Disclaimer : this Blog is not focused on Customs arrangements per se.
UPDATE (19 Feb 2019) : further easements – here.
UPDATE : these do not apply to trade across the international border on the island of Ireland. These are initial plans from the UK side, they are not worked through with the EU (or agreed with the EU). In no deal, EU agreement is not needed, the EU is just supplied with the documentation they need for their processes.
HMRC has a Customs Partnership Pack, it’s in its third edition. Here.
I am hearing about substantial simplifications planned for EU/UK trade. Also for RoRo traffic. Available for undefined time but 12 months’ notice will be given if changes planned. These are not yet published. I will update this post, as necessary.
(1) Customs declarations and pre-notifications still required but various simplifications available to avoid congestion. Traders able to lodge them ahead of goods arriving at the border or into company’s records.
(2) Initial declaration submitted in the company’s own commercial records. Once the goods arrive in the UK a supplementary declaration is lodged.
(3) Transitional arrangements very similar to the two existing customs procedures Customs Freight Simplified Procedures (CFSP) and Entry in Declarants Records (EIDR).
(4) Brokers able to use own CFSP authorizations without being jointly liable for customs duties. Only importer liable to encourage brokers to use own CFSP. Unlike now. This simplification available for all trade, not only EU-UK.
(5) Relaxation of comprehensive guarantee requirement. Simpler version of the guarantee available for all traders without the need to meet the current CCG requirements. Sufficient time given to provide a guarantee.
(6) Only anti-smuggling (Border Force) checks at the border on selected shipments based on risk-analysis. Reminder -this is what currently happens. Even goods from other EU countries currently undergo these checks.
(7) Special simplifications for customs formalities also for traders of controlled goods (requiring a licence or a certificate).
[my thanks to Dr Anna Jerzewska, trade expert, for the above information]