From 1st January 2021, businesses need to make customs declarations when importing goods from the EU (to Great Britain: England, Wales & Scotland but not including Northern Ireland).
· A business can make the declarations itself, but can use a courier, freight forwarder or customs agent.
· Declarations are submitted electronically through Customs Handling of Import and Export Freight (CHIEF) system.
· From 1st January 2021, the rules for importing 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 import goods.
· Businesses will need to pay customs duties and VAT on all imports.
· In some situations, a business can delay making a declaration for up to 6 months after importing the goods.
Postponed VAT Accounting
From 1st January 2021, if a business is registered for VAT in the UK, it will be able to account for import VAT on its VAT Return for goods imported into Great Britain (England, Scotland and Wales) from anywhere outside the UK (not just from the EU).
From 1st January 2021, if a business is registered for VAT in the UK, it will be able to account for import VAT on its VAT Return for goods imported into Northern Ireland from outside the UK or EU (see Northern Ireland)
There will be no changes to the treatment of VAT or how it is accounted for for the movement of goods between Northern Ireland and the EU.
Businesses do not need to be authorised to account for import VAT on the VAT Return.
· Obtain an EORI Number (GB)
· Engage a Customs Agent or Freight Forwarder or register for the Customs Handling of Import and Export Freight (CHIEF) system for self-declarations
· Check the requirements for import licences and/or certificates; licences are required for imports of:
- Animals, plants, food and agricultural products
- Drugs, chemicals and waste
· An EC Sales List is no longer required
· But Intrastat Supplementary Declarations are still required
(re arrivals/imports of £1.5m or more)
· Imports are reported in Boxes 1, 4 & 7 of the VAT Return (Boxes 2 & 9 are no longer used)