Brexit Business Support
As well as COVID we are blessed with the impending end of transition and new regulations, which came into play on 1st January 2021.
Please see below links to pages giving advice, support and information. If there are questions that cannot be answered below contact us and we will try to find the answers.
UK Government – https://www.gov.uk/transition
CBI UK Transition Hub – https://www.cbi.org.uk/uk-transition-hub
Traders Support Service (free of charge to UK companies) – https://www.tradersupportservice.co.uk/tss
TRADING UNDER WTO RULES – https://www.gov.uk/guidance/trading-under-wto-rules
To view the BEIS Master Transition for UK companies click here
Preferential Rates of Duty : From 1 January, if a business’s goods originate in the EU or UK, they may be able to claim a preferential rate of duty when imported into the respective countries and released to free circulation. This means they’ll be free of Customs Duty.
New guidance has been published on GOV.UK to advise businesses about claiming preferential rates of duty between the UK and EU from 1 January 2021. The guidance can be accessed here.
The guidance provides information about:
- rules of origin – To claim preferential rates of duty, goods must originate in the EU or UK (as the exporting country) as set out in Chapter 2 of the Trade and Cooperation Agreement ‘rules of origin’ and the ‘Product Specific Rules of Origin’ contained in Annex ORIG-2.
- proof of origin – To benefit from preferential tariffs when importing into the UK from the EU (or importing into the EU from the UK), the importer will be required to declare they hold proof that the goods comply with the rules of origin.
- statement on origin – The text for a statement on origin is in Annex ORIG-4 of the Trade and Cooperation Agreement. The statement on origin must be provided on an invoice, or any other commercial document (excluding a bill of lading), describing the originating product in sufficient detail to enable its identification.
- importers knowledge – ‘Importers knowledge’ allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products.
- suppliers’ declarations – Until 31 December 2021, if a business are claiming preference on the basis of the importer’s knowledge or making out a statement on origin, they do not need to hold a supplier’s declaration at the time they are claiming preference for goods imported from or to the EU. Find out more about suppliers declarations.
Further information on Rules of Origin
Detailed guidance on the agreement can be found here: https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu-from-1-january-2021
General guidance on importing and exporting under preference can be found here:
Guidance on getting prepared to export from the UK can be found here:
Guidance on getting prepared to import from the EU can be found here:
Find out what tariffs you will be trading under
DIT has launched a new tariff look-up tool to enable traders to easily find the future tariffs that will apply from 1 January 2021.
Visit GOV.UK to find out what tariffs you will be trading under from January 2021.
Find a commodity code
Visit GOV.UK to find your 10-digit commodity code to classify your goods and look up duty rates, reliefs and quotas.
Trade agreements from January 2021
In under two years the UK has agreed trade deals with 58 countries that account for £198bn of UK bilateral trade.
To check if the UK has negotiated a trade agreement with the country you trade with and what this means for you, visit GOV.UK.
Trade agreements that won’t be in effect by 1 January 2021
There are some trade agreements we have signed that we do not expect to be fully in effect from 1 January 2021. Visit GOV.UK to read the latest guidance and find out what arrangements are in place.
With some negotiations more time is needed before a mutually beneficial trade agreement can be reached. Where this is the case, the UK Government has put in place the UK Global Tariff for imports, trade with other World Trade Organisation (WTO) members will take place on WTO terms, and trade with eligible developing countries will take place under the UK’s Generalised Scheme of Preferences (GSP).
Open General Export Licence
From January 2021, traders will need an export licence issued by the UK to export dual-use items from Great Britain to the EU or Channel Islands.
You can register now for an Open General Export Licence through SPIRE, the online export licensing system.
Customs between GB (not including NI) to EU27 – General:
We have now left the EU. To continue trading with EU:
Your firm will need an XI EORI number (a unique ID code used to track and register customs information within the EU) to continue moving those goods between GB and NI.
Duty rates into the UK:
Duty rates into the EU:
https://madb.europa.eu/madb/euTariffs.htm (NB The UK will not be listed until 1st January. In the meantime, use another country which has no FTA deal with the EU. Examples would be the USA, Australia or Somalia)
Importing from EU27:
https://www.gov.uk/guidance/get-your-eu-business-ready-from-1-january-2021 (for EU businesses only)
Exporting from GB to EU27:
EU EORI documents and links:
VAT Charging and Reclaim:
CE Marking for the EU27:
Customs Clearance/Freight Operators:
Legal & IP:
Free Trade Agreements with non EU countries:
Using personal data/GDPR:
Northern Ireland Protocol:
Moving excise goods as freight under the NI protocol – https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021
Changes to unregistered designs:
Hiring non-UK resident staff after Brexit:
Visiting the EU:
Cross Border Business Structure:
Using personal data/GDPR:
Links list updated on 16th November 2020