Importing EEC goods into the UK after Brexit – How to make sure you are ready
If you are importing commercial goods into the UK from the EEC, you will be aware that no import customs entries are currently required. Once Brexit starts, if there is no deal, then this will change.
There is a scheme called Transitional Simplified Procedures (TSP) that will make the process so much easier, provided you have applied for it before the first day of Brexit (assuming there is No Deal).
Waiting to see if there will be a deal first?
Well that’s your choice of course, but at present there is no bottle neck queue system to get TSP authorised. Leaving it till the last week before Brexit (with no deal) may be a different story. There is no charge for applying for TSP authorisation, so better to have it and not need it, than need it and not have it.
You can register on:
To register you’ll need your:
- EORI number that starts with GB
- VAT registration number (if you have one)
- business name and UK address
- contact details.
If you’re not VAT-registered or if you have excise or customs duties to pay, you must have a duty deferment account to import goods using this procedure.
To see if you will have to pay duty on your EEC imported goods go to:
https://www.gov.uk/guidance/check-temporary-rates-of-customs-duty-on-imports-after-eu-exit
With a TSP in place, you need only make a record in your own books that your cargo has arrived in the UK, provided they are not controlled goods (see link below).
https://www.gov.uk/guidance/list-of-controlled-goods-for-transitional-simplified-procedures
You will then have till the 4th working day of the following month to make a full customs declaration. Any taxes due must be declared by this date for the previous month’s arrivals. Import VAT will now be postponed from the time of entry to HMRC.
The good news is that your import entry can have separate shipments of the same product and yet be entered as a single declaration for the previous month’s imports. Contact me if you already have TSP authorisation and need an agent, or if you have any questions about Brexit and Customs Clearance.