Learn more about Brexit, the Supply Chain, and CEVA Logistics
The border between the European Union and the Great Britain has been re-established with the immediate consequences of the entry into force of new border declaration obligations:
From 1 January 2022, submission (by the carrier) of GB customs declarations and EU-GB transits in the GVMS to obtain a GMR that will allow the crossing.
Please note: in some cases, import declarations must be anticipated before crossing the border.
Customs duties: the trade agreement validated between the European Union and the Great Britain provides for the total absence of customs duties on imports for products that can prove a GB or EU customs origin.
Please note, a product not originating in the GB or the EU will be subject to payment of customs duties regardless of its origin. The same goods can therefore be taxed twice: on import into the EU and then into the GB (or vice versa).
Taxes: taxes, whether they are excise taxes (alcohol tax, tobacco, etc.) or VAT are maintained and will be payable on importation.
You must be registered with the customs administration, obtain an GB EORI and / or EU EORI number and have the appropriate documentation: at least a commercial invoice in accordance with international regulations, origin and customs tariff code of products and a packing list which will specify the number and type of packaging as well as the gross and net weights.
Finally, you must be able to make your customs declarations on your own or request the support of a Customs broker.
To find out more about the requirements for your EU - GB trade, access our checklist now:
The registration and identification number of economic operators (EORI) is a unique code assigned by the customs administration to a company, allowing it to carry out customs operations in the EU.
It is mandatory to have one before any customs clearance. As the GB left the European EORI system, EU EORI numbers are no longer be usable in the GB and vice versa. A company wishing to carry out customs operations in the EU or the GB must first have an EORI number in the relevant geographical area (EU or GB).
Above all, avoid the following Incoterms:
> EXW: the export declaration is the responsibility of the buyer. In the event of a tax audit, the seller will not be able to justify the sale excluding VAT for export in the absence of legal proof. Think about using FCA instead of EXW
> DDP: the import declaration is the responsibility of the seller. The seller does not control the risks associated with importing into a country where he is not established and will be responsible for non-compliance. Consider DAP with our fiscal representation service.
In order to facilitate trade between Great Britain and France, the French customs authorities have developed an IT solution based on the completion of advance customs formalities and offering the possibility of an automated crossing of the French border: the SMART BORDER.
Selling DDP or storing & selling goods in a country where you have no establishment have fiscal consequences: for both cases, you need to have a VAT number and submit VAT returns to the local fiscal authorities.
To do this, you have three possibilities in which you wish to operate: either you open a subsidiary, or you can carry out your local VAT obligations yourself, or you entrust your tax obligations to a fiscal representative, such as CEVA.
To know more about fiscal representation
In order to make the border more fluid, the British did not set up border controls at the beginning of the Brexit. If necessary, physical checks were carried out at destination. New checkpoints are built back from the borders and opened since 2022.
An app has been created to allow drivers to check whether they are required to undergo a check and if so, where to go for the check.
CEVA is ready to support you in order to secure your flows and maintain your activity: regulatory watch, analysis of customers' logistics schemes, implementation of EDI interfaces, recruitment, staff training, implementation of operational solutions.
Discover services designed to help you meet your strategic goals