What immediate actions does your company need to take?
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Free movement of goods
If your UK business is importing on its own name into the EU, you will need to be VAT registered in the EU. It is recommended you do this in the country of clearance. EU businesses, importing in their own name, into the UK will also need to be VAT registered in the UK.
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Classify your goods
Ensure you have the correct commodity code for your product so the right duty can be paid on same. Your commodity code, duty and VAT rates can be checked at: www.gov.uk/trade-tariff
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Check the rules of origin
Correct classification of your goods may establish if they qualify under any free trade agreement (FTA). WTO technical information is available at: https://bit.ly/2H22rSh
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Register for your EORI number in the UK and EU
An Economic Operator’s Registration and Identification (EORI) number will be required to continue trading between the UK and the EU in the event of a customs border. This can be obtained at: www.gov.uk/eori
Please note that it is vital that an EORI exists in both the country of Export and the country of Import.
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Know the customs values for your goods
This must be done in line with the WTO valuation agreement. Further information may be obtained from:
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Engage a customs agent
Fill out the registration form at the end of the brochure and a member of our team will be in contact.
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Health Certificate & Phytosanitary Certs
If your goods contain product of animal origin it may require a Health Certificate. Your importer will need these to complete relevant entries 24hrs prior to arrival at port. Due to the limited number of vets available, your company should be considering this already.
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Tariffs
Imports from the EU to the UK (excluding NI) will be subject to tariffs for 01 January 2021. A proactive business should be evaluating the impact of same. These are available by entering your commodity code at:
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Consider duty deferment
Consider whether you can, and would benefit from, using any available customs simplifications or facilitations.
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Ensure you have the required permits & Licences
Check your product will be subject to any controls under prohibited or dual-use goods controls. Please note that it may take up to 6 weeks to obtain a Permit or Licence so we suggest that you contact the relevant department as soon as possible to avoid delays.
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Review any Incoterms
As the rules help you clarify who is responsible for the delivery costs of goods, a vigilant company will look to review these to foresee and address any potential disputes.
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Pallets
All pallets must be ISPM 15 standard and stamped as such or they may be rejected.
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Appoint a Customs Agent
The Agent will be responsible for submitting both your Customs Declarations, from 01 January 2021, and your Pre-Boarding Notification (PBN), from 02 November 2020. For UK businesses exporting to the EU this can either be an EU-based subsidiary if they are part of the transaction or an EU-based customs broker.
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Prepare for delays
If you have any contractual obligations to ensure delivery within a set time frame, to avoid penalty, then you need to discuss this with your customers to manage expectations during a predicted period of disruption.