Trade between UK and EU from 01.01.2021

As the Brexit transition period ends on 31/12/2020, this article focuses on requirements to move goods between the UK and the EU from 01/01/21. Even if there is a trade deal agreed, import and export customs documents will still be required.   

UK to EU

In order to move your shipments from the UK to the EU and to complete the export customs clearance documents on your behalf, we would require an export invoice and packing list.  The export invoice should show the following information:

• The exporter’s address
• The exporter’s EORI number.
• The consignee’s address
• The commodity code for each product on the invoice
• Net weight and value for each commodity code
• Total number of pallets/cartons and gross weight.
• Total invoice value and currency.

Before sending your goods, check that the business you are exporting to, can make the necessary import declarations.

We will also need to be informed of the import customs clearance address and Customs Code in the destination country if the goods aren’t clearing through one of our EU terminals.

Once we receive your export invoice and packing list, we then complete the following procedures:

• Raise the export EAD (export entry) and lodge with HMRC
• Permission to Export Declaration from HMRC
• Raise the export TAD (T1 document)
• Lodge the ENS Safety & Security Declaration with French Customs
• Complete the ‘Kent Access Permit’ for the goods to enter Kent and head to Dover

EU to UK

From 1 January 2021, you’ll need to make customs declarations when you import goods from the EU. You need an EORI number that starts with GB to import goods from 1 January 2021.

Your EU supplier will issue their export invoice and packing list and email to our agents prior to collection.  Our agents will then raise the export EAD’s and email copies of all documents to us. 

• We will lodge the French ‘Logistics Envelope’ with French Customs which will allow your goods to enter the Port of Calais’
• We will raise the import entry prior to the trailer’s arrival into Dover.
• Once the trailer arrives, the goods will complete clearance without the trailer having to stop in Dover (unless it is called for a Customs Inspection).
• Import duty can be paid through your/our deferment account at the time of import.
• Import VAT can be paid via PVA (Postponed VAT Accounting) where the VAT amount is paid as part of your quarterly VAT return instead of at the time of import.