DATA

 

Data protection – if you are gdpr compliant your are almost OK

Make sure you are able to get data from EU

Check your providers if they are EU based eg Ireland

 

IMPORT EXPORT

 

Customs declarations

 

HMRC APPROACH TO NO DEAL

 

Day one easements

• Transitional simplified procedures
• Intermediatetd liability
• Guarantee relaxations
• Entry summary declarations for imports

 

DAY ONE RO-RO LOCATIONS

 

Declerations to be prelogded

 

EORI

 

An EORI number – which stands for an Economic Operator Registration and Identification Number – is a unique ID code used to track and register customs information in the EU.

 

An EORI number is not the same as a VAT number. However, if you’re VAT registered, they are linked. When you apply for an EORI number as a VAT registered business HMRC will link all your imports to your VAT number.

 

Exit summary declaration

If an export declaration or a transit declaration containing safety and security data has not been submitted for goods exiting the EU, an electronic exit summary declaration (IE615) is to be submitted to Customs for the goods.

 

The responsibility for submitting an exit summary declaration lies with the transport company, which has drafted the transport agreement and which transports the goods out of the Union.

 

Safety and security data must be submitted for goods exiting the EU prior to their departure from the Union.

 

The declaration is submitted when goods physically exit the EU territory by road and by rail.

The declaration is submitted for goods exiting by air or sea when the goods are loaded on board a craft, which transports them outside the EU.

An exit summary declaration is required at a place of exit in Finland when goods are sent from Norway via Finland to a non-EU territory, for example Russia.

 

https://tulli.fi/en/businesses/arrival-and-exit/exit-summary-declaration

 

Export Control System

The Export Control System (ECS) is the EU system for the control of indirect exports, such as export consignments declared for export at a location in one member state that then exit the EU via another member state.

https://www.gov.uk/guidance/export-control-system-ecs-supporting-guidance

 

UK to remain in Common Transit Convention after Brexit

Continued membership of the convention will ensure simplified cross-border trade for UK businesses exporting their goods.

https://www.gov.uk/government/news/uk-to-remain-in-common-transit-convention-after-brexit

 

Customs Special Procedures for the Union Customs Code

https://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-customs-code/notice-3001-special-procedures-for-the-union-customs-code

 

Paying VAT on imports, acquisitions and purchases from abroad

If you import, acquire or buy goods or services from abroad you may have to pay VAT or account for it under the reverse charge procedure.

 

https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad

 

KEY ACTIONS

 

TRANSITIONAL SIMPLIFIED PROCEDURES – TSP

HMRC has today set out an extension of Transitional Simplified Procedures (TSP) which includes:

• an extension of the date when the first supplementary customs declarations must be submitted, and any import duties must be paid, to 4 October 2019, with subsequent declarations submitted monthly.
• making TSP available for any port or airport where goods are being brought in from the EU. HMRC will continue to work with stakeholders on TSP implementation, recognising that circumstances will be different from port to port.
• giving importing businesses until 30 September 2019 to provide a guarantee that is required to cover any customs duties that they wish to defer. This will apply for all importers, not just those who have registered for TSP.

The full news article is available here: https://www.gov.uk/government/news/hmrc-outlines-extension-of-transitional-simplified-procedures

Also published is further guidance on making declarations for TSP: https://www.gov.uk/guidance/making-declarations-using-transitional-simplified-procedures

 

https://www.bifa.org/news/articles/2019/mar/transitional-simplified-procedures-tsp

 

TRADE POLICY

 

Trade Barriers

 

Temporary tariff regime for no deal Brexit published

Government has published details of the UK’s temporary tariff regime for no deal, designed to minimise costs to business and consumers while protecting vulnerable industries.

https://www.gov.uk/government/news/temporary-tariff-regime-for-no-deal-brexit-published

 

An update on existing trade agreements if the UK leaves the EU without a deal

An update on existing trade agreements if the UK leaves the EU without a deal.

 

https://www.gov.uk/government/news/trade-agreement-continuity

 

Unilateral free trade simply means that one country reduces its import restrictions without any formal agreement for reciprocation from its trade partners.

 

The Agreement on Government Procurement is a plurilateral agreement under the auspices of the World Trade Organization which regulates the procurement of goods and services by the public authorities of the parties to the agreement, based on the principles of openness, transparency and non-discrimination.

 

The UK’s trade remedies investigations process

Trade remedies help protect UK businesses against unfair trading practices and unforeseen surges in imports. These usually take the form of additional duties on those imports.

The Trade Remedies Investigations Directorate (TRID) will investigate if new anti-dumping or anti-subsidy measures are needed to counteract unfair trading practices. TRID will also investigate if safeguard measures are needed to counteract unforeseen surges in imports which risk damaging UK businesses.

 

https://www.gov.uk/guidance/trade-remedies-investigating-dumped-or-subsidised-goods

 

Commodity code

https://www.trade-tariff.service.gov.uk/sections