On 14th July, the European Commission published a Guidance Note “Withdrawal of the United Kingdom and EU Rules in the field of Customs, including preferential origin”.
This document (35 pages) is here.
The Guidance Note summary advice to Stakeholders –
– consider whether they need to obtain an EORI number from an EU Member State;
– consult their competent customs authority for further advice on their individual situation; and
– adapt input and supply chains to take account that UK input will be non-originating for the purposes of tariff preferences with third countries.
Some points (this is not a full list, please read the document) –
(1) From 1st Jan 2021, UK EORI numbers will cease to be valid in the EU and will be invalidated in the relevant IT system EOS/EORI, including those UK EORI numbers linked to the ongoing operations covered by the Withdrawal Agreement.
Customs authorities of EU Member States should accept requests before 1st Jan 2021 and assign to them EORI numbers with the 1st Jan 2021 or thereafter as the “start day of EORI number”, according to the requests of the persons concerned.
(2) Authorisations granted by UK customs authorities are not valid in the EU from 1st Jan 2021. From 1st Jan 2021, the UK customs authorities are not an EU competent customs authority.
The UK is a Contracting Party to the Convention on a Common Transit Procedure (CTC), so from 1st Jan 2021 authorisations granted by the UK for transit simplifications are not valid in the EU Customs Decisions system, but need to be treated in the UK’s national system as a Contracting Party to the CTC. Where then the UK communicates to the Member States which of those authorisations continue to be valid within the framework of the CTC, the Member States are to accept those authorisations as valid.
(3) Authorisations granted to economic operators with UK EORI numbers are not valid in the EU from 1st Jan 2021, unless the economic operator has an establishment in the EU, has the possibility to obtain an EU EORI and to apply for an amendment of the authorisation to include the new EU EORI instead of the UK EORI number. Where an authorisation cannot be amended by replacing the UK EORI by an EU EORI, the economic operator should apply for a new authorisation with his new EU EORI.
(4) UK content (material or processing operations) is “non-originating” under EU preferential trade arrangements for the determination of the preferential origin of goods incorporating that content.
Note the specific different arrangements that apply in Northern Ireland from 1st Jan 2021.