What are the current customs procedures for importing goods from the EU into the UK?

Importing goods from the EU into the UK involves several customs procedures, particularly after Brexit. Here is a detailed overview of the current procedures:

1. Customs Declarations

• Entry Summary Declaration (ENS): Required before goods arrive in the UK.
• Import Declaration: A full customs declaration must be submitted either before the goods arrive or immediately upon arrival.

2. Customs Duties and VAT

• Customs Duty: Depending on the nature of the goods, customs duties may apply.
• VAT: Import VAT is charged at the same rate as domestic VAT on goods.

3. EORI Number

• Economic Operators Registration and Identification (EORI) Number: Both the exporter in the EU and the importer in the UK need an EORI number to deal with customs.

4. Simplified Declaration Procedures

• Simplified Declaration Procedure (SDP): Businesses can use SDP if authorized, allowing for a simplified declaration at the point of import and a supplementary declaration later.

5. Customs Freight Simplified Procedures (CFSP)

• Allows for the release of goods on a simplified customs declaration with a supplementary declaration to follow.

6. Rules of Origin

• Goods must meet the rules of origin requirements to qualify for tariff-free access under the Trade and Cooperation Agreement between the UK and the EU.

7. Safety and Security Declarations

• Safety and security declarations must be made for goods entering the UK.

8. Goods Vehicle Movement Service (GVMS)

• GVMS is used for the movement of goods through ports that operate the pre-lodgement model.

9. Licensing and Restrictions

• Some goods require specific licenses or are subject to quotas. These must be adhered to.

10. Transit Procedures

• Common Transit Convention (CTC): Allows goods to move between or through CTC countries (including the EU and UK) with duties and taxes suspended until they reach their destination.

11. Documentation and Records

• Accurate documentation and records of the import must be kept for a period (usually 6 years).

12. Post-Brexit Trade Agreements

• Trade and Cooperation Agreement: Tariff-free trade if rules of origin are met.
• Northern Ireland Protocol: Different rules may apply for goods moving between Northern Ireland and the rest of the UK or the EU.

13. Special Procedures and Reliefs

• Procedures like inward processing, outward processing, customs warehousing, and temporary admission can be utilized for specific scenarios.

14. Customs Software and Brokers

• Use of customs software for declarations or hiring customs brokers can facilitate the process.

15. Sanitary and Phytosanitary Controls

• Specific controls for animal, plant, and food products to ensure they meet UK standards.

Businesses importing goods from the EU should stay updated on any changes to customs procedures, as regulations can evolve. Consulting with customs professionals or utilizing government resources can also ensure compliance.