New rules for trading with Europe

New customs and tax rules for trading with the EU started on 1 January 2021. To continue trading with countries in the EU, there are actions you must take, to make sure that you are compliant and so that you can minimise costs and delays.

Before you move your goods, you will need to:

1. Get ready to make customs declarations, these are now needed for all exports from the UK and if you are importing controlled goods. If you import goods that are not controlled, you may be able to delay making your declarationsfor up to 6 months.

2. Get expert help, we recommend you get a contract in place as soon as you can with a customs intermediary like a freight forwarder or customs broker. This is especially important if you are exporting or importing controlled goods, as you will not be able to delay your declarations.

3. Make sure that you know how to classify your goods, and how you will evidence their origin, your customs intermediary will also be able to help you ensure your goods are classified correctly. If you do not classify your goods correctly or if you do not accurately record the origin of the goods in your customs declaration, you may be charged the wrong amount of tax or duty. If you choose not to hire an intermediary, you will need to do this yourself.

4. Follow safety and security requirements for your goods, you do not need to make an entry summary declarationfor goods you import into Great Britain from the EU between 1 January and 30 June 2021. If you are moving goods outside the UK, you will need to make an exit summary declaration if you have not fulfilled safety and security requirements with a customs export declaration, unless the goods are covered by the limited temporary waiver or are going directly into Northern Ireland from Great Britain. Check if you need to make an entry summary declaration.

If you are preparing to move goods under the Northern Ireland Protocol, register for the free Trader Support Service.

If you need further help, you can:

• attend one of our free HMRC webinars;
• use the transition checkerto understand HMRC processes for importing, exporting or customs relief;
• call the Customs and International Trade Helpline.

If you require any further help or assistance please get in touch with Andy Webb on andy.webb@wardwilliams.co.uk or call us on 01932 830664.