Customs & Documentation

2022 Getting ready for Customs Declaration Service

• Check here to see how Brexit affects you

• Step by step to importing goods from the EU

• Exporting goods to the EU step by step

• Moving goods into, out of, or through from Northern Ireland

• Check here if you need to declare goods you bring into or take out of Great Britain - GOV.UK (www.gov.uk) - This is very general and is based on permanent exports/imports, with goods origin being from home country/territory. So for example, GB to EU assumes that the goods are of GB origin (ie non-EU). Whereas EU to the GB assumes goods are EU origin. Excludes customs bonded goods, temporary imports/exports for repair/return, hire machines, etc.

There are different rules for other types of movements/cargo origins (hire machines, temporary exports/imports) so for these, checks will be made on a case by case basis.

Goods Vehicle Movement Service (GVMS) Guide

This guide is designed to provide additional detail to supplement gov.uk guidance. It brings together the key aspects of using the Goods Vehicle Movement Service to move goods between Great Britain and the EU and is not intended to replace any guidance on gov.uk.

EXPORTS

• Packing List
  Description of goods
  No. of items
  Gross and net weight
  Type of packaging

Commercial Invoice

• Exporter:-
  Company Name & Address
  VAT Number
  EORI Number (for info: https://www.gov.uk/eori)

• Importer:-
  Company Name & Address
  VAT Number
  EORI Number (for info: https://www.gov.uk/eori)
• Statement of origin (product(s) preferential country of origin)
• Currency of invoice
• Itemised and Total value
• Incoterm and place
• Invoice Number and Date
• HS Tariff/Commodity Codes (for info: https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports)
• CPC Code (for info: https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes)

• Consignee (if different to Importer)
  Company Name & Address
  Contact Name, Tel, Email

• Final Destination (if different to Importer or Consignee)
  Company Name and Address
  Contact Name, Tel, Email

• Shipping line booking details/routing

• Vehicle registration

• EU Customs Agent details
  Agent Name and Address
  Contact Name, Tel, Email

• Customs Office of Destination and Code – for Customs Transit only (T1, T2).
  Site Availability - Inland Border Facility

• Copy documentation for any applicable (product) Certificates, Permits, or Licences
  Letter of Authority (Power of Authority)

IMPORTS

We would require all of the above information, plus:

• Copy of Export Declaration
  
• Commercial Invoice (With REX Number)
  
• Details of Importers arrangements for payment of Customs Import VAT (and Duty where applicable) – for example, if using FAS (Flexible Accounting System), PVA (Postponed VAT Accounting), or a Deferment Account. Importer to separately arrange payment of Customs VAT, Duties, and any other applicable taxes/payments for importation including product licences, import permits, etc.
  
• CDS Authorization Number

IMPORTANT

• All Customs Clearance services provided by ALS are chargeable and are in addition to freight charges unless specified otherwise; please kindly contact your ALS Representative for details.

• Any/All costs incurred due to delays caused by late or incorrect customs information/documentation will be for the client’s account.

• Goods may be subject to cargo inspections by Border Control; any/all costs and charges for Border Control Inspections will be for the client’s account

Your EORI number will be required for any customs declaration. If you don't hold an EORI number from HMRC — Click here.

Required for non-EU goods (i.e. Great Britain (GB)) to enable free movement within the EU without attracting duty/tax. This is made electronically by the customs agent who also needs to have a guarantee in place with HMRC.

Although the *T1 is made electronically, a Transit Accompanying Document (TAD) is also generated that must accompany the goods during transit and needs to be presented with the goods at any offices of transit. Normally, this would be presented at the Export Port, Import Port, and also at the office of destination, where the T1 must be closed/discharged, in order for the release to be granted on the guarantee of the customs agent making the T1. Here at the office of destination final customs clearance is made any duties and taxes are payable.

Required for EU goods that are in free circulation in EU in order to transit non-EU country without attracting duty/taxes.

So from Northern Ireland or EU (inc Ireland) goods are EU status, so in free circulation in EU. However, when passing through non-EU (ie through Great Britain) a T2 is needed to transit.

Like T1, the T2 document needs to be closed upon arrival at destination by sending an arrival message in the NCTS system (New Computerised Transit System).

NI via GB to EU - Customs declaration required in NI, T2 transit doc* required in GB, Customs declaration required in EU.

EU via GB to NI - Customs declaration required in EU, T2 transit doc* required in GB, Customs declaration required in NI.

IRE via GB to EU - Customs declaration required in IRE, T2 transit doc* required in GB, Customs declaration required in EU.

EU via GB to IRE - Customs declaration required in EU, T2 transit doc* required in GB, Customs declaration required in IRE.