In tandem with the list for importing goods, HMRC has published a useful list to help businesses be prepared to export goods from the UK to the EU after the 31 January 2020 Brexit date. In the short-term there will be a transition period during which all rules remain the same. The Government expects to have a trade deal in place with the EU by the end of the year.
The seven points of action listed below are likely to be relevant once a trade deal with the EU is in place or if negotiations falter.
- Make sure your client has an EORI number that starts with GB. They will need an Economic Operator Registration and Identification (EORI) number starting with GB to continue exporting goods. It is also important to ensure that the importer has an EU EORI number.
- Decide who will make the export declarations. Your client can hire someone to deal with customs or if properly prepared, can do it themselves.
- Check the rate of tax and duty. Your importer will need to pay customs duties and VAT on all imports.
- Check what you need to do for the type of goods you export. There might be other things required, depending on what they are exporting. For example, check if the export licences or certificates needed will change. Check the rules for exporting alcohol, tobacco and certain oils. Check the labelling and marketing standards for exporting food, plant seeds and manufactured goods.
- Find out how changes to VAT will affect you. This includes understanding how your clients will claim VAT refunds from EU countries and how they will pay VAT when selling digital services to EU customers.
- Deciding how to transport goods outside the UK. Your client can hire someone to do this or if properly prepared, do it themselves.
- Get help and support. HMRC has setup a Brexit imports and exports helpline. The helpline can help with queries about customs declarations and procedures, duties and tariffs, importing and exporting different goods, transporting goods to and from the EU and product safety regulations.
There will be different rules if your clients are moving goods from Ireland to Northern Ireland.