The UK formally left the EU on 31st January 2020. With the end of the transition period on 31st December 2020, customs formalities became compulsory. Regardless of what the EU-UK Trade and Cooperation Agreement outlines, customs formalities are required for all goods crossing the borders between the EU and the UK.
Make customs clearance a seamless experience for you
To avoid any unnecessary delays, disruptions at the border or hampered deliveries, your easy Brexit solution helps you cut through the complexity of the customs clearance process.
By automating export and import customs procedures at an early stage, we ease the pain of data collection. That way, your customs data is ready for clearance at the EU and UK border, whilst your shipments are already en route.
Simple and straightforward, so you can focus on your business.
How does it work? By digitally processing export data from the exporter, collecting import data from the importer, and merging them to create an export and import declaration, you comply with both EU and UK requirements. Your easy Brexit solution also takes care of additional demands, such as the safety and security messages that are required for every shipment.
Do you want to keep your goods moving smoothly?
EU and UK customs easements post-Brexit
Even with the EU-UK Trade and Cooperation Agreement in place, all movements of goods between both blocks are subject to customs procedures.
To simplify customs formalities the UK government has introduced a "staged approach" for imports into the UK until 31st December 2021. UK importers have the opportunity to enter non-controlled goods under the so-called Customs Freight Simplified Procedure (CFSP), which offsets the need for a full frontier declaration. In addition, traders are able to utilize the postponed VAT mechanism, whereby import VAT only has to be accounted for, but not paid at the time of the entry into the UK.
If goods comply with the Rules of Origin (RoO), zero tariffs and quotas are applicable on both EU and UK entries. The importer is obliged to prove the preferential origin with a "Statement on origin" provided by the exporter, alternatively with records fulfilling the criteria defined by "Importers knowledge".
We manage your shipments both ways. Here is what we need to submit your exports and imports declarations:
Power of Attorney Letter (EU) & Letter of Empowerment (UK)
To authorise Kuehne+Nagel to act as your direct representative for completion of customs declarations (only needs to be completed once).
EORI numbers of exporter and importer
The Economic Operators Registration and Identification (EORI) number is a prerequisite for customs clearance of goods in the EU and the UK.
If the shipper creates the export declaration independently,provide the Movement Reference Number (MRN) of the Export Accompanied Document (EAD) – to be inserted in the transport order – and handover the export accompanying document to Kuehne+Nagel.
Stating terms & conditions, value, quantity and description of goods. Customs duties and valued added tax are calculated based on the value of goods and currency.
Customs tariff number (HS Code) of the goods
Harmonised classification code of the goods.
Description of goods
Concise description of the goods in local language, including gross/net weight and number/type of packaging.
Value of goods
Value of goods and currency to calculate the customs duties and value added tax.
Agreed delivery terms with your business partners, as they define next to the organisation of transportation, who is responsible for organizing customs clearance and associated costs.
UK import procedure: Full declaration or Customs Freight Simplified Procedure (CFSP)
Inform which UK import procedure will be used based on the UK Border Operating Model (BOM). The option needs to be confirmed and initiated prior to the EU export. If Kuehne+Nagel is not commissioned to prepare the full import declaration, provide the Entry Number (ENO) in the transport order.
Goods complying with preferential origin based on Trade and Cooperation Agreement between the EU and the UK
Up to a value of EUR 6,000: preferential statement on the commercial invoice is accepted. As of EUR 6,000: exporters need to apply for registered exporter status (REX).