important for both higher and lower values. You can use IPR as you mentioned to suspend the duty/vat, but only the correct amount of duty/vat based upon the correct value of landed goods. Another alternative would be Returned Goods Relief (RGR) if items were exported in the last 3 years and have returned unchanged, other than them not working

  • What is or were Smoot-Hawley as it was referred to in a recent document on tariff controls but not explained?on

    Willis Hawley (congressman from Oregon) and Reed Smoot (senator from Utah) were responsible for the Tariff Act of 1930 which some economists believe helped to make the 1930’s depression what it was. The Act increased nearly 900 American Import Duties in a display of American protectionism

  • Arm's length trading and 'distance selling' what are they and what is the difference (if any)?

    They are very different indeed. Arm’s length trading is an expression used in relation to the GATT Valuation rules. It is used as an expression in section 30.1 of Customs notice 252 which is the section that explains how to demonstrate that you do not get a reduced price on the goods you are valuing for customs purposes at import if you are related (in the business sense) to the party who has consigned the goods to you from overseas. ‘Distance selling’ on the other hand is a term used to describe supplies of goods from one Member State to a person in another Member State where:


    • The customer is not registered for VAT and
    • The supplier is responsible for delivery of the goods

    The recipients of distance sales will mainly be private individuals. The rules are intended to transfer the place of supply to the Member State in which the customer receives the goods. The rules are intended to combat distortion of trade and unfair competition because of the lack of harmonization of VAT rates across the EU