On 14 July, the EU updated and reissued it’s 1 Jan 2021 Readiness Notice on Customs (dated 22 Nov 2019) and combined the content with the updated and replaced Readiness Notices on Preferential Rules of Origin (dated 4 June 2018) and Customs and Indirect Taxation (dated 30 Jan 2018), here.
The day before, on 13 July, the UK published its Border Operating Model, here. I Blog posted about it at the time.
The Institute for Government in the UK has published a handy explainer – here.
GB to EU trade – From 1 Jan 2021
(1) Full customs declarations (UK export declarations and EU import declarations) will be required.
(2) If applicable, tariffs and import VAT will be payable at the time of import, unless traders are eligible to defer payments.
(3) UK exit summary Safety and Security declaration (or combined fiscal and safety and security declaration) and EU entry summary Safety and Security declaration will be needed.
(4) Checks according to international conventions (e.g. CITES) will take place.
(5) Full SPS checks will be imposed, including a requirement for UK Export Health Certificates.
(6) Additional requirements will apply to the export of other controlled goods, in line with EU and member state rules.
(7) Excise goods will be subject to the rules applied by the importing EU member state.
EU to GB trade –
From 1 Jan 2021
(1) Full customs declarations will be required for controlled goods (e.g. excise goods like tobacco and alcohol).
(2) For standard goods (most goods), simplified customs requirements will be in place from January. Traders will have to keep sufficient records of their imports, but will be able to defer full customs declarations until 1 July 2021 (although they may submit customs declarations before if they wish).
(3) If applicable, tariffs will be payable, but it will be possible to defer payment until customs declarations are made (no later than July 2021). If applicable, import VAT will be payable, although many traders will be able to defer payment.
(4) An EU exit summary Safety and Security declaration will be needed.
(5) Checks according to international conventions (e.g. CITES) will take place.
(6) Imports of high-risk live animal and plants (and animal and plant products) must be pre-notified to the UK authorities via IPAFFS, have correct health documentation and may be subject to checks. Physical checks will be carried out at the point of destination or other approved premises.
(7) Import licenses and other requirements will apply to the import of some high-risk goods.
(8) Businesses importing excise goods will need to pay GB excise duties using the CHIEF or CDS systems (although excise duties are already payable on excisable imports from the EU).
From April 2021
Imports of all products of animal origin, regulated plants and plant products will require pre-notification to the UK authorities via IPAFFS and must have correct health documentation. Necessary physical checks will take place at the point of destination or other approved premises.
From July 2021
(1) Full customs declarations will need to be made at the time of import for all goods. Some traders may be eligible for simplified declaration procedures.
(2) Any applicable tariffs will be payable on import, although many traders are eligible to defer payments.
(3) A UK entry summary Safety and Security declaration will be needed.
(4) Products subject to SPS checks will need to transit through a designated Border Control Post equipped to handle the goods in question and be subject to checks. Goods will subject to an increased rate of physical checks.