The UK formally left the EU on 31st January 2020. With the end of the transition period on 31st December 2020, customs formalities became compulsory. Regardless of what the EU-UK Trade and Cooperation Agreement outlines, customs formalities are required for all goods crossing the borders between the UK and the EU.
Customs clearance becomes a seamless experience for companies
To avoid any unnecessary delays, disruptions at the border or hampered deliveries, your easy Brexit solution helps companies cut through the complexity of the customs clearance process.
By automating export and import customs procedures at an early stage, we ease the pain of data collection. That way, your customs data is ready for clearance at the EU and UK border, whilst your shipments are already en route.
Simple and straightforward, so you can focus on your business.
In addition, there is the flexibility to meet any other data collection demand, which might become necessary at the end of the transition period, like the safety and security regulations for every shipment to and from the UK.
Do you want to get prepared for customs clearance?
UK and EU customs easements post-Brexit
Even with the EU-UK Trade and Cooperation Agreement in place, all movements of goods between both blocks are subject to customs procedures.
To simplify customs formalities the UK government has introduced a “staged approach” for imports into the UK until 30th June 2021. UK importers have the opportunity to enter non-controlled goods under the so-called Customs Freight Simplified Procedure (CFSP), which offsets the need for a full frontier declaration. In addition, traders are able to utilize the postponed VAT mechanism, whereby import VAT only has to be accounted for, but not paid at the time of the entry into the UK.
If goods comply with the Rules of Origin (RoO), zero tariffs and quotas are applicable on both UK and EU entries. The importer is obliged to prove the preferential origin with a “Statement on origin” provided by the exporter, alternatively with records fulfilling the criteria defined by “Importers knowledge”.
We manage your shipments both ways. Here is what we need to submit your exports and imports declarations:
Letter of Empowerment (UK) & Power of Attorney Letter (EU)
To authorise Kuehne+Nagel to act as your direct representative in the completion of customs declarations (only needs to be completed once)
EORI numbers of exporter and importer
The Economic Operators Registration and Identification (EORI) number is a prerequisite for customs clearance of goods in the UK and the EU.
If the shipper creates the export declaration independently, provide the Movement Reference Number (MRN) of the Export Accompanied Document (EAD) – to be inserted in the transport order – and handover the export accompanying document to Kuehne+Nagel.
Stating terms & conditions, value, quantity and description of goods. Customs duties and valued added tax are calculated based on the value of goods and currency.
Customs tariff number (HS Code) of the goods
Harmonised classification code of the goods.
Description of goods
Concise description of the goods in local language, including gross/net weight and number/type of packaging.
Value of goods
Value of goods and currency to calculate the customs duties and import tax.
Agreed delivery terms with your business partners, as they define next to the organisation of transportation, who is responsible for organizing customs clearance and associated costs.
UK import procedure: Full declaration or Customs Freight Simplified Procedure (CFSP)
Inform which UK import procedure will be used based on the UK Border Operating Model (BOM). The option needs to be confirmed and initiated prior to the EU export. If Kuehne+Nagel is not commissioned to prepare the full import declaration, provide the Entry Number (ENO) in the transport order.
Goods complying with preferential origin based on the trade agreements between the UK and the EU, CH and NO
For EU trade: a "Statement on origin" is necessary without any value restrictions indicating the GB EORI number of the exporter. For CH and NO trades: preferential text must be stated on the commercial invoice or a EUR1 movement certificate must be issued.