Oakland International - Article


Oakland International - Article

Route 3: GB To IT

Robert Hardy

Robert Hardy

Founder and CEO EORI

Welcome to the third in the series of route guides. Today we are looking at GB to IT. This example assumes shipment from say Dover to Calais or via Eurotunnel. We have selected IT (Italy) but in reality the guide below is equally valid for ES, AT, DE and so on…the point being that the ultimate member state of destination is NOT the initial member state of entry to EU. For example, shipping to Calais FR but moving to Milan (IT). The biggest difference is that the pre-lodged import entry in FR is not an option (goods are not destined for FR!).

ROUTE 3: GB to IT (shipping from GB to FR and on to IT)

1. GB exporter zero rates VAT as the goods are leaving the UK customs territory

2. GB exporter creates commercial invoice and packing list

3. GB exporter organises export health certification (EHC, Phyto, catch certificate as required) if goods are subject to SPS controls

4. GB exporter arranges EAD export declaration

5. EAD auto generates an EXS exit safety and security declaration

6. TAD (transit accompanying document) to be raised (can be consolidated if hub-to-hub groupage)

7. TAD effectively closes the initial EAD (cannot have two processes at same time)

8. TAD has EXS layer built in

9. TAD needs to be consigned to a customs location (authorised consignee or approved place)

10. TAD can be authenticated at loading point (or en route) if authorised consignor or approved place. If not, TAD needs to be taken to customs office of departure to be authenticated (this should be avoided and authorised consignor or approved place should be your first choice)

11. Hard copy of authenticated TAD needs to go with the driver/goods

12. MRN generated by TAD/EXS needs to be lodged on GVMS (Goods Vehicle Movement Service)

13. GVMS generates GMR (Goods Movement Reference)

14. GMR is given to driver (he/she will need this at the UK border along with the hard copy TAD)

15. Complete SMART Freight portal to confirm ‘border ready’ to receive a KAP (Kent Access Permit). You cannot enter Kent without one and may be fined if you do (circa £300)

16. If you arrive in FR without a valid transit document you might be sent back to GB!

17. FR ENS entry safety & security declaration required 2 hours before goods arrive in Calais

18. IT importer creates TRACES NT record (if SPS goods)

19. IT importer (or agent) books the BCP at Calais/Coquelle (Boulogne for fish). BCP is the Border Control Post for arrival of SPS goods (this worries us as the IT importer might not be thinking about Calais BCP in the process)

20. IT importer arranges IT import entry

21. Goods are taken to the TAD destination place (this might be prior to ultimate delivery unless ultimate delivery is authorised consignee or equivalent)

22. IT importer pays IT import duty either directly to IT customs or to agent if agent deferment account used

23. IT importer accounts for IT VAT either payable at point of clearance or through VAT accounting (if available)

24. ALL of the above applicable from 1st January 2021

You will see that some of the above are shown in BOLD. The reason for this (and we will keep this theme each week) is that these are the processes we can take care of on your behalf.

Each of these guides assumes incoterms other than ex works or DDP.

It should be noted: wherever we mention BCP (Border Control Post) the rule is that the BCP should be advised 24 hours prior to arrival. If this does not change then the BCP booking process needs to be earlier in the chain.

Coming next week….. ROUTE 4: ROI to GB

Robert Hardy, Commercial Director, Oakland International/Oakland Invicta

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