With the United Kingdom now out of the European Union and Brexit finally behind us, we have put together some information to help you digest the changes to the import and export rules between the UK and the EU after the transition date (1st Jan 2021).
The deal agreed between the UK and EU ensures that there will be no extra taxes on imports and exports when the goods cross the borders. There are also no trading amount limits, however, a lot more paperwork is now needed:
1. Import procedures
After the 1st January 2021 imports of excise goods from the EU to the UK will be treated the same as imports from the rest of the world.
So, what does that mean to you?
If you are importing excise goods from the EU you will need to complete a customs declaration – in most cases, this needs to be done in advance of the shipment of goods. However, if you are not importing controlled goods (e.g. alcohol or tobacco products, hydrocarbon oils, biofuels and fuel substitutes) you have 6 months to complete the declaration.
If required, an agent can deal with customs on your behalf. Otherwise, you will need to apply for access to CHIEF and submit declaration through CHIEF on the commercial software (which you will need to purchase). For more detail on this go to gov.uk.
2. Transporting goods from the UK to the EU
When transporting goods from & to the UK you need to make sure that:
· You have applied for a Kent Access Permit (KAP) (this is not needed for HGV under 7.5 t)
· You have the correct paperwork
3. Importing animals and animal products, plants, and plant products
When importing animals, animal products, plants and plant products from the UK to EU (and EU to the UK) new sanitary and phytosanitary requirements apply. For animal imports there are necessary checks that will be carried out at an EU border control post. A PC certificate might be needed for importing plants and/or further sample testing if required.
4. Exporting food/drinks to the UK
To export food and drinks to the UK you need to apply for an EORI number via the gov.uk website. You will also need to make sure that any goods exported to the UK have the right documentation and comply with the UK law regarding UK food labelling and new phytosanitary requirements (exporting plants).
5. Bringing goods into the UK
The allowance rules have also changed if you are personally travelling to the UK and brining in goods. You now may need to pay tax or duty on the goods you have transported in to the UK, including online shopping.
6. Changes to the allowances
· You can bring in goods worth up to £390. If your goods are over the allowance you will need to pay tax and duty on the total value of the goods (not just value above the allowance). For example; import VAT tax and customs duty may need to be paid.
· Handling costs may apply to you goods and they could be held in the post office until all the duties are cleared by the UK recipient.
· Alcohol allowance is as follows; up to 42l of beer, 18l of wine (excluding sparkling) and either 4l of spirits and other liquors over 22% alcohol, or 9l of fortified wine, sparkling wine and alcoholic drinks up to 22% alcohol.
· Tobacco allowance is limited to one of the follow; 200 cigarettes, 100 cigarillos, 50 cigars, 250g tobacco, 200 sticks of tobacco for electronic heated tobacco devices.
· The allowance applies for people over the age of 17 (if you are under 17 you will need to pay tax and duty on all alcohol and tobacco brought for personal use).
Please contact us for more information.
We know these are difficult times so please do get in touch if we can help you, or if you need any further clarification.
Mobile: 07866 385137