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New rules for trading with Europe
We have received the following guidance from HMRC.
New customs and tax rules for trading with the EU started on 1 January 2021. To continue trading with countries in the EU, there are actions businesses must take, to make sure they’re compliant and minimise costs and delays.
Before they attempt to move their goods, they’ll need to:
Get ready to make customs declarations, these are now needed for all exports from the UK and if you’re importing controlled goods. If you import goods that are not controlled, you may be able to delay making their declarations for up to 6 months.
Get expert help, HMRC recommend that you get a contract in place as soon as they can with a customs intermediary like a freight forwarder or customs broker. This is especially important if you’re exporting or importing controlled goods, as you will not be able to delay their declarations. Accountants are not experts in customs procedures and there are specialist agencies who deal with declarations although of course we will help where we can.
Make sure you know how to classify the goods, and how you’ll evidence their origin, your customs intermediary will also be able to help you ensure the goods are classified correctly. If you do not classify your goods correctly or if you do not accurately record the origin of the goods in the customs declaration, you may be charged the wrong amount of tax or duty. If you choose not to hire an intermediary, you will need to do this yourselves.
Follow safety and security requirements for your goods, you do not need to make an entry summary declaration for goods that you import into Great Britain from the EU between 1 January and 30 June 2021. If you’re moving goods outside the UK, you will need to make an exit summary declaration if you’ve not fulfilled safety and security requirements with a customs export declaration, unless the goods are covered by the limited temporary waiver or are going directly into Northern Ireland from Great Britain. Check if you need to make an entry summary declaration.
If you are preparing to move goods under the Northern Ireland Protocol, they can register for the free Trader Support Service.
If you need further help, you can:
attend one of HMRC's free webinars
watch a short film about importing and exporting
use the transition checker to understand HMRC processes for importing, exporting or customs relief
call the Customs & International Trade Helpline
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