Importing goods from outside the EU

Although the Brexit issue is not yet decided it may be salutary for businesses to consider the changes they will need to face if we depart with a no-deal Brexit. We have touched on these issues in past articles posted on this blog, but today we have reproduced the present regulations you will need to consider if you import from outside the EU – with a no-deal Brexit these, or similar processes, will need to be applied to imports from the EU.

Within the EU most goods:

  • are in free circulation,
  • can be imported with minimal customs control,
  • have no import duty or VAT to pay.

Imports from outside the EU are treated differently. You:

  • must make an import declaration to customs,
  • generally, have to pay import duty and import VAT (plus VAT on import duty).

Authorised Economic Operator (AEO)

If you’re already involved in international trade and have an Economic Operator Registration and Identification Number (EORI), you can register with HMRC as an Authorised Economic Operator (AEO).

The scheme isn’t compulsory, but companies that meet the requirements can take advantage of simplified customs procedures for the security and safety of their imported goods in transit.

Import declarations

You have to send a declaration to HMRC when you import goods into the UK from outside the EU. This is usually done using the Single Administrative Document (SAD), also known as form C88.

SADs can be submitted either electronically using the Customs Handling of Import and Export Freight (CHIEF) system, or manually (although manual submissions may take longer to process).

You need to include the:

  • customs classification
  • commodity code
  • import value of your goods
  • customs procedure code explaining what is being done with the goods, for example import to free circulation.

We could continue sketching these regulations in more detail. Sufficient to say that if you presently import, or indeed export, goods from or to the EU you should research the changes you will need to make to ensure your supply chains are maintained after March 2019.

We will be keeping a close eye on negotiations and will report again as and when the news breaks.

In the meantime, if you have concerns about possible disruptions to your supply chains post Brexit, please call for more information.

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