After careful consideration of all the feedback received from the trade, Software Suppliers and HMRC experts, the SAD Harmonisation JCCC Sub group agreed in August that the proposed target implementation date of 1 October 2007 would be achievable.
SAD Harmonisation (SAD-H) is a project aiming towards unifying the completion of the Single Administration Document (SAD) across all EU member states. Although all declarants who are ready to make declarations in the new format will be expected to do so from October, Customs have acknowledged that not everyone will be ready. Therefore, until midnight on 20 January 2008, declarants will be able to continue to use old messages and old data (although old formats must use entirely old data and new formats must use entirely new data as data mixing is not permitted). However, after this time, CHIEF will no longer accept old style declarations and anything submitted in the old format will be rejected.
HMRC will have the SAD Harmonised Tariff printed and distributed to subscribers in readiness for October. However, this will be the only printed version made available to the trade and will be in a bound format, despite the fact that revisions to the SAD Harmonised Tariff will undoubtedly continue throughout the dual running period and up to, and including, its merger into the full 'business as usual' UK Tariff, expected for release in February 2008 after dual running has ceased. It is planned that updated versions will only be placed onto the HMRC SAD-H website, along with a version changes document, for the trade to download. It will then be the responsibility of the trade and Tariff subscribers to ensure that they are using the correct version of the Tariff to make their declarations and to amend their hard bound copies accordingly.
The Electronic Tariff will appear in harmonised format in October. All subsequent versions will be fully harmonised also. Therefore, if traders have not cut across to harmonised declarations and continue to use the pre-harmonised edition, they will have to continue referring to the September 2007 release. However, in an additional complication, it is normal for Commodity Codes to change on 1 January each year, and 2008 is likely to be no exception. Therefore, traders that have still not adopted harmonised declarations after 1 January 2008, will have to refer to the January 2008 version of the printed Tariff for full details of the new Commodity Codes.
SAD Harmonisation has the potential to be confusing for traders, but HMRC hopes that their timetable will give everyone enough opportunity to adapt their working practices.
Return to SITPRO News: Issue 61, Summer 2007
