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UK Brexit import VAT and customs paperwork

With the end of the Brexit transition period looming on 31 December 2020, it is important the UK and EU business prepare for the new border tax and declarations requirements.

To complete declarations and tariff calculations, you will need to be able to identify commodity codes and calculate tariffs based on the UK Global Tariff.

The government has written to UK VAT registered businesses today alerting them to the following:

  • Import and export  process and declarations to move goods between Great Britain and the EU
  • You have the option to defer import declarations for up to 6 months, or you will need to start making full import declarations from 1 January 2021
  • Consider appointing a customs intermediary to complete these declarations given the complexity and need to have certification with the UK IT customs (CDS and CHIEFS)
  • You can apply for a customs and VAT deferment account; or use your customs intermediary
  • You can consider import VAT Postponed Accounting instead
  • You will need to provide customs intermediary with the following:
    • how often you import and/or export
    • the type of goods that you are importing, including enough information to choose the correct commodity code
    • the quantity of goods
    • the customs value – the invoice price for the goods plus any additional customs charges that must be included when calculating the customs duty due
    • where the goods are going

You can check the right Brexit VAT calculations on individual or batch transactions for the UK or EU with our Advisor and Auditor services.


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