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

EU – https://ec.europa.eu/info/european-union-and-united-kingdom-forging-new-partnership/future-partnership/getting-ready-end-transition-period_en

https://ec.europa.eu/trade/policy/countries-and-regions/development/generalised-scheme-of-preferences/index_en.htm

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:

https://www.gov.uk/guidance/import-and-export-goods-using-preference-agreements

Guidance on getting prepared to export from the UK can be found here:

https://www.gov.uk/prepare-to-export-from-great-britain-from-january-2021

Guidance on getting prepared to import from the EU can be found here:

https://www.gov.uk/prepare-to-import-to-great-britain-from-january-2021

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.

Read the guidance for exporting controlled goods from 1 January 2021

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.

https://www.gov.uk/government/publications/the-border-operating-model

https://ec.europa.eu/taxation_customs/uk_withdrawal_en

https://ec.europa.eu/taxation_customs/customs_en

https://ec.europa.eu/taxation_customs/national-customs-websites_en

https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf

https://www.gov.uk/guidance/trader-support-service

https://ec.europa.eu/info/sites/info/files/guidance-customs-procedures.pdf

https://www.gov.uk/government/publications/uk-trade-tariff-community-and-common-transit-outwards/uk-trade-tariff-community-and-common-transit-outwards

Customs Brokerage:

https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf

https://www.gov.uk/guidance/grants-for-businesses-that-complete-customs-declarations

https://www.gov.uk/guidance/list-of-customs-agents-and-fast-parcel-operators

 Duty rates into the UK:

https://www.gov.uk/trade-tariff

https://www.gov.uk/check-tariffs-1-january-2021

 Duty rates into the EU:

https://madb.europa.eu/madb/

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/prepare-to-import-to-great-britain-from-january-2021

www.gov.uk/hmrc/delay-import-declarations

www.gov.uk/import-goods-outside-eu

https://www.gov.uk/guidance/using-simplified-declarations-for-imports

https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes

https://www.gov.uk/guidance/get-your-eu-business-ready-from-1-january-2021 (for EU businesses only)

Exporting from GB to EU27:

https://www.gov.uk/prepare-to-export-from-great-britain-from-january-2021

https://www.gov.uk/guidance/check-if-you-can-use-transit-to-move-goods-to-the-eu-and-common-transit-countries

https://www.gov.uk/guidance/placing-manufactured-goods-on-the-eu-market-from-1-january-2021

 UK EORI:

https://www.gov.uk/eori

 EU EORI documents and links:

https://ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/economic-operators-registration-identification-number-eori_en

https://ec.europa.eu/taxation_customs/national-customs-websites_en

Eire: https://www.revenue.ie/en/online-services/services/common/register-for-an-eori-number.aspx

France (in French): https://www.douane.gouv.fr/sites/default/files/uploads/files/Brexit/guide-douane-brexit-entreprises-janvier-2020.pdf

Germany: https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Duties-and-taxes/EORI-number/eori-number_node.html

VAT Charging and Reclaim:        

https://www.gov.uk/guidance/claim-vat-refunds-from-eu-countries-from-1-january-2021

https://ec.europa.eu/taxation_customs/business/vat/eu-country-specific-information-vat_en

https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

https://community.hmrc.gov.uk/forums/customerforums/vat

Tax:

https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm#shortcut-3

 UKCA Marking:

https://www.gov.uk/guidance/using-the-ukca-mark-from-1-january-2021

CE Marking for the EU27:

https://www.gov.uk/guidance/ce-marking

https://www.gov.uk/guidance/ce-marking#products-that-need-ce-marking

HSE ISSUES:

https://www.gov.uk/guidance/how-to-comply-with-reach-chemical-regulations

HSE guidance on chemicals and equipment and machinery post Transition

 Customs Clearance/Freight Operators:

DHL        https://send.dhlparcel.co.uk/resources/brexit-guide

Fedex   https://www.fedex.com/en-gb/about/brexit.html

https://www.fedex.com/content/dam/fedex/eu-europe/brexit/checklist/FedEx_Brexit_Checklist_2021_EN_GB.pdf

UPS        https://solutions.ups.com/gb-brexit.html

Legal & IP:

https://www.foxwilliams.com/search/brexit/

Free Trade Agreements with non EU countries:

https://www.gov.uk/guidance/uk-trade-agreements-with-non-eu-countries

https://www.gov.uk/transition-check/questions

http://www.gov.uk/eori http://www.gov.uk/government/publications/how-to-import-and-export-goods-between-great-britain-and-the-eu-from-1-january-2021

Using personal data/GDPR: 

https://www.gov.uk/guidance/using-personal-data-after-brexit

Northern Ireland Protocol: 

http://www.gov.uk/guidance/trader-support-service

https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021

https://www.gov.uk/government/publications/moving-goods-under-the-northern-ireland-protocol

https://www.gov.uk/government/publications/the-border-operating-model

Which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK?

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:

https://www.gov.uk/guidance/changes-to-unregistered-designs-after-the-transition-period

Hiring non-UK resident staff after Brexit: 

https://www.gov.uk/government/publications/uk-points-based-immigration-system-employer-information/the-uks-points-based-immigration-system-an-introduction-for-employers

http://www.gov.uk/hiringfromtheeu

Visiting the EU:

The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

GB Passengers – https://www.gov.uk/guidance/bringing-goods-into-great-britain-from-outside-the-uk-from-1-january-2021

https://www.gov.uk/visit-europe-1-january-2021

Cross Border Business Structure:

https://www.gov.uk/guidance/structuring-your-business-from-1-january-2021

 Using personal data/GDPR: 

https://www.gov.uk/guidance/using-personal-data-after-brexit

https://ico.org.uk/for-organisations/data-protection-at-the-end-of-the-transition-period/

Other FTAs

https://www.gov.uk/government/collections/the-uks-trade-agreements#existing-uk-trade-agreements-with-non-eu-countries

Links list updated on 16th November 2020