The United Kingdom exited the European Union in January 2020, in a process known as Brexit. As a result, new customs clearance arrangements and responsibilities came into effect. We encourage our clients and their contractors to understand the new arrangements and duties involved.
Exports from the United Kingdom to the European Union:
- An Export Declaration (EAD) must be completed first, either by a) the UK Exporter b) their Customs agent or c) their transporter or forwarding agent. This must be raised and transmitted to the Customs Declaration Service (CDS) before the goods leave the exporter's premises.
- On being given the P2P (permission to progress) by UK Customs, a Transit Form (T-form) can be prepared either by the UK Exporter (if they have the relevant permissions) or their Authorised agent.
- The T-form must be authenticated by an approved Customs office and at present these can only be found in limited locations, mainly in UK Ro-Ro ports. Due to the inadequate Customs locations and facilities delays will be inevitable.
- Harbour Shipping may be able to complete either the EAD or Export T Form on your behalf, but only with an adequate Indemnity from you our client or a Cash Deposit to cover the liabilities of the goods in transit.
- There will be additional costs for this process which we can calculate on a case-by-case basis as required.
- We must show an authorised Office of Destination (NCTS code) on the T Form, which must be agreed before departure. Ideally this would be the EU Importer's location and delivery address. (We strongly recommend that EU Importers obtain Customs Authorised Consignee/Consignor status, allowing them to clear Customs at their premises, in order to obtain the maximum benefit to all involved.)
- Alternatively, we can agree to clear Customs at the EU Importer's nominated agent – or another named Customs authorised location but T-forms will only be raised once definitive information is given as to where the goods are to be cleared.
Imports from the European Union to the United Kingdom:
- An EAD Export Declaration must be completed by either a) the EU Exporter; b) their Customs agent; c) their transporter/ forwarding agent.
- Successful completion of the EAD will lead to the relevant EU Customs authority issuing a MRN (Master Reference Number) .
- A copy of the EAD & MRN must accompany the driver and the load at all times until discharged at the point of exit from the EU (for example Calais).
- The UK Importer should have already applied and have been granted a TSP authorisation number which MUST be carried by the driver for all consignments and given to UK Customs authorities if challenged. TSP allows the UK importer to make post arrival import declarations and not stop at a UK Customs point to clear the goods.
- For UK Importers, if you wish Harbour Shipping to assist with the final Customs entry we will require a letter confirming that we are acting as your Direct representative and we will need to agree charges based upon your requirements.
Notes to the above:
- All consignments will be subject to both an Export clearance from the country of origin and an Import clearance in the country of destination.
- For UK Importers using TSP if you wish us to complete the post arrival Import entry declarations, the costs can vary substantially depending on the method of completion. Please contact us for further information.
- We are not able to directly assist you with Excise Customs processes, but we can make suggestions.
- We strongly recommend that our clients, and their Customers help to streamline the process as much as possible by following our guidance notes as above.
Post-Brexit Documents
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