British companies that would like to import goods from the European Union should take into account some customs regulations. Here you can find some of the most important things which can apply when importing from the UK:
- Customs entries will have to be made after 1/1/2021 but they can be made after the after the goods have been imported (a Deferred Declaration), assuming that either you or your customs agent (such as MOL Logistics) is authorised to make Simplified Declarations (SD) before 1/1/2021.
- Customs agents or importers that are unauthorised to make a Simplified Declaration (SD), need to submit a full customs entry at the time of importation.
- If the declaration is to be deferred, basic customs and import VAT reporting information must be recorded at the time of the importation in the import’s records. These must be available to be inspected by HMRC at their request.
- Authorisations for any customs relief must be in place at the time of importation.
- Duty is to be paid when a customs entry is made.
- A duty deferment account must be in place when goods are imported even if duty is not due.
What is required for a deferred entry?
- GB EORI Number
- Import licences (if required)
- Authorisation if make simplified declarations
- Update records with actual and time of importation
- Have information required to make the entry at the time of importation
- Make the entry before the 1st July
- Pay duty using a deferment account
Next to this, the following information is required:
- Commodity code
- Consignor and consignee
- Documents and licences for import
- Type amount and packaging of your goods
- Mode of transport at the border
- Onward journey details
What are controlled goods?
Controlled goods are regulated through a system of licensing and include for example:
- Excise goods
- Anti-personnel mines
- Controlled Drugs
- Drug precursor
- Endangered species – CITES
- Firearms (including Air rifles)
- Fish and fish products
- Nuclear materials
- Offensive weapons
- Ozone depleting substances
- Pyrotechnic articles – including fireworks
- Realistic imitation firearms
- Rough diamonds
- Torture equipment
- Toxic chemicals