HMRC has added two new guides to its collection for traders in the event the UK exits the EU without a deal. One is for businesses wishing to register for transitional simplified import procedures from 7 February 2019. The other sets out the changes that will be made to the rules and processes for VAT IT systems, including the UK VAT MOSS. The guide for importers and exporters using roll-on roll-off ports or the Channel Tunnel has also been updated.
Register for simplified import procedures if the UK leaves the EU without a deal: Businesses will be able to register online for transitional simplified import procedures from 7 February 2019. These procedures reduce the amount of information required in import declarations when goods cross the border and allow payment of duty to be deferred. They will be introduced on 29 March 2019 if the UK leaves the EU without a deal and reviewed within the six months following that date. HMRC will give at least 12 months’ notice if it subsequently decides to withdraw these procedures.
VAT IT system rules and processes if the UK leaves the EU without a deal: This sets out changes that will be made to the rules and processes for VAT IT systems in the event the UK leaves the EU without a deal. It covers claiming VAT refunds from EU countries; checking the validity of UK VAT registration numbers; deregistration from the UK VAT mini one-stop-shop; and the ending of the exemption for businesses below the VAT digital services annual threshold (£8,818).
Moving goods to and from the EU through roll-on roll-off ports or the Channel Tunnel: This sets out arrangements for importers or exporters using roll-on roll-off ports or the Channel Tunnel to transport goods between the EU and the UK if the UK leaves the EU without a deal. Importers will need to make customs declarations before checking goods onto the ferry or train on the EU side. For a temporary period, HMRC will allow most goods moving from listed roll-on roll-off locations to leave the UK port or station before notification is given of the goods’ arrival. Exports from listed roll-on roll-off locations to the EU will require completion of combined safety and security and customs declarations via the National Export System before the goods get to the departure port.
The other guides are:
Get a UK EORI number to trade within the EU: This explains how to register for an Economic Operator Registration and Identification (EORI) number before 29 March 2019, as UK businesses trading with the EU will need a UK EORI number to continue trading if the UK exits the EU without a deal. (This does not, at this stage, apply to importing or exporting goods between Northern Ireland and the Republic of Ireland.)
Exporting and importing goods if the UK leaves the EU without a deal: This contains a checklist of things traders will need to do to prepare for the event that the UK exits the EU without a deal.
Declaring your goods at customs if the UK leaves the EU without a deal: This looks at how businesses can use third parties, such as customs brokers, agents or freight forwarders, to make customs declarations for them in the event that the UK exits the EU without a deal. Alternatively, UK businesses can obtain software enabling them to make customs declarations electronically to HMRC’s systems.
Customs procedures if the UK leaves the EU without a deal: This outlines the range of simplified customs procedures currently available to businesses when trading with the rest of the world. HMRC wants to ensure that as many traders as possible can take advantage of these simplifications if the UK leaves the EU without a deal.
HMRC has added two new guides to its collection for traders in the event the UK exits the EU without a deal. One is for businesses wishing to register for transitional simplified import procedures from 7 February 2019. The other sets out the changes that will be made to the rules and processes for VAT IT systems, including the UK VAT MOSS. The guide for importers and exporters using roll-on roll-off ports or the Channel Tunnel has also been updated.
Register for simplified import procedures if the UK leaves the EU without a deal: Businesses will be able to register online for transitional simplified import procedures from 7 February 2019. These procedures reduce the amount of information required in import declarations when goods cross the border and allow payment of duty to be deferred. They will be introduced on 29 March 2019 if the UK leaves the EU without a deal and reviewed within the six months following that date. HMRC will give at least 12 months’ notice if it subsequently decides to withdraw these procedures.
VAT IT system rules and processes if the UK leaves the EU without a deal: This sets out changes that will be made to the rules and processes for VAT IT systems in the event the UK leaves the EU without a deal. It covers claiming VAT refunds from EU countries; checking the validity of UK VAT registration numbers; deregistration from the UK VAT mini one-stop-shop; and the ending of the exemption for businesses below the VAT digital services annual threshold (£8,818).
Moving goods to and from the EU through roll-on roll-off ports or the Channel Tunnel: This sets out arrangements for importers or exporters using roll-on roll-off ports or the Channel Tunnel to transport goods between the EU and the UK if the UK leaves the EU without a deal. Importers will need to make customs declarations before checking goods onto the ferry or train on the EU side. For a temporary period, HMRC will allow most goods moving from listed roll-on roll-off locations to leave the UK port or station before notification is given of the goods’ arrival. Exports from listed roll-on roll-off locations to the EU will require completion of combined safety and security and customs declarations via the National Export System before the goods get to the departure port.
The other guides are:
Get a UK EORI number to trade within the EU: This explains how to register for an Economic Operator Registration and Identification (EORI) number before 29 March 2019, as UK businesses trading with the EU will need a UK EORI number to continue trading if the UK exits the EU without a deal. (This does not, at this stage, apply to importing or exporting goods between Northern Ireland and the Republic of Ireland.)
Exporting and importing goods if the UK leaves the EU without a deal: This contains a checklist of things traders will need to do to prepare for the event that the UK exits the EU without a deal.
Declaring your goods at customs if the UK leaves the EU without a deal: This looks at how businesses can use third parties, such as customs brokers, agents or freight forwarders, to make customs declarations for them in the event that the UK exits the EU without a deal. Alternatively, UK businesses can obtain software enabling them to make customs declarations electronically to HMRC’s systems.
Customs procedures if the UK leaves the EU without a deal: This outlines the range of simplified customs procedures currently available to businesses when trading with the rest of the world. HMRC wants to ensure that as many traders as possible can take advantage of these simplifications if the UK leaves the EU without a deal.
