13 Jul 2020 3:12 PM

Coronavirus may have taken the news headlines for the last few months but let’s not forget the ongoing saga that is Brexit. We all wait with bated breath as to the impact on us from January 2021. As part of this, recently the Government announced the approach to border controls on GB-EU trade in 2021.

In light of the additional pressure that Coronavirus has placed on businesses, the border controls are being introduced in stages to give businesses more time to prepare. The stages are:-

From January 2021

  • Traders importing goods will need to prepare for basic customs requirements and will have up to 6 months to complete customs declarations.
  • Tariff payments can be deferred until the customs declaration has been made.
  • Traders moving controlled goods such as tobacco and toxic chemicals will be required to complete customs declarations.
  • Businesses will need to consider how they account for VAT on imported goods.
  • Physical checks at the point of destination for live animals.

From April 2021

  • All products of animal origin and regulated plants and plant products will require pre-notification and health documentation.

From July 2021

  • Traders moving all goods will have to make declarations at the point of importation and pay the relevant tariffs.
  • Full safety and security declarations will be required.
  • Increased physical checks and sample collection for Sanitary and Phytosanitary commodities.

This approach will not apply to the flow of trade between Northern Ireland and Ireland or between Northern Ireland and Great Britain.

Rules will also be changed to remove the barriers for customs intermediaries from taking on new clients. The intention is to remove the financial liability from intermediaries operating on behalf of their clients and allow parcel operators to continue to declare multiple consignments in a single customs declaration.

If you have any queries about customs, import VAT or the new rules for trade coming in from 2021 then please do contact us.