Upon leaving the United Kingdom from the European Union without an agreement that could introduce a transitional period, the United Kingdom will be treated for customs purposes as a non-EU country. This will be considered valid from the date of the UK’s departure from the EU. For this reason, if you are a carrier or transport within the EU, you need to prepare in advance until the changes have taken place.

How will Brexit affect your transport company?

The transport company you represent will be affected in one of the cases if:

  • sells or supplies goods and services to the United Kingdom;
  • buys or receives goods and services from the United Kingdom;
  • transports across the United Kingdom.

What does this mean for your company?

If there is no transitional period for the UK to leave the EU (according to the agreement) or there is a final agreement, then the transport relations of your transport company will be governed by the general rules of the WTO, without any preferences.

To be more precise, this means that customs formalities will be applied. Declarations need to be lodged, and customs authorities may require existing or potential customs duties. Duties without any preferences will be imposed on goods passing from the EU to the United Kingdom. Prohibitions or restrictions may be imposed on some of the goods, which in turn will require an import and export license.

This in turn means that import and export licenses and authorizations for customs simplifications or arrangements issued by the UK will no longer be valid. EU Member States will charge VAT on goods imported from the United Kingdom and their exports will be exempt.

I will also change and change the rules for payment of VAT and its declaration and for cross-border VAT refunds

Movement of goods to the UK will require a declaration of export of the goods from the specified country. If you are transporting excise goods to the United Kingdom, e-AD (electronic administrative document) may be required. The movement of excise goods towards the EU will have to be exempted from customs formalities.

What can we do to avoid violations?

In order to avoid possible violations of the laws introduced after Brexit, all companies engaged in trade and transport within the kingdom must take all necessary measures in administrative terms. Below is a list of steps you need to follow to prepare your business for Brexit:

Make sure your transportation company has a business relationship with the UK, and if so:

  • register your company with the national customs authority so that you can trade goods and services with the United Kingdom < / span>
  • check that your business is ready to continue its business relationship. To do this, you need to check if you have:
    • customs staff;
    • technical capacity;
    • customs permits for special regimes (storage of goods or an object you use for specific purposes) </ li>
  • be sure to contact the customs authority of the country you serve or in which your business operates, whether it can provide you with customs simplifications and any other type of customs facilities:
    • simplification of placing goods under customs procedure;
    • general collateral with reduced sizes;
    • exemption from collateral;
    • transit simplifications;
  • consider whether or not to go under the status of “approved economic operator” AEO, before your national customs authority; </span >
  • If you are registered to use the one-stop-shop for VAT purposes in the UK, it is a good idea to register in some Member States of the European Union
  • If you made a VAT payment in 2018, you can apply for a VAT refund by the end of September to your request may be accepted
  • Discuss the topic of Brexit with your business partners, as withdrawal from the EU could seriously affect your supply chain </ / span>

For more information or assistance, please contact the Chamber of Commerce or another industry association so as not to prevent the UK’s withdrawal of your business from the EU. </span >

Useful links to help you in the process:

Contact details with national customs authorities are on this list.

The system for the movement and control of excise goods