BREXIT IMPORT & EXPORT GUIDES
We have completely revamped our import and export planning documents. They now include exports from Ireland as well as from UK. The whole process and procedure is mapped out including transit and port operations. We have also included access to further information such as WTO schedules, training videos and process flow charts. We have also mapped out what the data flows need to be to prevent unnecessary delays. Both guides can be download here: https://www.mybrexit.uk/downloads
VAT RATES
We talk of duty all of the time but one must also consider VAT. The current process of EU reverse charge and INTRASTAT declarations will no longer exist. Instead exports will be zero rated and imports will be positive rated. With this in mind it is worth knowing what the VAT rate is in the destination country as it may be payable BEFORE the goods are released at import. For UK the Government have confirmed that we will return to VAT Postponed Accounting, meaning that VAT does not have to be physically paid at importation but merely accounted for. For a list of VAT rates across Europe go to : https://www.mybrexit.uk/downloads and select the appropriate download button.
DO I NEED A UK VAT NUMBER?
There are many cases where an EU producer will need to become the UK importer, particularly if the goods are moved on a consignment stock basis. In many cases the goods have not yet been sold at the point of importation. Not sure if you need UK VAT registration? Watch this explainer video: https://www.mybrexit.uk/eu-producer-supplying-uk-retailer We hope to create a series of these explainer videos as they seem the most effective way of getting the message out there.
SAFETY & SECURITY DECLARATIONS
We cover these in detail in our IMPORT & EXPORT step-by-step guides but we want to highlight this process further as it has the potential to create delays. Let’s take an example: Goods from Germany en-route to UK. We have the information and have pre-lodged a simplified import entry. There should be no delay. However, if the Entry Summary Declaration (ENS) is not also lodged the vehicle will probably be delayed. The ENS declaration is the responsibility of the carrier. Not many will be prepared for this additional burden. Indeed, not many even know that it is a requirement as yet. You might want to ‘own’ the problem so that you arrange the ENS declaration for your haulier. We can present these declarations and since we will have the data for the import entry it would be sensible to use that data to also create the ENS declaration. It is more of a challenge with groupage trailers. Specific detail can be found at: https://www.mybrexit.uk/downloads Select the button entitled Safety & Security Declarations.
STOCK-PILING
We are often asked about stock-piling. There should be little delay on imports but there may be significant delays on exports. This will have a knock-on effect as trucking availability becomes squeezed in the second and subsequent weeks. Hauliers are encouraged to seek alternative export routes in order to avoid the predicted delays at Dover. Calais and Dover have said that they are ready but the issue is the sheer volume and it may be advisable to water that down in the initial NO DEAL period. We have two recommendations for you: (a) increase your chilled stock-holding by two weeks wherever possible and (b) on the import leg use a dedicated vehicle if possible as it can take just one consignment to delay the truck.
IRISH BACKSTOP
Pretty much all of the talk at the moment is about the backstop. Nobody seems able to agree how to avoid a hard border on the island of Ireland even though all parties have said that they will not construct one. We have drawn up an alternative solution and have discussed this with producers, shippers and logistics operators north and south of the ‘border’. The response has been positive in ALL cases. This has pricked the ears of senior Government Ministers and we have been called to Westminster this week to discuss our proposals in more detail. Our plan is for juxtaposed borders, see explainer video here: https://www.mybrexit.uk/irish-backstop
As ever, please excuse any typing errors in this content. We are more worried about the message than the presentation. Further updates will follow to include:-
1. Brexit policy statements
2. Customer FAQ’s: we’ve taken the most regular questions and drawn up our responses
3. How do I do a CFSP return?
Robert Hardy, Commercial Director, Oakland International