It's late in the day but there is still confusion about what is needed for UK businesses to export goods to businesses in the EU. Read our summary guide below to make sure that all boxes are ticked!
Business-to-Business Exports
From 1st January 2021, businesses need to make customs declarations when exporting goods to the EU (from Great Britain: England, Wales & Scotland but not including Northern Ireland).
https://www.gov.uk/prepare-to-export-from-great-britain-from-january-2021
A business can make the declarations itself, but can use a courier, freight forwarder or customs agent.
https://www.gov.uk/guidance/customs-declarations-for-goods-taken-out-of-the-eu?step-by-step-nav=1faad9b3-e5ef-47f6-a3ba-4715e7e4f263
https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf?step-by-step-nav=1faad9b3-e5ef-47f6-a3ba-4715e7e4f263
From 1st January 2021, the rules for exporting some types of goods will change in relation to:
- export licences and/or certificates;
- marking, labelling and marketing standards for food, plant seeds and manufactured goods;
- alcohol, tobacco and certain oils.
From 1st January 2021 businesses will need an EORI number that starts with GB to export goods from the UK.
Exports of goods from the UK will be zero-rated for VAT.
The EU business importing the goods will also need to prepare for 1st January 2021 (for the relevant Member State).
The EU business importing the goods will have to make import customs declarations (for the relevant Member State).
The EU business importing the goods may need a licence or certificate to import some types of goods (for the relevant Member State)
EXPORTS CHECKLIST
· Obtain an EORI Number (GB)
· Engage a Customs Agent or Freight Forwarder or register for the National Export System for self-declarations
· Check the requirements for export licences and/or certificates; licences are required for exports re:
- Animals, plants, food and agricultural products
- Chemicals and waste
- Controlled goods (military equipment and weapons)
- Diamonds
- Sanctions (goods subject to export sanctions)
· Check marking, labelling and marketing standards for food, plant seeds and manufactured goods including:
- Product markings
- Labelling standards
- Marketing standards
· Check the rules for alcohol, tobacco and certain oils (export excise duty)
· Check the EU customer can make the necessary import declarations (in the relevant Member State)
· Check the EU customer has the necessary import licences or certificates (in the relevant Member State)
· An EC Sales List is no longer required
· But Intrastat Supplementary Declarations are still required
(re dispatches/exports of £250k m or more)
· Exports are reported in Box 6 of the VAT Return (but Box 8 is no longer used)
Business-to-Business Exports
From 1st January 2021, businesses need to make customs declarations when exporting goods to the EU (from Great Britain: England, Wales & Scotland but not including Northern Ireland).
https://www.gov.uk/prepare-to-export-from-great-britain-from-january-2021
A business can make the declarations itself, but can use a courier, freight forwarder or customs agent.
https://www.gov.uk/guidance/customs-declarations-for-goods-taken-out-of-the-eu?step-by-step-nav=1faad9b3-e5ef-47f6-a3ba-4715e7e4f263
https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf?step-by-step-nav=1faad9b3-e5ef-47f6-a3ba-4715e7e4f263
From 1st January 2021, the rules for exporting some types of goods will change in relation to:
- export licences and/or certificates;
- marking, labelling and marketing standards for food, plant seeds and manufactured goods;
- alcohol, tobacco and certain oils.
From 1st January 2021 businesses will need an EORI number that starts with GB to export goods from the UK.
Exports of goods from the UK will be zero-rated for VAT.
The EU business importing the goods will also need to prepare for 1st January 2021 (for the relevant Member State).
The EU business importing the goods will have to make import customs declarations (for the relevant Member State).
The EU business importing the goods may need a licence or certificate to import some types of goods (for the relevant Member State)
EXPORTS CHECKLIST
· Obtain an EORI Number (GB)
· Engage a Customs Agent or Freight Forwarder or register for the National Export System for self-declarations
· Check the requirements for export licences and/or certificates; licences are required for exports re:
- Animals, plants, food and agricultural products
- Chemicals and waste
- Controlled goods (military equipment and weapons)
- Diamonds
- Sanctions (goods subject to export sanctions)
· Check marking, labelling and marketing standards for food, plant seeds and manufactured goods including:
- Product markings
- Labelling standards
- Marketing standards
· Check the rules for alcohol, tobacco and certain oils (export excise duty)
· Check the EU customer can make the necessary import declarations (in the relevant Member State)
· Check the EU customer has the necessary import licences or certificates (in the relevant Member State)
· An EC Sales List is no longer required
· But Intrastat Supplementary Declarations are still required
(re dispatches/exports of £250k m or more)
· Exports are reported in Box 6 of the VAT Return (but Box 8 is no longer used)
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