Archives for December 2020

EXPORTING EXCISE GOODS TO THE EU FROM 1 JANUARY 2021

From 1 January 2021, there will be changes to how you export and declare excise goods (alcohol, tobacco and certain oils). Exports of excise goods from the UK to the EU will be treated the same as exports to the rest of the world. This includes moving excise goods to a place of export in the UK.

There may be different rules in respect of Northern Ireland movements after transition. These will be published at a later date.

The Government guidance can be found Here

EXPORTING EXCISE DUTY PAID GOODS

From 1 January 2021 you will need to submit an electronic export declaration. If you are a business, you may be able to recover the excise duty on the exported goods by claiming excise duty drawback.

See Here for more Government information on Import, export and customs for businesses

EXPORTING EXCISE DUTY SUSPENDED GOODS 

From 1 January 2021 you cannot use the Excise Movement and Control System (EMCS) to move excise duty suspended goods directly from the UK to the EU. If you move goods without following the relevant customs export procedures at the place they are exported from, you may be liable for excise duty and penalties. Your goods may also be seized.

If you raise a movement on EMCS to an EU member state 7 days before 1 January 2021, with a dispatch date on or after 1 January 2021, the movement will be rejected by EMCS and HMRC.

See Here for more information on Customs Declarations for goods you send out of the UK or EU

MOVING EXCISE DUTY SUSPENDED GOODS TO THE PLACE OF EXPORT 
FROM THE UK

You must use EMCS to move excise duty suspended goods from within the UK to the place they are being exported from.

You will need to either:

• Ensure the authorised warehouse-keeper declares the movement on EMCS when the goods are held in excise duty suspension in their warehouse
• Appoint a registered consignor to move the goods or become a registered consignor – when the goods are being released from a customs control for re-export

See Here for more Government guidance on Importing excise goods to the UK from the EU from 1 January 2021

The authorised warehousekeeper or registered consignor must:

• Complete and submit an electronic administrative document (eAD) through EMCS before the movement takes place
• Get a unique Administrative Reference Code (ARC) for that specific movement (that EMCS generates)
• Complete a customs export declaration using the National Export System (NES) and enter the ARC in box 40
• Receive an ‘accepted for export’ notification on EMCS after the goods are cleared by customs – this should be generated if the ARC on EMCS matches the details in Box 40 of the customs export declaration
• Receive a ‘report of export’ to ensure the export is closed on EMCS

If the ARC does not match the customs export declaration within 30 days of the customs export declaration being submitted, the warehousekeeper or registered consignor will receive a ‘rejected for export’ notification to remind them that the movement is still open on EMCS. You will need to establish why this has happened and take corrective action.

(E) enquiries@advaloremgroup.uk or (T) 01908 219100 (W) advaloremgroup.uk  

EXPORTING – MARKING, LABELLING AND MARKETING STANDARDS FROM 1 JANUARY 2021

The Government guidance on marking, labelling and marketing standards to import and export food, plant seeds and manufactured goods from 1 January 2021 can be found here.

You can check if the marking, labelling and marketing standards you use are changing from 1 January 2021.

The guidance covers:

Product markings

• Manufactured goods on the Great Britain market
• Manufactured goods on the EU market

Labelling standards

• Food and Drink
• Organic food

Marketing standards

• Food, animal products and hops
• Fresh fruit and vegetables
• Poultry, meat
• eggs
• Hatching eggs and chicks
• Hops and hops products

Plant seeds

• Plant reproductive material

The guidance was last updated on the 10 September and may be subject to changes before the 1 January 2021.

(E) enquiries@advaloremgroup.uk or (T) 01908 219100 (W) advaloremgroup.uk  

EXPORT LICENCES AND CERTIFICATES FROM 1 JANUARY 2021

Licences, certificates and special rules for taking goods out of the UK from 1 January 2021. Note this guidance will apply if the UK and EU do not reach an agreement (“a deal”).

See Here for Government guidance on Export licences and certificates from 1 January 2021.

There is specific guidance on exporting the following:

ANIMALS, PLANTS FOOD AND AGRICULTURAL PRODUCTS

• Live animals and animal products
• Live animals, semen and embryos under the Balai Directive
• Fish for human consumption
• Five fish and shellfish for aquaculture and ornamental purposes
• Endangered plant and animal species, and products made from them
• Plants and plant products
• Wood packaging
• Timber  

CHEMICALS AND WASTE 

• ozone-depleting substances and fluorinated gas (F-gas)
• nuclear-related items
• waste

CONTROLLED GOODS 

Controlled goods – these include military items, dual-use items (items with both civil and military uses), firearms, and items that can be used for torture or capital punishment

SANCTIONS

There are different types of sanctions for trade, transport, finance and immigration.

Check if the goods you’re exporting will be controlled by UK sanctions from 1 January 2021. You may also not be allowed to export your goods to someone who is subject to financial sanctions.

See Here for Government information on export licences and certificates from 1 January 2021.

(E) enquiries@advaloremgroup.uk or (T) 01908 219100 (W) advaloremgroup.uk  

EXPORTING GOODS FROM GREAT BRITAIN TO THE EU 
FROM 1 JANUARY 2021

From 1 January 2021, you will need to make customs declarations when exporting goods to the EU. These rules currently apply to exporting goods to the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein. They may be subject to change.

You can make the declarations yourself or hire someone else such as a courier, freight forwarder or customs agent.

HIRING A PERSON OR BUSINESS TO DEAL WITH CUSTOMS FOR YOU

You can hire a person or business to deal with customs for you, such as:

• Freight forwarders
• Customs agents or brokers
• Fast parcel operators

What they can do for you (and who will be liable) depends on:

• The services they provide
• What you want them to do
• The commercial agreement you have with them
• They will need to be established in Great Britain or Northern Ireland.

FREIGHT FORWARDERS

Freight forwarders move goods around the world for exporters and importers. A freight forwarder will arrange clearing your goods through customs. They will have software to communicate with HMRC’s systems. You can find out how to use a freight forwarder on the British International Freight Association and Institute of Export websites.

CUSTOMS AGENT OR BROKER 

Customs agents and brokers help your goods clear through customs and borders.

You can hire a customs agent or broker to act as a:

• Direct representative
• Indirect representative

Typically they will:

• Check the classification and valuation of your goods, and making sure you use the right commodity codes
• Liaise with government agencies and customs authorities on your behalf
• Advise on any necessary licenses for import of restricted or hazardous goods
• Prepare and submit documents which have to be filed to clear customs processes

FAST PARCEL OPERATORS

Fast parcel operators transport documents, parcels and freight across the world in a specific time frame. They can deal with customs for you, as part of their delivery. For more information click here.

They cannot act on your behalf without written instructions from you. The instruction must show whether they are acting for you directly or indirectly. HMRC will only ask for evidence of the authorisation if they need it.

HMRC list of customs agents and fast parcel operators can be found at: Gov.uk List of Customs agents and fast parcel operators

Getting someone to act directly

You can hire a person or business to act in your name. You will be liable for:

• Keeping records
• The accuracy of any information provided on your customs declarations
• Any Customs Duty or VAT due

You cannot ask someone to act directly if they are submitting your declarations using:

• Simplified customs procedures
• Entry in the declarant’s records

When acting directly, even if they have authorisation, they can only submit those types of declarations if you have authorisation.

Getting someone to act indirectly

You can get someone to act for you in their own name, this means they are:

• Equally responsible for making sure the information is accurate
• Jointly and severally liable for any duty or VAT

If they have authorisation, you can get an indirect agent to make declarations using:

• Simplified customs procedures
• Entry in the declarant’s records

You cannot ask someone to act indirectly if you are declaring goods for:

• Inward processing
• Outward processing
• Temporary admission
• End-use relief
• Private customs warehousing

MAKING EXPORT DECLARATIONS YOURSELF

If you are a UK-based business sending goods outside of the UK and from the 1 January to the EU as well as the rest of the world, you must complete an export declaration to get your goods through customs.

Before you start you must also have an Economic Operator Registration and Identification (EORI) number. See Here

You must also have a Customs Handling of Import and Export Freight (CHIEF) badge role (if you are using a freight forwarder you do not need to apply). See Here

If you get Authorised Economic Operator Customs Simplifications status this may speed up the process of applying for the National Export System.

Check Here if Authorised Economic Operator status could benefit you

SUBMITTING A DECLARATION 

Most declarations are submitted electronically using the National Export System. If you’re going to do this yourself, rather than appoint an agent, you will need to register for the National Export System. See Here

You must use the National Export System to make export declarations to customs.

You can use the system to send declarations through:

• Web
• Email
• XML
• Community Systems Providers

Registering for web declarations

To make your declaration through the web, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register. See Here

Registering for email declarations

To make your declaration by sending an email, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register. If you choose this method you’ll also need:

• A CHIEF-compatible software package (EDIFACT)
• An SMTP (standard) email connection

Email cannot be used for common agricultural policy declarations.

Registering for XML declarations

To make your declaration by XML declaration, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register. If you choose this method you’ll also need:

• A CHIEF-compatible software package (EDIFACT), including an XML wrapper
• An HTTPS internet connection (this is a more secure connection than HTTP)

COMMUNITY SYSTEM PROVIDERS

Community Systems Providers run the major inventory-controlled ports around the UK. You can access the export system indirectly through a Community Systems Provider using your own software or software provided by an independent software company.

Freight forwarders buy annual badges to their systems and charge exporters a fee for entering goods for export on their behalf. Customs do not charge for use of their systems and any charges are set by the freight forwarders direct. See Here

Please note: Full guidance can be found Here. It could be subject to change before the 1 January 2021.

(E) enquiries@advaloremgroup.uk or (T) 01908 219100 (W) advaloremgroup.uk  

EXPORTING – GETTING AN EORI NUMBER

From 1 January 2021 you’ll need an EORI number to move goods between the UK and the EU.

You can apply for your EORI number in advance. It can take up to a week to get one.

You will not usually need an EORI number if you only:

• Provide services
• Move goods between Northern Ireland and Ireland
• If you use a post or parcel company they’ll tell you if you need an EORI number.

You will need an EU EORI number if your business will be making customs declarations or getting a customs decision in the EU. Get this from the customs authority in the EU country where you submit your first declaration or request your first decision.

IF YOU ALREADY HAVE AN EORI

From 1 January 2021 you’ll need an EORI number that starts with GB to move goods to or from the UK.

Check your EORI number. Apply for a new one if yours does not start with GB.

BEFORE YOU APPLY 

To apply you may need your:

• VAT number and effective date of registration – these are on your VAT registration certificate
• National Insurance number – if you’re an individual or a sole trader
• Unique Taxpayer Reference (UTR) 
• Business start date and Standard Industrial Classification (SIC) code – these are in the Companies House register
• Government Gateway user ID and password

If you need a Government Gateway user ID, use either:

• The one for your business or organisation
• Your own if you’re applying as an individual

If you do not already have a user ID, you’ll be able to create one when you apply.

For more information or to apply for an EORI number please click here.

If you would like any more information please contact us using our details below: 

(E) enquiries@advaloremgroup.uk or (T) 01908 219100 (W) advaloremgroup.uk  

IMPORTING GOODS FROM THE EU TO GREAT BRITAIN 
FROM 1 JANUARY 2021

The process for importing goods from the EU will change. Businesses in Great Britain need to complete the following actions to continue importing from EU countries from 1 January 2021.

At the moment matters are very much “in progress” with HMRC compiling lists of customs agents and fast parcel operators to help businesses import goods post 1 January 2021. (See below for websites). 

DECLARING GOODS FROM 1 JANUARY 2021

From 1 January 2021, you will need to make customs declarations when you import goods from the EU. These rules currently apply to importing goods from the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.

You can make the declarations yourself or hire someone else such as a courier, freight forwarder or customs agent.

HIRING A PERSON OR BUSINESS TO DEAL WITH CUSTOMS FOR YOU

You can hire a person or business to deal with customs for you, such as:

• freight forwarders
• customs agents or brokers
• fast parcel operators

What they can do for you (and who will be liable) depends on:

• the services they provide
• what you want them to do
• the commercial agreement you have with them

From 1 January 2021 they will need to be established in Great Britain or Northern Ireland.

FREIGHT FORWARDERS

Freight forwarders move goods around the world for importers.

A freight forwarder will arrange clearing your goods through customs. They will have software to communicate with HMRC’s systems. You can find out how to use a freight forwarder on the British International Freight Association and Institute of Export websites.

CUSTOMS AGENT OR BROKER 

Customs agents and brokers help your goods clear through customs. You can hire a customs agent or broker to act as a direct representative or a indirect representative. For more information see here.

Typically they will:

• Check the classification and valuation of your goods, and making sure you use the right commodity codes
• Liaise with government agencies and customs authorities on your behalf
• Advise on any necessary licenses for import of restricted or hazardous goods
• Prepare and submit documents which have to be filed to clear customs processes
• Help arrange correct payment of import duties and VAT as necessary

Further Information can also be found at UK Import Services Ltd

FAST PARCEL OPERATORS

Fast parcel operators transport documents, parcels and freight across the world in a specific time frame. They can deal with customs for you, as part of their delivery. See here

HMRC list of customs agents and fast parcel operators can be found at: Gov.uk List of Customs agents and fast parcel operators

If you would like any more information on Importing goods from the EU to Great Britain after the transition period then please contact us using our details below: 

(E) enquiries@advaloremgroup.uk or (T) 01908 219100 (W) advaloremgroup.uk