The UK formally left the EU on 31st January 2020. With the end of the transition period on 31st December 2020, customs formalities became compulsory. Regardless of what the EU-UK Trade and Cooperation Agreement outlines, customs formalities are required for all goods crossing the borders between the EU and the UK.
Make customs clearance a seamless experience for you
To avoid any unnecessary delays, disruptions at the border or hampered deliveries, your easy Brexit solution helps you cut through the complexity of the customs clearance process.
By automating export and import customs procedures at an early stage, we ease the pain of data collection. That way, your customs data is ready for clearance at the EU and UK border, whilst your shipments are already en route.
Simple and straightforward, so you can focus on your business.
How does it work? Your easy Brexit solution digitally transfers export data from the shipper and collects import data from the consignee with an import validation process. As a result, export and import declarations are automated in compliance with both EU and UK requirements. It also takes care of additional demands, such as the safety and security messages that are required for every shipment.
Do you want to keep your goods moving smoothly?
EU and UK customs easements post-Brexit
Even with the EU-UK Trade and Cooperation Agreement in place, all movements of goods between both blocks are subject to customs procedures.
To simplify customs formalities the UK government has introduced a "staged approach" for imports into the UK. Based on this, UK importers have the opportunity to enter non-controlled goods under the so-called Customs Freight Simplified Procedure (CFSP), which offsets the need for a full frontier declaration until 31st December 2021.
What are the upcoming changes?
From 1st January 2022
- UK import customs declarations required for all goods and deferred clearances no longer possible
- Customs checks on UK imports from the EU
- Goods Vehicle Movement Service (GVMS) mandatory for imports into the UK
- Pre-notification for products of animal origin (POAO) and documentary checks on the UK IPAFFS system
From 1st July 2022
- Safety and Security declarations (ENS) required for all UK imports
- Export Health Certificate required for POAO
- Pre-notification for Sanitary and Phytosanitary products on the UK IPAFFS system
- Physical checks at the Border Control Posts for animals and POAO, plus plants and plant products
In addition, traders can continue to utilise the postponed VAT mechanism, whereby import VAT only has to be accounted for, but not paid at the time of the entry into the UK.
If goods qualify for the Rules of Origin (RoO), zero duty tariffs may be applicable on both EU and UK entries. The importer is obliged to prove the preferential origin with a "Statement on origin" provided by the exporter, alternatively with records fulfilling the criteria defined by "Importers knowledge".
We manage your shipments both ways. Here is what we to submit your exports and imports declarations:
Importer Authorisation
Your authorisation allowing Kuehne+Nagel to submit shipment data to UK HMRC for a 12-month-period. Without this 12-month-authorisation, we must obtain authorisation for each individual shipment, which might lead to possible delays.
Power of Attorney Letter (EU) & Letter of Empowerment (UK)
To authorise Kuehne+Nagel to act as your direct representative in the completion of customs declarations (only needs to be completed once).
EORI numbers of recipient and sender
The Economic Operators Registration and Identification (EORI) number is a prerequisite for customs clearance of goods in the European Union and the UK.
Export declaration
If the shipper creates the export declaration independently, provide the Movement Reference Number (MRN) of the Export Accompanied Document (EAD) — to be inserted in the transport order — and handover the export accompanying document to Kuehne+Nagel.
Commercial invoice
Stating terms & conditions, value, quantity and description of goods. Customs duties and value added tax are calculated based on the value of goods and currency.
Customs tariff number (HS code) of the goods
Harmonised classification code of the goods.
Description of goods
Concise description of the goods in local language, including gross/net weight and number/type of packaging.
Value of goods
Value of goods and currency to calculate the customs duties and import tax.
UK import procedure: Full declaration or Customs Freight Simplified Procedure (CFSP)
Full UK import declarations will be required from 1st January 2022. For this procedure, the UK Entry Number (ENO) must be available prior to the EU departure. An exception is granted when the UK importer has its own CFSP authorization.*
* Based on the UK government’s Border Operating Model (BOM)
Incoterms
Agreed delivery terms with your business partners, as they define next to the organisation of transportation, who is responsible for organising customs clearance and associated costs.
Goods complying with preferential origin based on Trade and Cooperation Agreement between the EU and the UK
Up to a value of EUR 6,000: preferential statement on the commercial invoice is accepted. As of EUR 6,000: exporters need to apply for registered exporter status (REX).
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