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The Independent Automotive Aftermarket Federation

Brexit Transition: Sources of help and guidance

Date: Tuesday 23 February 2021

Below can be found a list of sources of information which may be of interest to businesses who import and/or export goods to and from the UK.  This list is not exhaustive and new information will be added as it becomes available.

Importing and Exporting

Step-by-Step guides to importing and exporting goods between Great Britain and the EU: There are new rules for importing and exporting goods between Great Britain and countries in the EU. Whether you’re completing customs declarations yourself or have an intermediary to do it for you, these guides will take you through each step and set out your options.  

Claiming preferential rates of duty between the UK and EU: Guidance on claiming preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration has been updated. Guidance now includes a clarification to the statement of origin section and the need to identify goods that are originating and non-originating. For more information, click here.

Tariffs and Rules of Origin: To export tariff-free into the EU, traders must check their goods meet the Rules of Origin requirements set out in the UK-EU Trade and Cooperation Agreement and have the right documentation. If your goods do not meet the Rules of Origin, they may face a tariff upon export to the EU. Typically automotive parts fall between 2-4%. Rules of Origin will apply even if tariffs are zero and suppliers will be required to declare RoO when exporting. Suppliers should be aware that the HC code can change if any processing work is carried out once the products are in the UK, but this is extremely complex and will need individual assessment.

UK trade agreements with non-EU countries: The list of trade agreements the UK has concluded that are in effect, and the progress of discussions with other countries, has been updated. The list now shows Albania as ‘signed but not in effect’, and updates to the St. Kitts and Nevis entry, as they have now ratified the CARIFORUM agreement and to reflect the fully ratified UK-Egypt and UK-Singapore agreements. For more information, click here.

New documents about the Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the European Union: Three new supporting documents have been made available:

To view these documents, click here.


Moving Goods

The Goods Vehicle Movement Service: The Goods Vehicle Movement Service is for traders, hauliers and carriers who use a UK Port.

Border and Protocol Delivery group video series: The Border and Protocol Delivery Group have produced a video series on border readiness at the end of the transition period on the following:

Update on Inland Border Facilities (IBF) guidance: Following feedback from industry, HMRC have thoroughly reviewed all guidance pages related to Inland Border Facilities, including: making it clear what documentation is required at sites; which sites are available across the country; as well as encouragement to utilise alternative sites to Waterbrook. In addition, HMRC have included information on site specific guidance on the functions available at each site. Further information can be found here.

New restrictions on food and drink that you can take in your personal baggage into the EU: Drivers travelling to the EU should be aware of additional restrictions to personal imports. If you are carrying prohibited items in your luggage, vehicle or person, you need to use, consume, or dispose of them at or before the border. More information can be found here.

Moving goods under transit: The latest edition of the Community, Common Transit and Transport International Routiers (TIR) Newsletter is now available. The newsletter focusses on helping traders avoid some problems they may be experiencing when moving goods under transit. To view this, and previous editions of the newsletter, click here.

HMRC newsletter to help traders avoid some problems they may encounter when moving goods under transit: The most recent HMRC newsletter, has been updated with information on ‘French ports with the ‘smart border’ system’. For more information, and to view recent editions of the newsletter, click here.

Value Added Tax EU Exit Transitional Provisions: Guidance about the VAT treatment of transactions of movements of goods, which span the end of the transition period, has been updated with information about goods in a warehousing regime. For more information, click here.

Groupage consignments: The Department for Environment, Food & Rural Affairs (DEFRA) has been working with their Northern Irish counterparts at the Department of Agriculture, Environment and Rural Affairs (DAERA) alongside hauliers, to establish a new Groupage model which will aid the movements of these loads into Northern Ireland. Following successful trials with industry (involving taking goods from GB to NI), two Groupage models have been agreed: consolidation hubs model and linear model. To view groupage guidance for traders and hauliers, click here.

List of customs agents and fast parcel operators: The list of agents and operators who can help submit customs declarations has been updated. For more information, click here.

Things to consider when you appoint a customs intermediary: A new resource has been produced covering things that you need to consider when appointing a customs intermediary. To view this, and other useful resources, click here.

Moving goods to Ireland: Irish Customs have introduced some additional functionality for those using the Pre-Boarding Notifications service - providing text and email updates for channel routings for loads. For more information, see the ecustoms attachment below.

Trading and moving goods in and out of Northern Ireland by parcel: Guidance has been updated with information about moving goods from Great Britain to Northern Ireland by parcel. This information can be found in the section ‘Moving excise goods’. For more information, click here.

Report goods arriving at a UK port on a commercial vessel: Guidance for the ship’s master or ship’s agent of commercial vessels on reporting goods arriving in at a UK port, has been updated with information about ‘an account of stores held on board’. For more information, click here.

Importing from and re-exporting union goods to the EU: Resources such as trader support packs and flowcharts, have been updated to include a new ‘Importing and re-exporting union goods to the EU – Flowchart'. To download the flowchart, click on the link below.

European Conference of Ministers of Transport (ECMT) international road haulage permits: Guidance on permits to travel to or through ECMT member countries has been updated. Information about applying for short-term permits has been updated, you can now apply for there for the rest of 2021. For more information, click here.

Sending goods to the EU through roll on roll off ports or the Channel Tunnel: Guidance on transporting goods to the EU from the UK via these channels has been updated with a new section on Assumed Departure. For more information, click here.

Starting and ending transit movements in Northern Ireland using common and Union transit: Guidance has been updated with information about what to do from 5 April 2021 when moving goods using transit in Northern Ireland. For more information, click here.

Rules of origin for goods moving between the UK and EU: Guidance has been updated with attachments being amended to show the final date that traders can use the deferred declaration scheme, including submitting supplementary declarations up to 175 days after the goods have been imported. This has been changed from 20 June 2021 to 31 December 2021. For more information, click here.

Delaying declaration for EU goods brought into Great Britain: Guidance has been updated to reflect the following information: The final date that you can use the deferred declaration scheme, including submitting supplementary declarations up to 175 days after the goods have been imported, has been changed from 30 June 2021 to 31 December 2021. The date when you will need to submit safety and security declarations for imports into Great Britain from some countries has also changed, from 1 July 2021 to 1 January 2022. For more information, click here.

Moving goods through the Port of Holyhead: Information about the Holyhead Interim Inland Border Facility Service (used when moving goods with an ATA Carnet, Office of Departure or Office of Destination). For more information, click here.

Declaring reusable packaging for GB imports and exports: Guidance on reusable packaging declarations processes has been updated to include the email address that quarterly addresses need to be sent to. For more information, click here.


Northern Ireland

Applying for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland: Guidance on applying for authorisation for the UK Trader Scheme has been updated to include new information about authorisation requirements. For more information, click here. If you do not have experience in customs or would like to find out more information, you can register with the Trader Support Service to support you with this process.

Declaring goods you bring into Northern Ireland not ‘at risk’ of moving to the EU: Guidance has been updated with information about making a declaration based on expected outcomes. Further information about rules of origin requirements and preferential rates when bringing goods into Northern Ireland has also been added. For more information, click here.

Using CHIEF for declaring goods into or out of Northern Ireland: Guidance to help you find out when you will still be able to use CHIEF for declaring goods into or out of NI has been updated with new information about how to make a declaration for your goods in CHIEF into and out of NI, and how to apply for authorisation to declare goods not ‘at risk’. For more information, click here.


Marketing Goods


HMRC support for businesses that trade with the EU

HMRC will continue to provide support to help businesses adjust to the new rules and help keep their business moving. If businesses need more support, they can:

Trade

Trade with Iceland and Norway: Guidance on how you import from, and export to, Iceland and Norway has been updated. For more information, click here


Information for EU businesses

Importing from the UK and Exporting to the UK: Guidance for EU businesses has been updated with new information on: wood packaging material, importing animals, bringing food into the EU and transporting goods. For more information on importing to the UK click here, and for more information on exporting to the UK, click here.

Taxes and Tariffs: Guidance about taxes and tariffs for EU businesses trading with the UK has been updated with new Information about paying VAT or claiming VAT refunds. For more information, click here.

Working in the UK: Guidance for EU citizens on what they need to do if they are working in the UK has been updated with new business activity information, now including covid entry restrictions. For more information, click here.

Registering and renewing .eu domain names in the UK: Guidance has been updated for what to do if you don’t meet the eligibility criteria to register and renew a .eu domain name. For more information, click here.

Intellectual Property

International EU protected designs: Guidance has been issued with information about changes for businesses and holders of international EU protected designs. For more information, click here.


Emissions Trading

Participating in the UK Emissions Trading Scheme (UK ETS): Guidance explaining who the UK ETS applies to, and what is required of businesses that are covered, has been updated. Information on auctioning has been updated to include information on the Auction Reserve Price, the Cost Containment Mechanism and the Auctioning Regulations. For more information, click here.


Business Support Helpline

There are new rules for businesses doing business with the EU from 1 January, and you need to take action now. To help you, a helpline has been set up. For English businesses, the Business Support Helpline can help you identify the actions you need to take. Similar helplines are available for Scotland, Northern Ireland and Wales.

For more information for:

For more information, including opening hours, click here.


Webinars and Podcasts

To register, and for more information, click here.