Brexit Preparation – Short Form Action Points – Exports from the UK to the EU

Hello, its David here again,

I hope you might find a brief resume of export action points useful.

1. Apply for EORI registration at:

https://www.gov.uk/eori

2. Consider and agree the Incoterms agreed with your clients. Who will be responsible and pay for export documents required by the UK authorities? Who will pay for import declarations into the EU? Who will pay any EU import taxes? Note that your client will need a legal entity registered for VAT in the EU country of destination to be able to reclaim VAT through their quarterly VAT returns.

3. Consider the quality of information on your export invoice. This should include commodity codes from the UK tariff, the country[ies] of origin [with a line split to each commodity and each country] and a statement regarding the applicability or otherwise to UK export licence controls.

4. Who will raise the UK export declaration and the ‘T Form’? The T Form document will probably be needed to guarantee the transit of the goods from the UK origin to the EU. Speak to your transporters and freight forwarders to establish who will complete this form. Ensure they have a T Form guarantee [‘CCG’], appropriate Customs software and trained staff. 

5. The UK export security declaration will be an integral part of the export declaration referred to in point 4 above.

6. Clearance instructions. The exporter is responsible for the accuracy of the export declaration, irrespective of the Incoterms. Your freight forwarder or Customs clearance specialist will require certain declarations and written instructions from you the exporter as to how to enter the goods to HMR&C. You should discuss these requirements with your service provider.

7. There is no clarity yet on who will perform the EU import security declaration or how. As soon as more information is available it will be posted.

David

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