HM Revenue & Customs UK Issue Customs Information Paper

1.Background

From 1 January 2017, refrigeration, air conditioning and heat pump equipment charged with HFCs will not be placed on the market unless hydrofluorocarbons (HFCs) charged in them are accounted for within the quota system. For purposes of the regulation, placing on the market includes customs release for free circulation in the European Union (EU). For further information regarding the duty rates, you can refer to the UK Online Trade Tariff.

2. Changes required

The 2014 EC number 517 F-gas regulations require importers and manufacturers of pre-charged HFC equipment to use a declaration of conformity. This is a document that ensures their products have been filled with HFC gas that has been offset against the Europeans HFC F-gas Quota. The document codes will be published as soon as they are finalised and Customs Handling of Import and Export Freight (CHIEF) will be updated accordingly. A new Prohibition and Restriction measure may be introduced to the affected commodity codes.

3. Goods affected

Goods within chapters 84, 85, 86, 87, 88, 89, 90 and 94 of the UK Online Trade Tariff.

4. Further information

For UK information about obtaining and using F-gas quota, please refer to HFCproducers and importers: get and transfer EU quotas. For information about the EC HFC database, please see Quota allocation, the HFCRegistry and data reporting.

5. Contact details

For specific questions about HFCs, please email full details of your import and relevant background information and contacts to: f-gassupport@environment-agency.gov.uk Issued on the 23 December 2016 by Customer Strategy and Tax Design, HMRC. HMRC is changing how information is issued to customers. Sign up to receive digital alerts. Your Charter explains what you can expect from us and what we expect from you.