Brexit customs agents - Information for customers.

Until the end of 2021, you can delay submitting your declaration for up to 175 days from the goods being imported to the UK. From January 2022, Customs clearance will be required before the goods arrive at the border. To avoid costly delays and downtimes, it is worth establishing cooperation with a professional customs agent as early as possible.

Customs clearance involves the preparation of a document - called a Customs declaration - which will enable the cargo (a cargo is any goods, whether traveling alone, e.g. a container on a ship, or with 'assistance', e.g. a lorry consisting of a tractor with a trailer and a driver) to cross the border of a given country and complete Customs formalities , in particular the calculation of duties and taxes.

Depending on whether the clearance is completed before entering the UK or after entry, we will prepare the following documents:

For on-hold clearance, i.e. pre-entry, for goods awaiting customs control: forms C88 and H2.

• C88 stands for Single Administrative Document (SAD). It is a universal customs document used in international trade.
• Form H2 (Customs Warehousing Declaration), needed for goods stored in bonded warehouses awaiting clearance.

For ex-hold clearance, i.e. after entering the UK: from E2.

• The E2 document is the so-called Customs Goods Manifest, providing all information about the imported goods necessary for clearance.

Exporters receive an EAD (Export Accompanying Document) with an MRN number and a barcode. On this basis, a T1 form is then obtained. Simply put, the driver scans the barcode at the border and receives a proof of export, on the basis of which the Customs agency handling the border procedures in the destination country will complete the clearance at their end.

Commodity codes can be found in the Harmonized Commodity Description and Coding System, in short, Harmonized System - HS. British codes are different from Polish ones and have the form of 10 digits, specifying exactly the type of goods being transported. Using the appropriate code makes it easier to assign the correct Customs tariff to the goods. You can check the codes on the UK government website.

Incoterms are standard world-wide rules for commodity trade. The abbreviation "Incoterms" stands for International Commercial Terms. They are described by three-letter abbreviations commonly used in commerce around the world and indicate where the buyer takes responsibility for the goods. In road transport to the UK from Poland, the most common codes are EXW (Ex-Works: the seller makes the goods available at a specific location, the buyer covers the transport costs), FCA (Free Carrier: the sellerdelivers the goods to a specific port, i.e. the “Named Place.” The seller is responsible for the export shipment, and everything before that) and DAP (Delivered At Place: the seller arranges shipping and delivers the goods, ready for unloading from the arriving means of transport, at the Named Place).

RoRo is an abbreviation of Roll On - Roll Off, a type of ship adapted to transport cargo on wheels. The cargo enters (rolls on) onto the ship and leaves it (rolls off) on wheels, and is not loaded using e.g. cranes or terminal equipment. In the context of customs clearance, this means that although goods enter the UK on board a ship, they are treated as road transport in RoRo ports.

From July 2022, special checks will apply to plant and animal products, and these goods will be subject to additional phytosanitary or veterinary inspections.

These requirements include various categories of goods, from live animals and seedlings to used farm machinery and firewood. For example, a phytosanitary certificate (PC) will be required for the import of seedlings, root and tuber vegetables, non-frozen fruit, cut flowers, certain types of seeds, etc. More information can be found on the government pages on importing plant and animal products.

If you are a private individual or company registered in the UK who is not a VAT payer, simply transfer the amount due to the HMRC (UK Tax Office) account. We will calculate the amount due and also provide the account number and a reference number. The goods will only be cleared when the money is credited to HMRC's account.

In the case of a UK registered company that is a VAT payer, so-called PVA (postponed VAT accounting) can also be applied. You don't have to pay right away, and HMRC sends you a summary of VAT due for all clearances made at that time at the end of the quarterly statement period. Payments are made as part of the normal, quarterly VAT settlement.