Since an uncontrolled Brexit is possible based on current information, MBS Logistics has put together this checklist to provide you with information and support.
Please note that this is merely based on preliminary information and does not claim to be exhaustive.
If no political solution is found, Great Britain will be considered a third country for customs and tax purposes as of 29/03/2019.
After withdrawing from the EU, Great Britain will adhere to the Community transit procedure. This means that goods must be declared prior to export.
1. Applying for an EORI number
The EORI number (Economic Operators Registration and Identification) serves to uniquely identify all economic operators within the EU and is required for all forms of exchange of information or data (especially for customs declarations) with the customs authorities of the EU. An EORI number is assigned to importers and exporters by the national customs authorities. This identification number is required for customs processing.
2. Classification of goods with customs tariff numbers
Goods are classified using eight-digit customs tariff numbers. The customs tariff number enables the customs authorities to assign your goods and the amount of import duties and taxes on the import. If an incorrect code is provided, there is a risk that products will be assigned to a different product category, which will be subject to a different rate of duty and thus incur higher costs.
3. Export and import: Relevant data for the customs authority
- Name and address of the sender and recipient
- Phone number and e-mail address of the sender and recipient
- Description of goods
- Value of goods
- Customs tariff number
- Country of origin (country in which the goods were manufactured)
- EORI number
· Value added tax identification number (if the recipient is a company, the VAT number of the recipient must be provided due to the reverse charge procedure)
- Incoterms (regulate the terms of payment for the recipient)
- Commercial or pro-forma invoice (a commercial invoice is used for goods with a commercial value. A pro forma invoice is required for goods without a commercial value).
- The following regulations apply for shipments to the UK: one delivery invoice is sufficient for goods worth up to € 1000.00 per shipment (same sender / same recipient / day). For shipments worth € 1001.00 or more, an export declaration is required for each shipment and day.
- Shipments from the UK must be customs cleared upon arrival in the EU. MBS Logistics uses the Eurotunnel or the ferries between the UK and France for border crossing, which means that customs treatment would have to take place in France. The Community transit procedure can also be used for this purpose.
4. Primary materials from Great Britain
If you purchase primary materials from the UK for further handling or processing, you should bear in mind that these primary materials will have to be valued as non-originating materials in your origin calculation in the future. This means that these materials will no longer contribute to the preferential EU origin of the finished product after Brexit. Review your origin calculation with this in mind.
5. Supplier`s declarations
Please note that EU-internal supplier's declarations and long-term supplier's declarations cannot be issued for or by British companies after Brexit, since the supplier's declarations are an EU-internal proof of preference.
6. Third country goods
If third country goods are processed, you should also consider the customs procedure of processing arrangements in order to minimise the tariff burden.
7. Temporary importation of goods
If you take goods to the UK for inspection, trade fairs or as professional equipment, this is currently possible in an informal manner. After Brexit, a customs procedure for temporary importation or an ATA Carnet must be issued.
The transit procedure (T1/T2) will help avoid congestion at the new external border after Brexit, since the UK will remain a member of the NCTS. This could lead to delays in the transmission of the entry or exit summary declaration.
T1/T2 is the name given to a customs document used to transport customs goods from one customs office to another.
The T1/T2 document, also known as a customs transit document, has the purpose of accompanying customs goods during transport so that the quantities remain traceable. If customs clearance does not take place at the first customs office (border customs office, airport, seaport) when the customs goods enter the EU, the T1 document accompanies the import goods until the final customs clearance is performed at the place of receipt.
It is essential that you verify the necessary arrangements with your business partners in the UK as soon as possible.
How does Brexit affect transport?
Due to expected delays in border processing, we anticipate a significant increase in transit times and costs.
MBS does not exclude the possibility of agreeing on new transport prices. Current offers and rates could lose their validity.
What can MBS Logistics do for you?
We will continue to inform you about important changes.
We will gladly advise you on transport issues.
We will gladly provide you with storage space for reserve or interim storage.
We will gladly advise and support you in preparing export documents and import declarations.
Mrs. Evelyn Bodmann and Mr. Jan Kathage are at your disposal for personal questions.
Please find further information at following links:
www.gov.uk/government/publications/partnership-pack-preparing-for-a-no-deal-eu-exit
www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal
www.gov.uk/government/publications/uk-governments-preparations-for-a-no-deal-scenario
www.ec.europa.eu/taxation_customs/business/vat/eu-country-specific-information-vat_en
www.ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/temporary-storage_en
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Contact: |
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England/ Ireland Evelyn Bodmann T: +49 (2203) 9338 230 F: +49 (2203) 9338 9230
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England/ Ireland Jan Kathage T: +49 (2203) 9338 232 F: +49 (2203) 9338 9232
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Your MBS Team