| Intro | Since 1 Jan 2021 the UK operates an independent customs regime under the UK Global Tariff (UKGT), with declarations via CDS (Customs Declaration Service - fully replaced CHIEF Oct 2023). BTOM (Border Target Operating Model, 2024) phases in sanitary and phytosanitary controls for EU imports. UK CBAM legislated for 1 Jan 2027 with slightly different scope from EU CBAM. |
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| Primary authorities | - HM Revenue & Customs (HMRC)Customs, VAT, excise, CDS operator.
- Export Control Joint Unit (ECJU)Strategic export controls (SPIRE portal).
- Office of Financial Sanctions Implementation (OFSI)UK sanctions list & licensing.
- Trade Remedies Authority (TRA)AD/CVD/safeguards post-Brexit.
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| Licensing regimes | - Strategic Export ControlMilitary list + UK dual-use list (aligned with EU 2021/821 for now). · ECJU via SPIRE
- Import Licence (specified goods)Firearms, ozone-depleting substances, some agricultural quotas. · DIT / DEFRA
- OFSI general/specific licenceFrozen-fund transactions under UK sanctions regime. · OFSI
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| Prohibited goods | - · Russian-origin oil, gas, coal, iron/steel, luxury goods (Russia (Sanctions) (EU Exit) Regs 2019).
- · Belarus-origin potash, tobacco, mineral fuels.
- · Endangered species (COTES 2018).
- · Offensive weapons (Offensive Weapons Act 2019).
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| Restricted goods | - · TRA-imposed anti-dumping duties on Chinese aluminium foil, ceramic tiles, e-bikes and others.
- · SPS controls under BTOM 2024 for EU animal products (medium/high risk).
- · Precursor chemicals under Modern Slavery Act 2015 (reporting for turnover >£36m).
- · Strategic goods to Belarus, Russia, Myanmar under UK sanctions regimes.
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| Labelling requirements | - · UKCA marking for goods in scope of UK-designated standards (indefinite CE recognition for most sectors as of 2024).
- · UKNI marking for goods placed on the NI market via a UK conformity assessment body.
- · Country of origin: 'Made in [country]' when displayed; misleading origin is a criminal offence under CPRs 2008.
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| Sanctions overlay | - · UK Sanctions List (autonomous, post-SAMLA 2018).
- · Country regimes broadly mirror EU (Russia, Belarus, Iran, Syria, DPRK, Myanmar, Venezuela).
- · Financial sanctions - OFSI 'General Licence' framework.
- · OFSI ownership control test = 50% OR de facto control (broader than OFAC's 50% Rule).
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| Dispute resolution | Customs decisions - HMRC review + First-tier Tribunal (Tax Chamber). Trade remedies - TRA reviews + Upper Tribunal. Sanctions - OFSI Ministerial Review + judicial review in Administrative Court. FTA disputes under CPTPP Chapter 28 (from 15 Dec 2024) and UK-EU TCA Part Six. |
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| Official sources | |
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