How to import goods into the UK after Brexit
Added: (Wed Mar 10 2021)
Pressbox (Press Release) -
Brexit means everything changes if you are moving goods into the UK from the EU. This step-by-step guide explains all the eleven steps that should be taken when importing into Great Britain.
Step-by-step guide on shipping in goods into Great-Britain
This guide applies if you are moving your products into the UK to sell them locally. For example, placing your goods in a UK consignment and selling under call-off stock, or if you import them directly from another third country. Francesca Cerqua, Knowledge Manager at Marosa VAT (www.marosavat.com), recommends following these steps to make sure your imports are compliant with the new rules:
1. Check if a VAT registration is needed. EU rules and simplifications no longer apply, so you may need to get a UK VAT number for foreigners.
2. Apply for a UK EORI number if you don’t have one yet. This is mandatory, but you can quickly apply electronically. HMRC will send it in a few days.
3. Understand and agree on incoterms with the supplier to know who is responsible for each customs obligation.
4. Decide if an agent is needed for completing customs documents. These documents are complex so you will most likely need help completing them.
5. Check the commodity codes of the goods, as customs duties change depending on them. Look for an online TARIC database on HMRC's website and find your product in the right category.
6. Evaluate if benefits from existing customs simplifications are possible. There are several customs simplifications in the UK that will reduce the administrative work or cash flow impact, or both. Check and apply for these with sufficient time in advance.
7. Check if a license is needed and make sure the labels used are compliant with UK rules. Selling some products like knives or medicine requires a license in the UK. You may also need to review your labels as EU standard rules no longer apply in the UK.
8. Decide on applying for simplified import declarations to avoid delays and potential costs.
9. Check that you made an export in your country of dispatch according to the EU export requirements. We are assuming you are moving your own products into the UK, so you need to ensure that you do both, export in the country of dispatch and import in the UK.
10. Complete a customs declaration with an approved software. This would be done by your agent if you use one.
11. Calculate and pay the tax based on the commodity codes of the goods.
Exceptions to the guide
The step-by-step guide only applies to imports made into Great Britain, not to goods coming into Northern Ireland. Another exception are services from suppliers outside of the UK, for which the former place of supply and reverse charge rules continue to apply in 2021.
Imports between 1 January 2021 and 30 June 2021
During the first six months of 2021, it is not necessary to submit full customs declarations to bring in goods into the UK if it concerns standard goods. For certain products, the requirements increase in April 2021 and a pre-declaration will be necessary. Intrastat declarations are still required and companies can still use import VAT accounting in their VAT return.