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Simple Solutions (Brexit) Ltd

A few tips on Customs and Trade Compliance

Brexit may appear daunting for newly-become exporters. There are many regulations to follow and the amount of knowledge required to make your business compliant with the letter of law is enormous to grasp within even months.
I have scribbled down three tips, based on most commonly asked questions - hope they help!


Claiming preference in trade with the EU (invoice statements on preference)

Rules of origin are not the easiest thing to understand and some may feel still confused about how to claim preferential import duty rates in UK-EU trade for originating goods.

EUR1 movement certificates and Certificates of Origin are NOT REQUIRED in trade with the EU; statement on origin on the invoice is sufficient.
For exports from the UK the statement ought to include UK exporter's EORI number, regardless of the consignment value.

For imports from the EU EORI number is used only up to the consignment value of GBP 5,700 / EUR 6,000. EU exporter's REX number (Registered EXporter) must be used for shipments above this threshold.



Arriving export declarations for goods exiting via RoRo ports

Ever wondered why your export declarations for shipments via Killingholm, Immingham, Holyhead, Fishguard or other roll-on-roll-off ports and listed locations do not get closed...?

CHIEF and CDS will not recognise that your goods have left the country if an export declaration is not submitted as 'arrived' BEFORE your goods start their journey or reach border locations:
- when making full declarations, choose option A in box 1 on CHIEF / A in Data Element 1/2 on CDS,
- when making simplified declarations, choose option C in box 1 on CHIEF / C in Data Element 1/2 on CDS (supplementary declarations need to follow within 14 days of your goods' departure)

‘Arrived’ declarations will get assumed departure (CHIEF code ICS 61) at roll-on roll-off and listed locations.

If you decide to export excise duty suspended goods from RoRo ports or other listed locations, you need to confirm to HMRC that the goods have left the UK by completing form C1602.


Summary of value thresholds for import duty and VAT

Today we will summarize consignment value thresholds for UK import duty and VAT:

*£15 - Low Value Consignment Relief (LCVR) has been abolished from 1 January 2021 (previously no VAT payable for consignments value at £15 or lower)

under £39 - no duty or VAT is due for non-commercial consignments, such as gifts

* under £135 - customs duty liability threshold, no duty is payable for non-excisable goods:

  • VAT is accounted for by the seller or Online Market Place (OMP) facilitating the sale if the customer did not provide their VAT number at the time of sale (Business-to-Consumer, or B2C, sale)
  • VAT is accounted for by the buyer / importer by the means of a reverse charge if the buyer's VAT number was provided to the seller or OMP at the time of sale (Business-to-Business, or B2B, sale)

* under £270 - for postal consignments the goods can be declared on a CN22 form attached to the parcel by the sender

* under £630 - this threshold reduces customs duty to 2.5% for gifts above £135, should higher duty be due

* under £900 - for postal consignments above £270 the goods can be declared on a CN23 form attached to the parcel by the sender

Let's not forget that there is no (or reduced) duty payable for goods meeting rules of origin, provided that relevant evidence has been supplied.

Top Tips supplied by

Simple Solutions (Brexit) Ltd

Exporters & Importers - Business Consultants

Phone Number: 07306 885 689

Email Address: [email protected]


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