Brexit affected trade, this is a fact. In previous posts, we have already mentioned the impact that Brexit can have on the British economy and the measures that the government of Boris Johnson has taken to combat its effects.
In this post, we explain to you from the hand of Alejandra Sola, coordinator of the Customs Regulations and International Trade Department Taric SAU – Wisetech Global Group, the news in customs legislation for imports and exports from Spain to the United Kingdom.
Brexit and Trade
Since January 2021 the application of the EU-United Kingdom ATT begins since the UK leaves the European Union and becomes a third country.
3 areas are those that present the most important changes in the new commercial relationship between the EU and the United Kingdom:
- Customs formalities
Presentation of import/export DUAs
- Border inspections
Controls and certificates
- VAT and Intrastat
Intra-community import / export operations
Brexit in customs formalities
Brexit affected trade and also the customs formalities.
- EX / ENS summary statements
o Declaration of security data
- Use of EORI number
EORIà a number, unique throughout the European Union, assigned by the customs authority in a Member State to economic agents (companies), or person
Use of UK EORI is not valid in the EUà request in an EM
If you are going to operate in the UK to request EORI in the UK
All entities with NIF can request/consult an EORI
- Presentation of goods to customs
o Goods that are imported or exported must be subject to customs control
- Presentation of the DUA
o Necessary to move goods between the EU and UK
o It allows applying customs regime, reduced tariffs, trade policy measures, taxes
- Customs representative
o It is necessary to hire a customs representative who presents the DUA and knows the necessary procedures before customs
o The company can act on its own behalf auto dispatch
- Customs documentation
o Required to complete the DUA
o Commercial (invoice), inspection certificate, proof of origin
- Constitution of guarantees
o Necessary to operate with imports and exports
o Mandatory guarantee control system
- Special treatment for movements in progress
o Applicable at the time of application of the agreement
o To maintain the EU goods status
- Treatment of returned merchandise
o Goods from the 27 MS in the UK that return to the EU from 01/01/2021 if they can justify that they are from the EU
o Transported to the UK before 01/01/2021 and back in the same state
Import of goods into the EU from the UK
It is advisable to present a pre-import declaration, especially in ferry traffic el shipping companies require that this pre-declaration be had before loading in the UK for logistical reasons
Export of goods to the UK
It is important to present the export declaration when the goods are already in the Authorized place for export goods (LAME).
Special case: Northern Ireland
Stay tuned to our blog to learn more about the international business world!