Importing and exporting goods to the EU after Brexit: what you need to know

From January, all goods exiting the UK to go to the EU will require export declarations and exit Safety and Security declarations and many controlled goods will need to have additional licenses or go through additional procedures.

The EU will have full import controls for goods arriving from the UK, from customs declarations to checks and inspections for controlled goods

You will have up to six months to submit any relevant customs declarations to HMRC. Standard goods are items that are not controlled. You can check whether your goods are controlled or not on the government’s website – list of controlled goods.

What Impact could the changes to exporting rules have on business?

The imposition of EU tariffs will mean that some businesses will face challenges in offering competitive pricing to their EU customers. The additional customs checks at the EU border have the potential to cause delays at ports if processes fail or are not followed correctly by transporters.

Please find below a check list of information you will need to help you to prepare 

• You will need an EORI number that starts with GB to export goods from 1 January 2021.
• Check what export licences or certificates you need
• Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods
• Check the rules for exporting alcohol, tobacco and certain oils
• Check if you can zero rate your goods for VAT - From 1 January 2021, you can charge customers VAT at 0% (known as 'zero rate') on most goods you export to the EU.
• Check if the EU business you're exporting to is ready - The EU business importing your goods will also need to prepare for 1 January 2021.
• you'll need to make customs declarations when exporting goods to the EU. These rules currently apply to exporting goods to the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.

The below guidance represents the information currently available from the government Website.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/927051/How_to_export_goods_from_GB_into_the_EU_from_January_2021.pdf

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/910155/How_to_import_goods_from_the_EU_into_GB_from_January_2021.pdf 

Complete Accounting Services will update this page as new information is released.