Brexit Guidance – Summary
There is a lot of information surrounding what we should do in a post-Brexit world regarding our imports and exports. The fact of the matter is we still don’t know what is going to happen, but we can at least simplify the guidance to make import, export and transit requirements as clear as possible.
All commercial importers and exporters require an EORI (Economic Operators Registration and Identification Number) to complete import and export declarations. Private Individuals don’t need to have one.
Whether we come out of the EU with a deal or not it seems one thing is certain, we will no longer be part of the Community Transit agreement but instead will be joining the CTC (Common Transit Convention). If you are exporting goods to the EU but can deliver the goods to a bonded or customs warehouse, then you could avoid delays at the border by sending goods under the guarantee of a T1. Exporters from the UK would still need to arrange an export declaration as well as the T1.
The T1 will take your goods to a designated place in the EU so your customer can import, and customs clear their goods later. Goods travelling to the UK from the EU to an authorised location inland could be move inwards under a T2.
CTC guidance found on – https://www.gov.uk/government/news/uk-to-remain-in-common-transit-convention-after-brexit
All goods leaving the UK destined for the EU will need an export declaration submitted, arrived and departed.
Standard Home use imports will require a pre-lodged import declaration to be submitted prior to the goods being exported from the EU to the UK and the proof of which should be made available to hauliers presenting paperwork at the point of departure from the EU. EU customs may request to see proof of the MRN (Movement Reference Number) that would be allocated upon submission of a pre-lodged import declaration. The haulier would also need to present an export declaration, and manifest details. The export declaration should be actioned by an EU agent.
Upon arrival of the goods into the UK this import declaration must then be arrived to present the declaration to customs and then, all being well, the import declaration will customs clear upon payment of any VAT or duties that may be due. You can use an agent’s deferment account for this if your nominated agent has one and agrees that you can use it.
Import and export guidance can be found on – https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/833286/what-haulier-drivers-should-do-moving-goods-through-rollon-rolloff-roro-locations-eu-to-uk.pdf
Imports under TSP (Transitional Simplified Procedure):
Transitional Simplified Procedure will be implemented by HMRC in the event of a no deal Brexit. All importers can apply to use these procedures and will be issued with a TSP authorisation number upon successful application.
Under TSP, once authorised to use it, goods can move into the UK without having an import declaration actioned at the point of entry.
At the point of departure from the EU the contracted haulier should have an export declaration, manifest of goods and details of the importer of note in the UK. To be safe these details should include your EORI and TSP authorisation number.
The consignee must record the movement in their own records and then a supplementary declaration must be actioned by the 4th working day of the month after their arrival. If duties or taxes are due on the imported goods, then the importer will need their own deferment account. TSP entries can be actioned in bulk if the goods being imported are from the same country and same supplier for goods entering in the same month
TSP guidance can be found on – https://www.gov.uk/guidance/making-declarations-using-transitional-simplified-procedures
The above is intended to outline some key points surrounding Brexit and the possible implications it could have on traders who are currently trading with the EU. Talk to us about your specific requirements and we’ll help to guide you through it.