How will the Brexit affect business with and transport to and from the UK?
That depends on the negotiations taking place. In all possible scenarios, the UK will be a 'third country' for the European Union (EU) as of 1 January 2021 and you will have to deal with customs formalities. This means, among other things, that border controls will take place and you will have to prepare customs documents for the transport to/from the UK.
If the European Union and the United Kingdom fail to reach an agreement ('no-deal'), the World Trade Organisation rules will apply from 1 January 2021.
Would you like to be informed in 30 minutes about all the formalities surrounding Brexit and doing business with the United Kingdom? Including the most important customs and origin documents?
What should you consider in the event of a no-deal Brexit?
If the UK leaves the EU in a no-deal scenario, you must declare the goods for import into the UK in addition to the export declaration. The UK has indicated to apply the no-deal rate in this scenario. This means that most products are free of import duties and will be taxed with a 0% rate. You may
can already see a list of a number of provisional import rights. You can find it via this link from the UK government.
By means of the commodity code (the so-called HS code) you can see which tariff is applicable. If your commodity code is not in this overview, the import duty rate is 0%. To make sure that you use the correct commodity code, you can use the UK Trade Tariff Tool. As there is no possibility to file an import declaration upon arrival of the goods in the United Kingdom, you must file an import declaration before the goods leave the EU. The carriers or hauliers with whom your goods are going to the UK also need a proof of declaration. Without this proof, they will not be granted access to the tunnel or ferry. And that can cause considerable delays.
Whatever the final situation may be, our in-house customs specialists will be happy to advise you. We will also be happy to prepare the necessary documents for you. Do you want to know more about customs and document preparation?
In short: doing business outside the European Union
Free movement of goods within the European Union has been in place since 1992. From the Netherlands you can transport goods to other EU countries without customs checks at the border. When you export goods to a non-EU country, things are different. The shipment is then a so-called customs shipment. This means that you have to file a customs declaration and attach customs documents to the shipment, and import duties have to be paid on the products. Depending on the destination country and the type of goods, you may also have to deal with additional licences, excise duties or inspections.
Pre-carriage: incoterms and VAT
When importing goods into a non-EU country, import duties and taxes often have to be paid. The amount of these taxes often depends on agreements between the EU and the country in question. The European Commission collects all applicable import tariffs and other import taxes in the Market Access Database.
In order to remain competitive with domestic suppliers or with an origin where less import duties are paid, you may decide to compensate for this by a discount on the selling price. However, it is very important for (cross-border) transactions to include an Incoterm20 on your invoice that reflects how you want to divide the costs and risks between buyer and seller. The use of EXW and DDP is not recommended in this context; FCA and DAP are suitable.
With export shipments, you will have to deal with tax both in the Netherlands and in the country of destination. In the country of destination, VAT must also be paid on the goods. This differs per country and more information can be found on the website of the tax authorities.
Export declaration
Which goods are entering or leaving the European Union: very important information for customs! Whenever so-called Union goods (goods in free circulation within the EU) leave the EU, you need to file an electronic export declaration. Only when Customs has accepted this export declaration and released the goods for transport, the shipment may be exported. You need specific knowledge to file an export declaration. You can purchase or develop customs declaration software to guide you in this process. You can also choose to outsource the export declaration, for example to MOL Logistics.
Formatting documents
To ensure smooth transport to non-EU countries, you must attach the correct documents to the shipment. Of course, you can choose to leave the layout of the documents to your logistics service provider. You can also authorize MOL Logistics for this.
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