UK HGV road user levy re-introduced

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As previously reported, as of 1 August 2023, the UK HGV road user levy has been re-introduced. Originally introduced in 2014, and suspended in 2020, this is a similar levy which must be paid for any day that a HGV, weighing 12,000kg or more, uses a main road in the United Kingdom. That includes main roads in England, Northern Ireland, Scotland and Wales. Non UK HGVs must pay the levy before they enter the UK.

Guidance on this is available via the below link. There is information within to cover where and when the levy applies, the levy rates, how to pay and other practical information. It is possible to pay the levy by the day, week, month or year. Annual payments are only possible through setting up a levy service account.

https://www.gov.uk/guidance/how-to-use-the-hgv-levy-service

Full information and a history of updates concerning the UK HGV road user levy are available via the below link:

https://www.gov.uk/government/collections/hgv-road-user-levy#full-publication-update-history

Additional information from Revenue office:

For the attention of all carriers

Revenue’s new export system – Automated Export System (AES) – went live on 21 March 2023.  It replaces the Automated Entry Processing (AEP) and eManifest systems for the processing of export declarations. There is a short migration window of two months to allow trade to transition over to AES. On the 22 May  trade will be unable to submit new Export or eManifest declarations in AEP.

The export declaration submitted into AES is a combined declaration.  It consists of the export declaration detail and the safety and security declaration at exit (EXS) detail.  For all Safety and Security declarations, the EORI number of the carrier is a mandatory data element.  As you will be aware, this is because the responsible party for Safety and Security declarations, for both inbound and outbound consignments, is the carrier.

As per the Union Customs Code, the carrier is the entity who takes the goods, or assumes responsibility for the carriage of the goods out of the customs territory of the Union. In the case of maritime and air traffic under a vessel sharing or contracting arrangement, the `carrier` means the person who concludes a contract, and issues a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Union.

The declarant must declare the EORI number of the carrier in the carrier ID field  where the declarant and the carrier are different entities and have different EORI numbers.

Carriers are reminded that they must provide their EU EORI number to their customers so that they can correctly complete the customs export formalities by completing the export declaration correctly.  For all outbound movements this EXS is being submitted by the declarant on your behalf.  The EORI number must be an EU EORI number (a GB EORI number is not recognised). You will find information about how to apply for an EU EORI number in eCustoms Notification 12/2023.