You need to have the correct procedures in place to deal with Customs and Tariffs issues. They are critical areas since Great Britain (but not N Ireland) has now left the EU Customs Union.
But it is also important to remember that Customs and Tariffs are not the major obstacle to international trade. Instead, it is the growing range of non- tariff obstacles such as: rules of origin, sanitary and phytosanitary rules, technical norms and standards, and consumer protection.
These documents summarise the EU 27 position:
- EU-UK Trade and Cooperation Agreement: A new relationship, with big changes
- Customs, incl. preferential origin rules
We detail below the main areas of potential impact on businesses who export from the UK and/or import into the UK, as well as for individuals who travel outside the UK.
The Border with the EU – Importing and Exporting Goods (a 159 page guide, published at the end of December 2020)
In December, the UK government published guidance on what taxes and tariffs might apply to EU businesses trading with the UK from 1 January 2021, and guidance on what EU businesses need to do to import from the UK from 1 January 2021, as well as guidance on what EU businesses need to do to export to the UK from 1 January 2021, and on what EU citizens need to do if they are working in the UK from 1 January 2021.
Sector specific guidance from the UK government is available here:
In November 2020 it published guidance confirming new requirements for businesses wanting to place manufactured goods in the GB market from January 2020.
It also published guidance to Trading under WTO rules.
In September 2020 the UK government published guidance on Placing manufactured goods on the EU market after the end of the Transition Period.
In July 2020, the UK government published a 206 page paper, setting out the its “new Border Operating Model” from 1 January 2021. It details key issues for anyone who imports/exports. This was then updated in October 2020 with an Updated Border Operating Model. It also updated its Guide to the Border Operating Model.
The UK government has published this advice for businesses in terms of “Actions you can take now that do not depend on negotiations.”
The EU have published this detailed Customs guide for businesses.
HMRC has also published this explainer on EORI numbers.
HMG has issued letters on ‘no deal’ Brexit advice for businesses only trading with the EU, which can be found here.
HMRC Partnership Pack’ on preparing for a No Deal Brexit
This was first issued in October 2018 and was continuously updated until January. It can still be found by clicking here. New guidance on Customs, VAT and Excise UK transition legislation from 1 January 2021 can be found by clicking here.
This note sets out how UK customs duty charges will be calculated and arrangements for relief and repayment.
The government has begun publishing detailed advice for trade between Great Britain (England, Scotland and Wales) and N Ireland, as required under the EU Withdrawal Agreement.
Read more on our Northern Ireland Brexit Customs and Tariffs page
Trading with the EU under the Trade & Cooperation Agreement
The UK has become a ‘3rd country’ in terms of its trading status with the EU27. This means that:
- The current Customs & Excise rules applying to non-EU/EEA territories will also apply between the UK and EU
- Customs declarations and safety/security declarations will be required for the movement of goods
- Current UK import rules can be found here
- EU Customs & Excise rules will apply on all movements between the EU and the UK as for non-EU trading partners
- Current guidance for exporting into the EU as a non-EU country, or country with no FTA, can be found here
- The Excise Movement Control System (EMCS) will no longer be used to control suspended movements between the EU and the UK. (EMCS would continue to be used to control the movement of duty suspended excise goods within the UK, including movements to and from UK ports, airports and the Channel tunnel.)
More information on how ECMS operates can be found here
The UK has applied to re-join the Common Transit Convention (CTC) whereby charges (including duty) will only be payable in the destination country.
More information can be found here
- Details of UK duty suspensions from 1 January 2021 are given here
The UK’s temporary duty tariff suspensions and quotas regime allows the duty-free importation into the UK of certain goods used in domestic production.