HMRC has now launched the G-form declaration, the new process for customs entries related to the UK Continental Shelf.
In recognition of the additional burden this places on industry, HMRC has extended the transition period with no set date. Once the launch date is announced, all cargo to and from the UKCS will require either a G-form or a full CDS declaration to be completed. Businesses must be prepared to ensure they are compliant with the new guidance.
This form is accessible on the UK Government Gateway, via the new guidance page linked here: https://www.gov.uk/guidance/moving-goods-between-great-britain-and-the-uk-continental-shelf
The G-form should take no more than 5 minutes to complete (provided all information is available) and can either be handled in-house or outsourced to your customs agent. Before a G-form can be submitted however, the owner of the goods will need to confirm they are eligible per the guidelines outlined in the link above. These fall under the headings “Eligible goods for imports”, “Eligible goods for exports” and “Goods that are not eligible”.
If you are moving goods that are not eligible, you must make a full declaration using the Customs Declaration Service.
Guidance on records and timing
The government has also released detailed guidance on the required records to be maintained for these declarations. Whilst the information required for the entry is minimal, your records now need to hold the information outlined in the new guidance page (under the heading “What records to keep”) for every item shipped. This includes records to identify eligible goods, required evidence to support claims for Returned Goods Relief, evidence of discharging from the Authorised Use procedure, inventory, and legal agreements between parties involved.
Finally, HMRC has advised that entries should be submitted no less than an hour before departure or arrival, so ensuring your manifests are ready and contain the details to allow customs declarations in advance is vital.
How we can help
Our team is ready to assist you navigate these changes. From training your staff on the G-form system, ensuring your documentation meets HMRC compliance standards or maintaining the records on your behalf, we have a variety of services to help make the transition seamless.
If you have any questions or require support, please don’t hesitate to reach out by emailing queries@lscustoms.com.
