Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
The government published secondary legislation in Parliament to give legal effect to the Great Britain bulking regime.
Traders and intermediaries using the current bulking regime will need to be approved by HMRC to ensure they meet the eligibility criteria for the new bulking regime. HMRC will be advising traders and intermediaries currently using bulking of the steps they should take, whether this be the need to apply or await for an authorisation letter from HMRC on or shortly after 1 October when the legislation comes into effect.
An application form is now available for traders and intermediaries not currently using bulking but wishing to do so after 31 December 2020. Further details on how to apply and the eligibility criteria can be found on gov.uk.
New applications can be formally submitted to HMRC from 1 October when the legislation comes into effect.
Please find additional draft guidance relative to this legislation under the links below: