We know that customs aren’t always straightforward and it can be even more difficult to get your processes in order when you are asking more complex questions. Here at CustomsLink, we are always looking for ways to help make your customs formalities simple!
Will my company be required to pay excise duty on any excisable goods that I am importing from Great Britain to an EU member state?
If any goods that are deemed excisable are imported into the EU from GB, they will be subject to excise duties when in the EU. The rates of duty on these goods will be set by the country the goods are imported to or where they will be consumed if they are moved from the location they are imported to under an excise duty suspension. Any excise goods that are moved from GB into the EU are now treated as an import. There are various options for the business that is importing the goods, with regards to how they will pay for them. The business may choose to pay the excise duty immediately, store them within a tax warehouse or use EMCS (Excise Movement and Control System) for the movement of these goods to the intended destination within the EU. As UK economic operators are no longer at liberty to utilise the EMCS system when within the EU, a registered consignor will be required to complete this intended method of payment.
Should I expect to see tariff quotas on goods traded between the EU and UK?
The rules of origin (within the Trade and Cooperation Agreement) mean that there are zero tariffs and zero quotas on trade for goods that originate within the EU or the UK. If goods do not originate within the EU or the UK then they will, most-likely, be subject to tariffs.
How do I obtain an EORI number for trade with GB?
It is vital that you have EORI number if you are conducting trade between the EU and GB. EORI numbers are distributed by national authorities. If your company isn’t established within the EU then you should get your EORI number from the EU member state where you intend to first perform customs formalities. Certain customs processes will require for you to be established within the EU, if this circumstance is applicable to you then you will be required to appoint a representative to organise your customs formalities on behalf of your business.
Which geonomenclature codes should I use when importing or exporting to and from Great Britain (GB) and Northern Ireland, respectively?
Geonomenclature codes are used to register and identify traders, they are also required for customs declarations and can also be used as proof of the customs status of goods. The geonomenclature code that must be used for Great Britain is GB. The geonomeclature code that must be used for Northern Ireland is XI.
What formalities do I need to fulfil to import agri-food products from GB into an EU Member State?
Health certificates need to be provided with all agri-food product consignments. They will be required to comply with sanitary and phytosanitary controls at border inspection.
Does my company have to pay VAT on goods that I am importing / exporting from Northern Ireland?
The Northern Ireland Protocol has meant that both Northern Ireland and the Republic of Ireland are treated as EU member states with regards to customs processes in order to maintain the Good Friday Agreement. This means that any rules that are applicable to trade between GB and the EU will also apply to NI and the ROI as EU member states. It is important that this is declared in the VIES (VAT Information Exchange System) listing.
It is imperative that the prefix of XI is utilised by traders in Northern Ireland when they are moving goods across to EU member states. Northern Irish traders should use the new XI prefix to move goods to EU Member States. Goods that are entering or leaving NI from or to a non-EU member state (this includes the rest of the United Kingdom) will be made to comply with EU VAT rules. EU VAT exemptions will apply for any exported goods from Northern Ireland to the UK providing that the supplier of those goods can prove they have left NI and the EU.
Keep a close eye on our blog for more answers to common customs questions! At CustomsLink we are dedicated to ensuring that you are able to trade as seamlessly as possible!
