The main points for Importers’ are:
From 1st January 2021 to 31st December 2021 HMRC introduced a simplified import customs clearance system – Customs Freight Simplified Procedures/Entry In Declarants Records (CFSP – EIDR)
Under CFSP-EIDR imports have 175 days from date of import to present a full import entry (C88), but imports must keep records of each shipment as it arrives. This system is available to all importers and they don’t need to apply for it.
From 1st January 2022, the CFSP/EIDR procedure will continue to apply, but full import declarations (C88) need to be completed by the 4th day after month end.
Border controls for animal and plat products which require health certificates (EHC) and Sanitary and Phyto Sanitary Certificates (SPS) are relaxed until 30th September 2021, except for live animals and high-risk products.
From 1st January 2022, SPS goods will require health certificates (EHC) and pre-notification, with SPS checks take place. Goods needs to enter via a Border Control Post (BIC) and full import customs clearance formalities will apply (C88).
GB Safety & Security Declarations are not required for imports to the UK until 1st January 2022.
The main points for Exporters’ are:
Full Export declarations must be done from 1st January 2021.
Safety & Security declarations must be done from 1st January 2021
Full Import declarations in the EU or Transits Documents issued from 1st January 2021
We can help you
Telephone advice & consultancy available - we can help you understand how to continue Trading with Europe using the new Customs formalities.
Keep up to date
Have You Got a GB EORI Number
- Make sure you have your Economic Operator Registration and Identification (EORI) number. If you don’t have an GB EORI number (Economic Operator Registration and Identification) number you should apply for one now! You need the GB EORI number to Customs clear your goods when you import or export after 1st January 2021.
It will only take a few days and is free. Apply at: www.gov.uk/eori
Do You Know Your HS Commodity Code
You need to establish the HS Commodity Codes for your goods. You will need these codes to Customs clear your goods and to apply the correct amount of DUTY.
Check your Commodity code at: www.gov.uk/trade-tariff
Do You Know Your INCOTERMS
- You need to establish your Incoterms (International Commercial Terms), which define the responsibilities of sellers and buyers for the delivery of goods under sales contracts. The terms are published by the International Chamber of Commerce (ICC).
Check your INCO terms at: https://iccwbo.org/resources-for-business/incoterms-rules/incoterms- rules-2010/
and at ICC Store at: https://library.iccwbo.org/clp/clp-incoterms.htm
Do You Have The Right Documentation
You need to be ready to provide the following commercial documentation and information for each shipment.
Commercial Invoice incl. Sales Value and Currency for the Goods - Incoterms
County of Origin of the Cargo – this may be different to the country the goods are consigned from.
Commodity Code and Tariff Number
Health or Phyto Certs
Postponed VAT Accounting (PVA)
Please note importers can adopt Postponed VAT Accounting from 1st January 2021.
If you opt to use this scheme, there will no longer be the need to pay Import VAT at the time of import and then claim it back from HMRC. Instead, you can declare your Import VAT on your next VAT return with a ‘reverse charge’ offset. You don’t need to apply to HMRC for PVA, you only need to inform your import customs clearance broker.
If in doubt or have any questions please talk to RJJ, we will assist you and clarify what you need to do.
RJJ is AEO (Authorised Economic Operator) accredited by HMRC and therefore experienced and approved as a “Trusted Trader” by HMRC.
For more information please contact a member of the RJJ team:
Phone: +44 (0)1394 673466 Email: [email protected]