Post-Brexit Support UK
Our consultants support you to prepare and guide your company through and beyond the complexities of post-Brexit. This includes advice on the opportunities and challenges of Brexit and monitoring potential impact on your business.
The United Kingdom left the European Union on 31st December 2020. After a turbulent transition year in which businesses had to get used to the new rules on import and export formalities, VAT & origin – we know the last thing you need is more hassle.
In 2022 we helped you prepare for the phenomenon known as the real Brexit, during which the postponed customs declaration for import flows to the United Kingdom come to an end and full customs declarations and checks were carried out.
Frequently Asked Questions (FAQs)
What do I need to consider when exporting to the United Kingdom?
- An export declaration can no longer be postponed
- You must arrange a pre-notification
- You should consider new border controls carefully
- You should expand your knowledge/resources to maintain awareness of changing customs processes.
You do not have to do this alone. We can support you in knowledge, tailored advice, and setting up appropriate processes.
Is pre-notification for animals, products of animal origin, high risk foodstuffs, plant products and agricultural products needed when exporting to/importing into the UK?
Any products mentioned above require a declaration to the Animal and Plant Health Agency (APHA). The declaration declared on the Import of Products, Animals, Food and Feed System (IPAFFS) to get a IPAFFS certificate reference number. This reference number will need to be declared on the import declaration.
We have the expertise to make IPAFFS declarations on your behalf. If you require us to make a IPAFFS declaration on your behalf, please contact our Customer Services department for a quotation.
New controls and requirements delayed to 2023
Following the government announcement on 28 April 2022, we want to share some further information on what this might mean for your businesses.
New controls and requirements due to be introduced from 1 July 2022 will no longer go ahead as part of a new approach.
The proposed controls, which would have required Export Health Certificates (EHCs) for the majority of products of animal origin (POAO) imports and physical examinations of Sanitary and Phytosanitary (SPS) goods from the EU, will be reviewed to produce a Target Operating Model in autumn 2023. This new model will aim to lay out a new regime of controls for implementation by the end of 2023.
This means businesses no longer need to acquire a certified EHC from the 1 July 2022 and can continue to import animal product consignments from the EU until further notice.
These delays do not impact any arrangements already in place, i.e. products under safeguard measures.
What are critical points of attention for EU exporters importing into the United Kingdom?
The critical points for EU suppliers to note are as follows:
- Check animal products are still legal to import.
- Prepare all documentation in advance and forward it to the United Kingdom immediately for pre-clearance.
- Ensure that all documentation accompanies road vehicles.
How can I claim Preferential Origin when exporting UK goods into the EU?
When exporting goods from the UK to the EU you must include your Economic Operator Registration and Identification (EORI) number in any statement you issue to your EU customer, regardless of the value.
For shipments exceeding GBP 5700 (depending on the exchange rate) or EUR 6000, exporters in the United Kingdom can use the Registered Exporter (REX) Statement on their invoices to importers in the European Union. Since January 1st, 2021, this will be the only way to claim preferential origin on imports from the United Kingdom. The UK exporters van use their EORI number in the statement, so EU importers can apply for preferential origin.
How can I claim Preferential Origin when importing EU goods into the UK?
For shipments exceeding GBP 5700 (depending on the exchange rate) or EUR 6000, exporters in the European Union can use the Registered Exporter (REX) Statement on their invoices to importers in the United Kingdom. As of January 1st, 2022, this will be the only way to claim preferential origin on imports from the European Union. Importers need to ask their EU suppliers to register in the REX portal.
What happens if there is no REX number on my invoice?
When there is no statement of origin on the invoice it is not possible to apply preferential rates. For shipments with a value below EUR 6000, a statement of origin can be put on the invoice without a REX number.
What is the temporary storage model?
As of January 1st, 2022, import declarations can be submitted to British Customs in two ways: the temporary storage model and the pre-lodgement model.
Under the temporary storage model, goods entering the UK may be stored at a temporary storage facility at the border for up to 90 days. The goods can then only be transported to their final destination in the United Kingdom after being declared to British Customs.
What is the pre-lodgement model?
As of January 1st, 2022, import declarations can be submitted to British Customs in two ways: the temporary storage model and the pre-lodgement model.
In the pre-lodgement model, parties submit their customs declarations before the truck drives onto the ferry with the goods. The transport company then links these declarations to the trucks and trailers in the Goods Vehicle Movement System (GVMS) and creates a Goods Movement Reference (GMR). The GMR is needed to board the ferry. The goods can usually enter the United Kingdom without delay using the pre-lodgement model.
What is GVMS?
GVMS is a new system launched by British Customs. GVMS stands for Goods Vehicle Movement Service.
The Goods Vehicle Movement Service (GVMS) is an inventory system designed to speed up clearances of vehicles arriving from the EU by allowing pre-lodgement of the manifest.
Who needs to register shipments in GVMS?
Transport companies transporting goods from the European Union to the United Kingdom need to register the shipment in the GVMS system, to be allowed into the United Kingdom.
Customs Support, unfortunately, can’t assist you with registering your shipment. Please coordinate this with your transport company.
What is needed to register a shipment in GVMS?
The transport company needs to have copies of all documentation from the EU exporter, the export declaration, and the pre-declaration. These are uploaded to GVMS to create a single Goods Movement Record (GMR) for every vehicle crossing to/from the U.K. Because copies of the documents must accompany the vehicle, you need to prepare these in advance.
What is needed to register a shipment in GVMS?
On the European side, Customs Support can’t help you with registering shipments in GVMS. The transport company needs to do this. We can help you with any export documentation you may need. The same goes for our colleagues of Customs Support in the United Kingdom. They can help you with any import documentation you may need or documents your transport company may need to do the pre-declaration in GVMS.
Can I still use the process for delayed import declarations after January 1st, 2022?
No. Until now, companies importing goods into the United Kingdom have been able to do so without import declarations. The import declarations could be created after the fact and submitted within six months of the actual import of the goods. This arrangement will end on January 1st, 2022, and declarations will need to be done at the border.
What is the Border Operating Model, and when will it come into effect?
The Border Operating Model describes the phased approach the United Kingdom has taken towards border controls. On 1 January and 1 March 2022, the entire BOM with all the described border formalities and procedures will come into effect. All goods imported into the United Kingdom will have to meet all requirements.
From 1 January 2022, customs declarations in the UK can no longer be postponed.
