Your questions answered.

These pages seek to provide comment and advice on numerous functions and activities that form the complexity of the supply chain by way of 'frequently asked questions'. We hope that these will assist the various stakeholders in navigating the changed landscape they could face.

Should you have other issues, comments or feedback please click "request a call back" to submit a form. If you request assistance or response, we will be in touch at the earliest opportunity.

Because of a 2016 referendum, The United Kingdom of Great Britain (“GB” ) and Northern Ireland (“NI”), (“the UK”) voted to leave the European Union (EU), in doing so; it also agreed to leave the EU’s Single Market and Customs Union. The Treaty signed by the EU and the UK on 24 January 2020 although titled Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, has unofficially been abbreviated to The Brexit Withdrawal Agreement or Brexit. This Treaty was enacted in the UK by the European Union (Withdrawal Agreement) Act 2020 and resulted in the UK officially leaving the EU on 31 January 2020. However, although “Brexit” has already happened, its effects have yet to be felt because the Transition Period agreed by the UK and EU maintains the pre-Brexit status quo until 23.00 (GMT) on 31 December 2020.

The UK is now in a transition period, during which many negotiations with the EU are taking place. These include trade discussions. The transition period is set to end on 31 December 2020 at 2300 (GMT). Regardless of any agreements made during this period, there will be changes to the way goods are moved between GB and EU once the transition period ends.

After the transition period, GB will impose controls on goods moving from the EU to GB, in a model similar to how it handles Rest of World imported goods. These controls will be introduced in three phases over a six-month period from 1 January 2021.

For movements from GB to EU, full declarations will be required from 1 January 2021 - the approach will not be phased.

In so far as NI is concerned, as things currently stand, the NI Protocol will take effect after the transition period. Please see below for further information about the NI Protocol.

An EORI number is a unique identification code used to track and register customs information in the EU. If you are a VAT registered business, you may have already been assigned an EORI number automatically. The format of the EORI number is constructed of a country code, showing where the business of individual is registered followed by a unique code or number. For example:

  • For VAT registered businesses – GB + VAT registration number + 000
  • For non-VAT registered businesses – GB + a unique number issued by HMRC

You can use the tool here to check/validate your EORI number.

GB>EU: from 1 January 2021, you will require an UK EORI number to move goods between GB and EU. If you haven’t already obtained a UK EORI number, you will need to apply for one as a priority. The process is straight forward and should take approximately one week to obtain the number. Details of how to apply can be found here.

EU/GB: from 1 January 2021, you will require an EU EORI number to move goods between GB and EU. If you haven’t already obtained an EU EORI number, you will need to apply for one as a priority. The process is straight forward and should take approximately one week to obtain the number. Details of how to apply can be found here.

Rest of World: this will depend on your business model and with which countries you trade. In some cases, businesses based outside of the EU but trading within Europe will require an EORI number.

If you do not apply and obtain either a UK or an EU EORI number, when shipping goods between GB and EU you may experience delays that lead to increased costs. For example, if HM Revenue and Customs (HMRC) are unable to clear your goods you may have to pay storage fees.

There are resources that can be used to verify which goods require SPS controls. Provided that you have the correct commodity code, you can verify any requirements here.

The UK Global Tariff will take effect after transition period ends on 31 December 2020. The UK Global Tariff will apply to imports from any WTO country or bloc with which the UK does not have an agreement or preferential trade arrangements, including lesser developed countries.

The Border Operating Model, released in July 2020, states that the tariffs applicable to UK importers will be published…”when they are finalised and before implementation”. This suggests that the published list here, is not necessarily the final list. Notwithstanding the above, stakeholders should plan for the tariffs that are currently published until such time that they are formally updated.

If no trade deal is agreed before the end of the transition period, then the UK Global Tariff will apply to goods imported from the EU to GB from 1 January 2021.

No, the new UK Global Tariff is not currently in operation and will not come into force until the end of the transition period. Until the end of the transition period, the current EU Common External Tariff continues to apply.

Each individual consignment within a groupage cargo transport unit (CTU) must have cleared the relevant requirements for those goods to be imported. This includes the core requirements along with any additional requirements. The clearance of the entire groupage load is dependent on this. In practice, one carton which does not clear, has the potential to hold up an entire trailer load of groupage imports. It is critical that extra care is exercised to ensure that all requirements are met for each and every consignment to avoid delays and/or compliance action.

The Northern Ireland Protocol is a practical solution to avoid a hard border with Ireland whilst ensuring the UK, including Northern Ireland, leaves the EU as a whole, enabling the entire UK to benefit from future Free Trade Agreements. There will be special provisions that apply only in Northern Ireland while the Protocol is in force. In essence these mean that there will be no change to the movement of goods covered by the Protocol between NI and the EU Member States including Ireland. There will be no new paperwork, no tariffs, quotas or checks on rules of origin; nor any barriers to movement within the EU Single Market for goods in free circulation in Northern Ireland. Please note that this may change depending on the outcome of the negotiations between the UK and EU.

The Northern Ireland Protocol will take effect at the end of the transition period from 1 January 2021.

For the import of certain goods, GB will implement a phased approach which will allow those authorised to do so, to defer full customs declarations for up to six months. The phased import period will run from 1 January 2021 to 30 June 2021. The six-month period of deferment, will commence from the time of import for up to six months. Therefore if you import goods on 1 March 2021, you can defer full customs declarations up to 1 September 2021.

Please note

The information contained on this web page has been compiled from various sources, and are not a substitute for professional/legal advice. We do not accept responsibility for loss or damage which may arise from reliance on the information contained herein.