Government’s preparations for leaving the EU.
- UK import tariffs in a no-deal scenario
- Customs arrangements on the Irish border
- New Prior Informed Consent (PIC) Guidance
- How to obtain an EORI number
- Providing services to EU and EEA countries after EU Exit
- Guidance on accounting for import VAT in a no-deal
- Guidance from French customs authorities for UK businesses in the event of a no deal Brexit
- Preparing for Brexit Webinars
UK import tariffs in a no-deal scenario – The Government has published details of the UK’s temporary tariff regime for no deal. The regime would be temporary, and the Government would closely monitor the effects of the tariffs on the UK economy. It would apply for up to 12 months. Tariffs would be retained on a number of finished vehicles. These tariffs will cover cars (10%) motorcycles (6-8%), buses and coaches (10-16%), road tractors (16%) and goods vehicles (10-22%). There will be zero tariffs for the vast majority of automotive components. 4.5% tariffs on bus and truck tyres and 3% tariffs on certain road wheels would be maintained. Further detail can be found here.
Customs arrangements on the Irish border – In a no-deal scenario, the UK Government would temporarily hold off introducing any checks or controls on almost all goods crossing from Ireland to Northern Ireland, so there will be no need for customs declarations, nor the payment of duty. The exceptions are:
- Businesses would still need to pay VAT and Excise on Irish goods that come into Northern Ireland and the UK.
- Small businesses trading across the border and not currently VAT registered would be able to report VAT online periodically without any new processes at the border. This would not involve any infrastructure or checks at the border including in Northern Ireland.
- New requirements would have to be put in place include hazardous chemicals covered by the PIC regulation (see new guidance immediately below), ozone-depleting gases and f-gases – for each of these, checks will not take place at the border but electronic notifications will be required before bringing goods from Ireland to the UK, including Northern Ireland.
Further information about the changes at the Irish Border is available here.
New Prior Informed Consent (PIC) Guidance – New PIC (Prior Informed Consent) guidance has been issued relating to exports to the EU. If you are intending to export a PIC listed chemical between 30th March and 3rd May, you are advised to contact firstname.lastname@example.org to request a UK PIC export notification form. These are similar to the forms that are used under EU PIC. Please include the following in the subject line of your email: ‘UK PIC – 35-day transitional period – notification’.
ECHA has published some similar guidance for EU27 companies intending to export PIC chemicals to the UK after exit.
How to obtain an EORI number – If the UK leaves the EU without a deal, UK businesses looking to import or export goods with the EU will need to apply here for a UK Economic Operator Registration and Identification (EORI) number. This is a twelve-digit number that starts with the prefix GB. If you already have an EU EORI number that starts with a different country prefix, you do not need to register for a UK EORI number yet as HMRC will continue to recognise your EU EORI number for a temporary period. You can contact HMRC’s EORI team on 0300 322 7067 (Monday to Friday, 8am to 6pm).
Providing services to EU and EEA countries after EU Exit – If the UK leaves the EU on 29 March 2019 with no deal, UK businesses will no longer operate under European Economic Area (EEA) regulations for the cross-border trade of services. UK businesses and professionals providing services in the EEA (including all EU Member States, plus Iceland, Liechtenstein and Norway) will be regarded as originating from a ‘third country’, which may result in additional legal, regulatory and administrative barriers. We would encourage you to read the Government’s country-specific guidance for each market you provide services in. The guides contain information and links to help businesses navigate regulations, including cross-border trade in services, establishing or structuring a business, business travel and visa arrangements, recognition of professional qualifications and data protection. All guidance would apply from 29 march in a no-deal scenario. The guides are available here.
Guidance on accounting for import VAT in a no-deal – If you are a VAT-registered business, HMRC has published guidance on how to account for import VAT. The guidance explains how you can pay when you submit your returns rather than as goods cross the border. Businesses or individuals who are not VAT-registered in the UK will not be able to account for import VAT in this way and will need to pay import VAT up front as goods cross the border, with the exception of imports from Ireland across the land border as outlined above.
Guidance from French customs authorities for UK businesses in the event of a no deal Brexit – The French Customs and Excise authority has published customs guidance to help businesses that move goods between the UK and France to prepare for new customs procedures in the event of a no-deal Brexit.
Preparing for Brexit Webinars – The British Library is hosting a series of webinars on various topics to help businesses prepare in the event of leaving the EU on Friday 29 March without a deal. If you wish to register to join, please click the link and follow the instructions.
- Importing and Exporting – 1:00pm-2:00pm on 18 March 2019, covering customs procedures, VAT and excise
- Business Legal Requirements – 12:00pm – 1:00pm on 19 March 2019, covering operating legally in the EU, cross-border mergers and accounting/auditing requirements
- Intellectual Property – 11:00pm-12:00pm on 20 March 2019, covering registered and unregistered design rights, trademarks, copyrights, patents and exhaustion
You can also sign up to receive email alerts about Brexit on Gov.UK: Brexit E-mail Alerts