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Importing goods from portugal
A guide to how the border with the European Union will work after the transition period:
The process for importing goods from the EU will change. Businesses in Great Britain need to complete the following actions to continue importing from EU countries from 1 January 2021.
Great Britain is England, Wales and Scotland. Guidance on moving goods into, out of and through Northern Ireland will be added to GOV.UK in the coming weeks.
Click the link below to read the official guide from the UK government:
- Make sure you have an EORI number.
- Check any additional certification or licenses e.g. livestock, food, chemicals or alcohol.
- Understand VAT requirements and obligations.
- Decide if you will defer import declarations (only for standard goods).
- Decide if you will use a customs intermediary or make your own declarations.
- Find out if any Customs Special Procedures apply to your imports.
- Check UK tariffs in case of a no deal.
- Consider duty deferment options (can be paid up to six months later).
Yes, import VAT will be due on imports of goods from the EU in the same way as for imports of goods from the rest of the world. However, from 1 January 2021 “postponed accounting” for VAT will apply to all imports of goods. This means VAT registered UK businesses will no longer have to pay the import VAT upfront but can pay and recover it at the same time through their VAT return. Businesses that are not registered for VAT in the UK may be able to delay the payment of import VAT by applying for their own duty deferment account or using the facility offered by their shipping agents. Businesses should ensure they have applied for a UK EORI number as their EU EORI number will no longer be valid in the UK.
In short, yes it will. Even if an FTA is agreed additional customs documentation will be required by HM Revenue & Customs (HMRC). As the UK will be classed as a ‘third country’ customs entries, customs commercial invoices, packing lists, waybills and in some cases certain proof of origin certificates, health certificates and import/export licences will be required to move goods. The position will be similar to goods being imported at present from countries outside the EU such as the USA and China.
Exporters and importers moving their goods, whether by road or air, will be required to have access to existing and new HMRC computer systems. These will monitor the movement of goods and the vehicles moving them. Additionally, systems will monitor whether goods are simply transiting other EU states before they reach their final destination.
HMRC have stated full customs entries and duty will be due only on controlled goods (alcohol, tobacco etc,) from 1st January 2021. All other goods will be allowed to be imported into the UK from the EU without the need to submit full customs entry or pay customs duty until six months later. This will be a deferral not an exemption as deferring paying customs duty will require access to an HMRC approved Duty Deferment Account.
From 2 April 2021, all products of animal origin will require pre-notification of arrival and health certification. After 1 July 2021 all goods will be subject to full customs controls and the deferred customs documentation and duty will be due at point of arrival, subject to any extant deferral arrangements held by the importer of record.
If no comprehensive free trade agreement is agreed and signed before the end of 2020 then the UK would begin to use its UK Global Tariff (UKGT) to impose tariffs on goods imported from the EU. This UKGT simplifies, amends or removes many tariffs on products currently being imported, not just from the EU, but around the world. Similarly, UK exporters to the EU would face tariffs based upon the EU’s Common External Tariff.
If a free trade agreement is concluded, then the majority of goods will be free of any tariffs. However, some goods could be excluded from the free trade agreement such as agricultural goods and goods deemed to be produced by key UK sectors.
Further, the rules for trade between Northern Ireland and the Republic are different. Goods will be able to move tariff-free between the north and south of Ireland without the imposition of tariffs in a dual-tariff regime.