Brexit Help

BREXIT HELP

We have put together a small Brexit Help Guide to help our customers who are looking to start importing and exporting.

 

EORI NUMBER

 

EORI NUMBER stands for Economic Operators Registration and Identification Number.

If you move goods between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country you need an EORI Number.

So getting an EORI Number is the first step for any business looking to start importing or exporting. Please see below link to further guidance on HMRC’s website on how to get started:

https://www.gov.uk/eori

 

CLASSIFICATION OF GOODS

 

Commodity Codes are used to classify goods being imported or exported and used on customs declarations. It is extremely important that goods are classified correctly so that the right taxes and duties are paid.

Below is a link to the UK Trade Tariff which allows you to correctly identify the classification of your goods:

https://www.trade-tariff.service.gov.uk/sections

 

TERMS OF SALE

 

Incoterms are world-wide recognised set of rules by the International Chamber of Commerce which define the responsibilities of sellers and buyers of goods in international transactions.

For more information please see the below link the International Chamber of Commerce Website:

Incoterms® 2020

INVOICE REQUIREMENTS

 

In order for customs entries to go smoothly there are few key elements which are essential on all invoices:

The word invoice or ‘factuur’

Invoice number and date

The company info of the shipper mentioning both their EORI and VAT number

The company info of the buyer mentioning both their EORI and VAT number

Delivery address

Shipment reference

Packing unit + weight

Amount + value + description of the goods with their individual commodity code

Total value of the invoice in EUR or GBP including the currency

Incoterm and place

Declaration of origin and any preferential origin

Commodity code of any products

EMPOWERMENT / DIRECT REPRESENTATION

 

In order to help with customs entries it is important that a document of empowerment / direct representation is completed. This document provides authorisation that the customs representative acts in the name of and on behalf of another party and is able to complete declarations on their behalf. This allows customs entries to be completed for you by a third party but you will still be solely liable for: keeping records, maintaining the accuracy of the information on your customs entries and for all or any duties / taxes due.

Please see link below to UK Customs Academy for more information:

https://www.ukcustomsacademy.co.uk/faqs/what-is-meant-by-direct-representation-or-indirect-representation-by-an-agent-to-complete-customs-declaration-on-behalf-of-the-supplier/#:~:text=(1)%20Direct%20representation%20means%20that,Duty%20or%20import%20VAT%20due

 

 

EMCS

 

EMCS stands for Excise Movement and Control System. This is a system used to record and track the movement of duty suspended alcohol within the UK and EU.

When the goods first start their journey this will need to be logged on the EMCS system this will generate a unique ARC number for the transport of the goods which needs to be discharged on the EMCS system once the goods are delivered.

For any part of the journey in the UK the goods need to travel under Movement Guarantee.

Please see link below to the government website on EMCS and how to get set up:

https://www.gov.uk/guidance/excise-movement-and-control-system-how-to-register-and-use#overview

 

CONTACT US TO SEE HOW WE CAN HELP