HMRC has published long-anticipated guidance outlining new customs requirements for goods moving between the UK mainland and the UK Continental Shelf (UKCS). The changes will affect operators across the UK energy supply chain and require businesses to ensure the correct declaration procedures are in place.
LS Customs has reviewed the new guidance and highlighted the key areas operators, logistics partners and suppliers should understand ahead of implementation.
Under the updated rules, all goods moving between the UK mainland and the UKCS must be declared. Depending on the type of goods and the circumstances of the movement, businesses can choose between three declaration methods:
- Full customs declaration
- Declaration by Conduct (DbC) for certain lower-risk goods – basic movement information must be submitted at least one hour before departure or arrival, and businesses must keep accurate records to demonstrate compliance
- Simplified procedures for authorised businesses
HMRC requires businesses to retain records of UKCS movements for at least four years (or six years for VAT-registered businesses). Records must include submission references, manifests, invoices and documentation supporting any reliefs claimed.
LS Customs, a Peterson company, advises businesses to act now by planning ahead and identifying the most appropriate declaration route for their goods and operations before any movements take place. Companies should confirm eligibility by checking whether their goods qualify for simplified procedures and by ensuring they understand any applicable restrictions, controls or licensing requirements.
It is also important to clearly define responsibilities among operators, carriers, customs agents and logistics providers so that each party understands their role in the customs process and the movement of goods. Seeking advice early can also help businesses confirm eligibility for schemes such as Returned Goods Relief (RGR) or Declarations by Conduct (DbC) before goods are moved.
Gordon Matson, Director at LS Customs, said: “While the latest guidance offers streamlined options, businesses need to understand which declaration route applies to their goods and ensure they maintain the right records to demonstrate compliance.
“HMRC has yet to confirm the date on which it will become fully mandatory – making it essential for people to urgently review their internal procedures, confirm whether they qualify for simplified declaration options and ensure responsibilities between operators, agents and carriers are clearly defined before goods are moved. Failure to comply with the new requirements could lead to delays, compliance risks and potential penalties.”
LS Customs can support businesses by assessing the most appropriate declaration method for UKCS movements, reviewing internal procedures and record-keeping requirements, and providing practical guidance to help operators, suppliers and logistics partners ensure declarations are submitted correctly.
For guidance and support contact: queries@lscustoms.com
