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Brexit: Exporting goods from Great Britain to the EU as a business

Geo-blocking

Does your business purchase goods from a European Union (EU) seller and bring them to Great Britain? Do you send goods you have sold to a buyer in the EU? Do you need to move equipment that you use for your business, without exchanging money, between Great Britain and the EU? If yes to any of these questions, your business will be affected by the new customs and tax rules.

You should note that Great Britain is England, Wales, and Scotland. The Northern Ireland Protocol creates a border in the Irish sea to prevent a hardening of the border between Northern Ireland (UK) and the Republic of Ireland (EU). The Protocol essentially means that Northern Ireland is still following EU single market rules which creates separate rules when moving goods to Northern Ireland than that discussed here.

Exporting goods to the EU from Great Britain:

The main options are exporting goods through standard export procedures or transit. However, if you are moving goods temporarily, temporary admission procedures such as ATA Carnets could be used. It is important to note that additional processes may be required depending on what location of exit you use.

Standard export:

You will need an EORI number and your goods may need an export license/certificate. You should retain evidence of export to apply zero VAT rate. You must register with National Export Systems (NES) to make declarations online with NES, which you need to get training for to complete the declarations. You must also apply for CHIEF badge(s).

You must ensure that the EU importer has done everything that they need to do to ensure the goods pass through EU customs.

You must keep records of your exports to the EU for six years. You may need these records in order to claim any reliefs or refunds.

Transit:

If goods are being moved through multiple territories or you wish to complete your customs formalities away from the border you may use transit.

You will need an EORI number and your goods may need an export license/certificate. You should retain evidence of export to apply zero VAT rate. You must register with National Export Systems (NES) to make declarations online with NES, which you need to get training for to complete the declarations. You must also apply for CHIEF badge(s).

You should consider applying for authorised consignor status to start transit movements from your own premises. If not, you will be instructed where to take your goods to start your transit movement.

You must register for the New Computerised Transit System (NCTS). You must contact a bank or financial institution about arranging a guarantee. HM Revenue and Customs will need to authorise the guarantee.

You must ensure the person taking your goods has either the Transit Accompanying Documents (TAD) or the unique reference number from NCTS, which they will use to get the TAD.

You must keep records of your exports to the EU for six years. You may need these records in order to claim any reliefs or refunds.

As customs processes are complicated it is advised that you use a customs intermediary to help submit customs declarations if you or your employees do not have the skills to do it.

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