Status Changes

When the UK leaves the EU then the UK stops being part of the single market, and they become different territories. Rules may be different so check product labelling and licencing.

Products going to or through the EU are now crossing borders so they will need documentation, and duty may be charged, just like exporting overseas.

Exporting from the UK

Customs declarations must be prepared, in advance, for goods leaving the EU and after Brexit the UK. These need to be submitted electronically on the National Export System (NES), accessed via the Government Gateway. You may wish to discuss this with freight companies and/or customers to avoid delays.

EORI numbers

An Economic Operators Registration and Identification (EORI) number is for use on import and export documentation, both in the UK and throughout the EU. As the UK will no longer be part of the EU, then your existing EORI number commencing GB will become a UK number that you can continue to use it for UK declarations.

You may need to apply for a new EU EORI number if making customs declarations or asking for customs decisions in the EU after Brexit.

If you have not imported or exported before then you may need to apply for one.

TRANSIT

Tranist, or the Common Transit Convention (CTC) is a system for simplifying the transport of goods into and around Europe (and other member countries), usually by road. Goods are logged from consignee to consignor to or through offices of transit with one set of Transit Accompanying Documents (TAD) under a Customs Comprehensive Guarantee (CCG) such that

• Customs declaration are not required at each border crossing
• Duties are only paid at the end destination
• Some customs procedures may be completed away from the border(s)

MOSS after Brexit

Mini One Stop Shop (MOSS) is an EU reporting system, to report VAT on sale of goods across the EU. The UK will no longer be a member, so if you wish to continue to use MOSS after the UK leaves the EU then you will have to register for VAT MOSS in an EU member state. Alternatively, you can register for VAT in each EU state in which you sell digitally services to consumers.

Commodity codes

Commodity codes are world-wide codes so should not change with Brexit. However, do check that they are correct as they will dictate the rates of VAT and duty charged.

Goods sent to the EU for repair and returned to the UK

Outward and inward processing relief rules still apply for goods imported/exported for repair or processing and returned. The ATA carnet scheme is independent of the EU so still applies for goods that temporarily move.