Brexit
WHAT IS CHANGING?
| GOODS IMPORTED FROM | GOODS BEING EXPORTED TO | ||
|---|---|---|---|
| GB (England, Scotland & Wales) | Northern Ireland | Rep. Of Ireland | |
| GB (England, Scotland & Wales | Full Customs Declaration on Export from UK and on Import to NI - This includes ENS, S&S, GVMS & SPS Later in 2021 | Full Customs Declaration on Export from UK and on Import to ROI - This includes ENS, S&S, PBN & GVMS | |
| Northern Ireland | Short GMD Required | Nothing has changed | |
| Republic of Ireland | Full Customs Declaration on Export from ROI and on Import to UK - This includes ENS, S&S, PBN & GVMS | Nothing has changed | |
Appoint a Customs Agent
• You will require an intermediary between your company and the tax authorities
• Your agent will handle all customs documentation and advise on taxes and duties
• We can act as your agent, giving you an end-to-end service.
Get commodity codes and invoices for all goods that you move
• Commodity codes are also known as Harmonisation codes
• Each consignment could have multiple codes. They are very specific
• A customs clearance requires a commercial invoice, weights and Incoterms
• A commercial invoice must show a realistic value for customs purposes
Get an EORI number
• EORI stands for Economic Operators Registration and Identification
• Businesses must use the EORI as an identification number in all customs documents
• UK companies apply at gov.uk/eori. Irish companies apply at revenue.ie
• ‘GB’ numbers start with a GB prefix, NI numbers start with a prefix XI, Irish start with ‘IE’
A commercial invoice is required to complete a customs declaration. The invoice contains information that the tax authorities require in order to determine what taxes may be applicable, and who is responsible for paying them. A commercial invoice must contain the following:
- Exporter – Name, VAT no, EORI, address
- Importer – Name, VAT no, EORI, address
- Invoice Date
- Invoice Number
- Goods Description
- Commodity Codes
- Quantity
- Price
- Currency
- Weight
- Incoterms
Incoterms are the selling terms that the buyer and seller of goods both agree to during international transactions. These rules are accepted by governments and legal authorities around the world.
Understanding Incoterms is a vital part of International Trade because they clearly state which tasks, costs and risks are associated with the buyer and the seller.
These do not directly affect us as your transport provider, however it must appear on your commercial invoice, as it will determine who is responsible to taxes and duties should
the need arise. Incoterms are a mandatory field in any customs declaration.
GVMSGoods Vehicle Movement System (UK system)
GMRGoods Movement Reference
S&SSafety and Security
MRNMovement Reference Number
PBNPre booking Notification (Irish system)
TSSTrader Support Service
EORIEconomic Operators Registration and Identification
XI EORI EORI number issued by TSS for movement of NI goods
AEOAuthorised Economic Operator
SFDSimplified Frontier Declaration
CFSPCustoms Freight Simplified Procedure