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Guest blog: Understanding the new EU customs rules – O2 Business Blog

1. Get clued up on customs declarations

As a dealer shifting items between GB and the EU, you’ll must submit a customs declaration while you import or export items. A customs declaration particulars the products you’re importing or exporting.

Companies within the UK that want to commerce with the EU must make an export declaration. You’ll find the main points you’ll want for an import declaration within the UK authorities Border Working Mannequin (BOM).

Delayed declarations

If your enterprise is importing ‘non-controlled’ items – reminiscent of garments or digital gadgets – from the EU, you might be eligible to delay making customs declarations for as much as 6 months (175 days) if the products meet all the necessities for the Authorities’s delayed declarations facility. Should you want to use this scheme, you’ll must preserve information of imported items so you can also make your customs declarations on the finish of the deferment interval.

You’ll must both get your personal Customs Freight Simplified Procedures (CFSP) or Simplified Declaration Process authorisation, or discover an agent or companion who’s authorised and may assist you by making these declarations in your behalf.

Should you’re a dealer importing managed or excise items, reminiscent of alcohol or tobacco merchandise, you can be required to finish full customs declarations on the level of import – these items aren’t eligible for delayed declarations.

Export declarations are required on all items being moved from GB to the EU.

Are there extra adjustments to return?

Sure. From 1 October 2021, items topic to sanitary and phytosanitary controls may have further necessities and would require pre-notification documentation and well being certification. These guidelines will apply to imports into GB of merchandise of animal origin (POAO) and all regulated vegetation and plant merchandise. Extra data might be discovered within the Border Working Mannequin ‘Stage 2: April 2021’ part*.

From 1 January 2022, all UK importers and exporters might want to make customs declarations and pay customs duties if due. The delayed declarations facility will finish.

Security and Safety Declarations can be required on all GB imports from the EU. This may be organized by the haulier or transport supplier you employ to maneuver your items.

2. Get arrange

To submit a customs declaration, there are a couple of key issues you will have to arrange:

    • Join entry to the HMRC customs declaration Service
    • Apply for a GB EORI quantity
      • That is required to commerce and should be included on all customs declarations
        • If your enterprise is making use of for a GB EORI for the primary time, you may get entry to the HMRC CDS system on the identical time
        • This may take as much as 2-3 days
        • You may apply right here
        • For companies shifting items into Northern Eire, a separate XI EORI Quantity from HMRC is required
    • Resolve how you’ll pay, and arrange a Obligation Deferment Account if eligible or have a look at different fee strategies for fee of duties and VAT on import.
    • Be sure merchandise are registered with the suitable authorities division, the place required. For instance, if your enterprise intends to import/export plant or animal-based merchandise, you will have to have registered with the Division for Setting, Meals and Rural Affairs (DEFRA). With out these registrations you gained’t be capable to get the well being certificates required to maneuver your items.

3. Collect the knowledge you must make a declaration

The customs declaration itself has many ‘knowledge parts’ that you could full. It’s essential you have got the required details about your items to have the ability to full the declaration efficiently. This contains:

    • The Commodity Code that classifies the products
    • The important thing details about your items and their journey, reminiscent of:
      • The origin of the products (generally described because the nationality of the products)
      • The mode of transport
      • The nation of dispatch
      • The port of dispatch and the port of arrival
    • You might must enter additional knowledge to finish a customs declaration, which you’ll be taught extra about right here.

4. Resolve the way you’ll submit your customs declarations

You may submit declarations your self – in home – utilizing a system that can join with UK Customs programs. Or you should use a third-party agent or middleman to make a customs declaration on behalf of your enterprise.

5. Resolve while you’ll submit your customs declarations

Full import declarations might be made on the time of import. However you’ll want to verify the customs declaration is made earlier than your items bodily arrive on the UK border.

If eligible, you should use the BOM easement permitting for delayed declarations as much as 31 December 2021. There are additional necessities when utilizing this facility, together with:

    • Submission of a Simplified Frontier Declaration or make an Entry within the Declarant’s Data on the time of import
    • Submission of a supplementary declaration inside six months (175 days) from when the products have been imported. 

6. Different essential issues to recollect

  • Ensure you submit your customs declarations on the proper instances and inside the given deadlines
  • Ensure you’ve met the right licensing necessities and registrations with all the right Authorities our bodies are full for buying and selling particular varieties of items
  • Maintain information of all of your commerce actions:
    • It’s a HMRC requirement that you simply preserve customs information for at the least 4 years.
    • Failure to supply your customs information upon request might result in your enterprise being topic to enforcement motion, potential assessments and penalties.
    • You’ll find extra data on file maintaining right here.

What’s the impression of non-compliance with the brand new legal guidelines and rules?

Importing from EU into GB

With out a customs declaration for imported items, items are more likely to be stopped on the border by HMRC.

Should you make an import declaration however enter incorrect knowledge, this can be recognized in a post-clearance audit undertaken by HMRC, which may end up in a tax evaluation and in some circumstances penalties.

Exporting from GB into EU

All processes and documentation will must be accomplished earlier than items might be moved to the nation of vacation spot. If these guidelines and processes are usually not adopted earlier than your items go away the UK, your items are more likely to be held on the EU port of arrival.


* Please be aware, since publication of the BOM the Authorities has delayed the beginning of Stage 2 to 1 October 2021.
This publication has been written typically phrases and we advocate that you simply receive skilled recommendation earlier than appearing or refraining from motion on any of the contents of this publication. Deloitte LLP accepts no legal responsibility for any loss occasioned to any particular person appearing or refraining from motion because of any materials on this publication.
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