Question to the HM Treasury:

To ask Her Majesty’s Government what impact assessments have been carried out regarding the implementation of the Union Customs Code and its impact on micro and small businesses' access to simplified procedures, the requirement to provide a six-digit Harmonised Tariff Code and changes to existing transit procedures.

HM Revenue and Customs has been formally consulting with UK trade bodies and businesses about the impact of the European Commission’s draft proposals for regulations to enable implementation of the Union Customs Code. Discussions have considered the impact of requirements to provide a six-digit commodity code that is needed for enhanced safety and security purposes and changes to existing transit arrangements which have enabled us to preserve a valuable simplification for movement of goods albeit in a different form. Trade views have been invaluable in informing the UK position, helping us to influence negotiations with the Commission and Member States and in securing agreement to necessary changes where possible. The UCC represents a package of measures to modernise and simplify customs procedures and requirements while also addressing the need to tighten safety and security and fight against fraud measures and its impact is being assessed in this overall context.