2020 was a challenging and difficult year for the World and not least in that, the UK leather industry. The impact of the Covid-19 crisis on trade, saw UK businesses losing orders, money and regrettably, employees. These difficulties were compounded by the uncertainties over Brexit, with the future of our trading relationship with our largest trade partner left undecided until the very last minute. However, on the 24th of December, the UK and EU agreed a trade agreement, averting the very damaging prospect of the ‘no-deal’ scenario.
While the struggle with Covid-19 continues, the finalising of the trade agreement between the UK and the EU has brought some welcome relief. The full implications (and possible complications) of the agreement may not become apparent for some time, but there were a number of positive outcomes for the UK leather industry.
Trade
The Agreement establishes zero tariffs or quotas on trade between the UK and the EU, where goods meet the relevant rules of origin. This means there will be no tariffs or quotas on the movement of goods between the UK and the EU. Furthermore, the agreement includes provisions which reaffirm, incorporate and build upon WTO commitments and principles, facilitate trade, and address non-tariff barriers (such as import and export licensing restrictions). It also ensures that trade remedy measures are investigated and applied in a proportionate and transparent manner.
Workers’ Rights
The Agreement includes reciprocal commitments not to reduce the level of protection for workers or fail to enforce employment rights in a manner that has an effect on trade. The provisions are clear that both sides have the freedom and ability to make their own decisions on how they regulate – meaning that retained EU law will not have a special place on the UK’s statute books.
Non-regression on Environmental Protections
The Agreement includes reciprocal commitments not to reduce the level of environmental or fail to enforce its laws in a manner that has an effect on trade, including cross-economy greenhouse gas emission reduction targets. The ‘non-regression’ clause will cover areas including: industrial emissions; air emissions and air quality; waste management; the prevention, reduction and elimination of risks to human health or the environment arising from the production, use, release or disposal of chemical substances.
The Agreement gives both sides the freedom to set their own climate and environmental policies in the way most appropriate to achieve their aims. The domestic supervisory bodies of the UK and EU will cooperate to ensure effective enforcement of their respective environmental and climate laws.
Sanitary and phytosanitary measures
The objectives here are to protect human, animal and plant life or health facilitating trade between the UK and EU and ensure that sanitary and phytosanitary measures do not create unnecessary barriers to trade. However, raw hides and skins will now require a Health Certificate to cross the border between the UK and the EU.
Essentially, the trade of hides, leather, chemicals and machinery with the EU will continue on almost the same basis as before Brexit, i.e. tariff-free and on an equivalent regulatory basis. Furthermore, there will be no erosion of the standards on animal welfare, the environment, chemicals, etc., which make UK-manufactured leathers some of the best in the World for CSR requirements as well as quality.
However, all UK businesses trading to the EU will be faced with additional costs and bureaucracy with regard to exports and imports. It is essential that you understand and prepare for these additional requirements and there are a number of resources available to guide you through that process, e.g. https://www.gov.uk/export-goods. Consideration will need to be given to cross-border financial arrangements such as VAT payment and recovery. Although the agreement does not provide specific detail on these requirements, large amounts of secondary legislation has and will be generated to cover these areas.
While an agreement that provides for tariff and quota-free trade with the EU is very welcome, it is clear that trade with the EU will become more costly and more complicated. The introduction of the new points-based immigration system may also impact on our industry, and others, that have benefited from the free movement of workers from the EU. For many companies, these workers have filled gaps in the workforce that simply could not be filled by UK workers but will now fail to meet the requirements imposed by the new regime.
The process of the implementing the agreement is ongoing and Leather UK is still in very regular conversations with the Department for Business, Energy and Industrial Strategy (BEIS). BEIS are very keen to understand the challenges face by industry as a result of Brexit and have been very helpful in addressing the concerns and questions that we have had. Please do not hesitate to contact us should you have any questions on the new arrangements with the EU.
Please see below relevant updates for your businesses from the Department for Business, Energy and Industrial Strategy (BEIS).We are publishing these updates in the order that they are received, and you may have to look very closely for the information you require. This page will be curated with relevant information as often as possible.
Reminder: The UK-EU Trade and Cooperation Agreement (TCA) and accompanying summary documents can be found here. A reminder that the Product Specific Rules of Origin can be found in these annexes. The following link is also helpful: https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-between-the-uk-and-eu
Customs and Borders
List of customs agents and fast parcel operators: The list of customs agents and the list of fast parcel operators have been updated today.
Return your rejected exports from the EU: Updated today with links to post Brexit transition guidance
ODS exports rejected at an EU border control post: What to do if your ozone-depleting substances (ODS) exports are rejected at an EU border control post (BCP). Published today
Moving goods through the Port of Dover and Eurotunnel using common transit: The address for Sevington inland border facility has been changed as you cannot currently use it’s postcode for satellite navigation.
Get a goods movement reference: Information added today about declaring goods orally or by conduct.
Notices to be made under the Customs (Import Duty) (EU Exit) Regulations 2018: Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 which have the force of law.
Trade with non-EU (including GSP)
Trade with Japan from 1 January 2021: Updated ‘Small consignments and waivers’ information with UK waiver limit.
Webinars for organisations that trade with the EU Reminder Link to General Scheme of Preference (GSP) Webinar to take place on January 12 2021. The webinar is for businesses that have an interest in importing goods from countries that are classified as low income, low-middle income and least developed.
Communications
Brexit Transition Campaign – Local Communications Toolkit: Updated as there is a newer version.
Trade in animal products
Trading with the UK: exporting animals and animal products to the UK: Updated with the name of the UK Office of Sanitary and Phytosanitary Trade Assurance which will co-ordinate SPS trade assurance in the UK.
Movement of Goods and Designated Standards
Trading and moving endangered species protected by CITES from 1 January 2021: Added section on returned goods.
Information for EU nationality staff
EU Settlement Scheme: presentation: Updated to reflect end of EU transition period.
Border Operating Model case studies
The Border Operating Model: the Links concerning Rules of Origin have now been updated
GSP Webinar
On Tuesday 12 January the Department for International Trade and The Foreign Commonwealth Office will host a webinar on the UK’s Generalised Scheme of Preference (GSP). If your business currently imports or is interested in importing goods from countries in the list downloadable on the webpage here, this session might be of interest. Click here to register.
Reminder for UK-EU trade
Claiming preferential rates of duty between the UK and EU: This page contains information and links on how to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration.For those products being exported from the UK to the EU that do not qualify for preferential rates and will be subject to the EU’s Common External Tariff, the tariff rates can be found here at the Access to Markets tool by entering the relevant tariff code: https://trade.ec.europa.eu/access-to-markets/en/content.
Important updates to Customs Regulations
Notice to be made under the Customs (Records) (EU Exit) Regulations 2019
Notices to be made under the Customs (Import Duty) (EU Exit) Regulations 2018:
Notice to be made under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020: Notice to be made under the Customs Safety and Security Procedures (EU Exit) Regulations 2020:
Notice to be made under the Customs (Transitional) (EU Exit) Regulations 2020:
Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019:
Notices to be made under the Customs (Export) (EU Exit) Regulations 2019
Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020
EU-UK data and dividends/ interest transfers
EU business: data protection and copyright: Updated with the latest information on transferring personal data to the UK.
Receiving interest, royalties or dividends payments from the EU: Find out about changes to tax deductions from interest, royalties and dividends following the end of the Brexit transition period.
UK-EU Trade and Cooperation Agreement
Prime Minister’s statement on EU negotiations: 24 December 2020: Prime Minister Boris Johnson gave a statement on the outcome of negotiations with the European Union.
Agreements reached between the United Kingdom of Great Britain and Northern Ireland and the European Union: This document summarises the Agreements between the United Kingdom and the European Union. The Trade and Cooperation Agreement and other agreements are provided for information only. No rights may be derived from them until the date of application. The numbering of the articles is provisional. Following documents added: Trade and Cooperation Agreement (including Annexes and Protocols), Declarations, Nuclear Cooperation Agreement and Agreement on Security Procedures for Exchanging and Protecting Classified Information.
The UK’s trade agreements: Added a section for the trade agreement with the EU, with links to the agreement document (including summary explainer) and transition checker tool. Also updated to reflect the signing of the UK-Moldova Agreement.
UK-EU Future Relationship
EU (Future Relationship) Bill: The European Union (Future Relationship) Bill enables the UK Government to implement and ratify the Agreements agreed between the UK and the EU.
Prime Minister’s opening statement to the House of Commons on the UK-EU deal: 30 December 2020: Prime Minister Boris Johnson spoke in the House of Commons on the deal agreed with the European Union.
Customs (including declarations), Duties, VAT, Northern Ireland
Claiming preferential rates of duty between the UK and EU from 1 January 2021: How to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration.
Check what declarations need to be made for goods you bring or receive into the UK from 1 January 2021: From 1 January 2021, if you’re a UK-based business bringing or receiving goods into Great Britain or Northern Ireland check what declarations may need to be made. More information added on making and submitting declarations. New ‘How to submit’ section added.
Apply to import multiple low value parcels on one declaration from 1 January 2021: We have added the CHIEF customs procedure codes to use for bulk import reduced data set.
Ongoing customs movements and procedures at the end of the transition period Find out what to do if you’re moving goods or have goods in customs procedures at the end of the transition period.
Webinars for organisations that trade with the EU: Sign up for webinars or watch pre-recorded webinars about the new rules on trading with the EU from 1 January 2021. Links have been updated
Using CHIEF for declaring goods into or out of Northern Ireland from 1 January 2021: EORI number guidance has been added for Northern Ireland traders using CHIEF.
Moving your goods to common or EU transit countries: Information about the office of departure process in Northern Ireland for starting your transit movement from 1 January 2021 has been added.
Draft Notice to be made under the Customs (Transitional) (EU Exit) Regulations 2020: Notices made under The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 which have force of law under Customs Regulations
Using CHIEF for declaring goods into or out of Northern Ireland from 1 January 2021: From 1 January 2021, find out when you will still be able to use CHIEF (for a limited period of time) for declaring goods into or out of Northern Ireland.
Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021: Information has been added about if you supply goods to a business in Northern Ireland but do not have a fixed address in Northern Ireland.
VAT and overseas goods sold to customers in the UK using online marketplaces from 1 January 2021: Information has been added about selling goods to Northern Ireland.
Moving qualifying goods from Northern Ireland to the rest of the UK from 1 January 2021: Information has been added about goods for which specific conditions apply when moved from Northern Ireland to Great Britain, and placing qualifying goods on the market in Great Britain.
Customs, VAT and Excise UK transition legislation from 1 January 2021: Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020. Also updated: ‘The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020’, ‘The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020’, and ‘The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020’
Value Added Tax EU Exit Transitional Provisions: Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
Notices to be made under The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020: The list of other locations has been updated.
List of customs agents and fast parcel operators: The list of customs agents and the list of fast parcel operators have been updated.
Export or move live animals and animal products to the EU or Northern Ireland from 1 January 2021: Updates following the deal. Amended sections on other export requirements and trade agreements to remove references to tariffs for exports to the EU.
Declaring reusable packaging for Great Britain imports and exports from 1 January 2021: From 1 January reusable packaging will require an import or export declaration. You may be able to make a declaration at the border (known as a ‘declaration by conduct’) instead and provide information to HMRC on a quarterly basis.
Goods Regulations
Placing manufactured goods on the EU market from 1 January 2021
Conformity assessment bodies: change of status from 1 January 2021
Changes made: UK conformity assessment bodies will no longer be able to carry out mandatory conformity assessment for products being placed on the EU market.
Product safety and metrology from 1 January 2021: Great Britain: Guide added on Regulation 765/2008 on Accreditation and Market Surveillance.
Hallmarking requirements from 1 January 2021: How UK jewellery importers and exporters will be affected from 2021. From 1 January 2021, EU hallmarks will continue to be recognised for the Northern Ireland market. Any new stock entering the market in Great Britain will require a UK hallmark or Common Control mark.
Goods movement (including GVMS)/ haulage
Starting and ending transit movements in Northern Ireland using common and Union transit: Find out what you need to do if you start and end transit movements in Northern Ireland using common and Union transit
Register for the Goods Vehicle Movement Service: Information about how to get a goods movement reference after you’ve registered has been updated.
Check if a goods movement reference is valid: If you’re using the Goods Vehicle Movement Service, find out what you must do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved.
Get a goods movement reference: Information has been added about needing a goods movement reference if you are moving an empty trailer.
Get a goods movement reference: service availability and issues: Check the availability and any issues affecting the get a goods movement reference service.
Driving in the EU from 1 January 2021: lorry and goods vehicles drivers: Updated the information about where you’ll need international driving permits (IDPs), when you’ll need a visa, and the vehicle insurance documents you’ll need.
ECMT international road haulage permits Updated why you need ECMT permits in 2021, and how to buy short-term (30-day) permits to use in January and February 2021 if you want to make a third cross-trade movement.
UK Licence for the Community for international road haulage from 1 January 2021 UK Licences for the Community are replacing EU Community Licences to transport goods by road – find out how they work and when you’ll get yours. Updated the list of countries where you’ll be able to use a UK Licence for the Community.
Carry out international road haulage from 1 January 2021: Updated the information about the journeys you can make in the EU, including cross-trade and cabotage jobs, what you’ll need ECMT permits for, and vehicle insurance green cards.
Community, Common Transit and TIR: newsletters: Community, Common Transit and TIR edited to include Newsletter 5 December 2020
Services
Accounting for UK companies from 1 January 2021 How companies incorporated in the UK, or where the parent company is incorporated in the UK, can comply with UK accounting and reporting requirements from 2021. Guidance updated following the Free Trade Agreement with the EU. If you list on an EEA regulated market you will need to check the reporting requirements in the relevant jurisdiction.
Selling services to the EU, Switzerland, Norway, Iceland and Liechtenstein from 1 January 2021: Updated the following sections to reflect the changes created by the UK and EU Trade and Cooperation Agreement: overview, trade regulations, VAT on sales of digital services, business travel and entry requirements, social security payments for employees, recognition of professional qualifications, and data transfer and GDPR.
Information for EU trading partners
EU business: importing from the UK
EU business: taxes and tariffs
Both links updated to make it clear that the UK and EU Trade and Cooperation Agreement establishes zero tariffs or quotas on trade between the EU and the UK, where goods meet the relevant rules of origin.
Information for EU/EEA/ EFTA nationality staff
Healthcare for EU citizens living in or moving to the UK from 1 January 2021: Updated to reflect the terms of the UK–EU Trade and Co-operation Agreement on reciprocal healthcare arrangements.
Social security contributions for workers coming to the UK from the EEA or Switzerland from 1 January 2021 Check where you need to pay social security contributions from 1 January 2021, if you’re a worker from the EU, Norway, Iceland, Switzerland or Liechtenstein working in UK.
Procurement
Bidding for overseas government procurement opportunities: what to expect from 1 January 2021: Information for UK businesses about overseas government procurement opportunities. Updated the section on procurement opportunities in addition to GPA coverage to reflect the extension of market access cover agreed in the UK-EU Trade and Cooperation Agreement.
Agreements in Non-EU trade and services
Trade with Canada from 1 January 2021: Updated with the latest information on trading with Canada.
Trade with Egypt from 1 January 2021: Updated with the latest information on trading with Egypt from 1 January 2021.
UK-Kenya Economic Partnership Agreement: Added link to Memorandum of Understanding between the UK and Kenya on the Economic Partnership Agreement.
Memorandum of Understanding between the UK and CARIFORUM states on the Economic Partnership Agreement: Memorandum of Understand (MoU) between the UK and CARIFORUM states: The Republic of Trinidad and Tobago and Saint Christopher and Nevis.
UK-Switzerland Services Mobility Agreement: Documents related to the UK-Switzerland Services Mobility Agreement from 1 January 2021.
Other announcements
Home Secretary hails security agreement with EU: First published on 25 December.
Withdrawal Agreement Joint Committee minutes: 17 December 2020 Summary minutes from the meeting of the Withdrawal Agreement Joint Committee on 17 December 2020. First published on 23 December.
Sector specific movement of goods
Importing and exporting plants and plant products from 1 January 2021: Removal of plants from the list of prohibited plants and plant products.
Non-EU trade (including GSP)
Trading with developing nations from 1 January 2021: Updated UK Generalised Scheme of Preferences to reflect changes to tariffs. Also added links to UK GSP customs requirements as well as notices on graduated goods and GSP trade arrangement suspensions for certain countries.
Existing UK trade agreements with non-EU countries: Updated the table for Signed trade agreements, expected to be in effect from 1 January 2021 to include Turkey, Vietnam, Solomon Islands, Samoa and Republic of Guyana. Also updated to reflect the agreement in principle of the UK-Cameroon Agreement
UK and Turkey sign trade deal: Press release published 4th January.
Trade with North Macedonia from 1 January 2021: Updated with the latest business advice for North Macedonia.
UK-Pacific economic partnership agreement (EPA) Documents containing treaty information and a summary of the agreement on trade between the UK and Pacific States; link to Memorandum of Understanding between the UK and Pacific states on the Economic Partnership Agreement for the Solomon Islands and Samoa.
Withdrawal Agreement arbitration panel: Decision of the Withdrawal Agreement Joint Committee on establishing a list of 25 persons to serve on an arbitration panel under the Agreement.
Social security coordination between the UK, EU and EFTA States: Decision of the Withdrawal Agreement Joint Committee on social security coordination between the UK, EU, European Free Trade Agreement (EFTA) States.
Guidance for DCMS sectors on the UK’s exit from the EU Updated guidance now that the UK has left the EU for those sectors covered by DCMS including Creative Industries and Sports/ Leisure
Customs and Goods movement (including GB-NI)
The Border Operating Model: A new version of the document has been uploaded to reflect the FTA with the EU.
Register to make an entry summary declaration in Great Britain Information has been added about what to do if the S&S GB service is not available.
Sending parcels between Great Britain and Northern Ireland from 1 January 2021: Find out what you need to do if you are a business or individual using an express carrier (including Royal Mail Group) to move parcels between Great Britain and Northern Ireland.
Apply to access Customs Handling of Import and Export Freight (C1800): If you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declarations you’ll need to tell HMRC your full contact details so they can be linked to your CHIEF badge.
UK- Turkey Trade
Summary of the UK-Turkey Trade Agreement
UK-Turkey Trade Agreement: Documents including treaty information, guidance, and a policy paper
Customs, VAT, and Excise Legislation
Customs, VAT and Excise UK transition legislation from 1 January 2021
Changes made:
- Tariff Statutory Instruments and reference documents section has been updated to add Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 1, part 2, part 3, and part 4.
- Customs notices and directions that have the force of law has been updated to include ‘Draft Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019’, ‘Draft Notices to be made under the Customs (Export) (EU Exit) Regulations 2019’, ‘Draft Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018’, ‘Draft Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019’, ‘Draft Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020’. See below
- Special Directions made under section 30 of the Customs and Excise Management Act 1979
- Draft Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020.
- Draft Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
- Draft Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Draft Notices to be made under the Customs (Export) (EU Exit) Regulations 2019:
- Draft Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019
- Draft Notice to be made under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Travelling to the EU (including for work)
Air, sea, road and rail transport between the UK and EU: Transport and travel guidance for working in or travelling to the EU.
Passenger travel to the EU by air, rail or sea: Travel and passenger rights and the measures in place to minimise disruption.
Accounting and company registration
Accounting for UK companies: How companies incorporated in the UK, or where the parent company is incorporated in the UK, can comply with UK accounting and reporting requirements.
Changing your company registration from 1 January 2021: Find out if your business will need to change its company registration following the end of the Brexit transition, and how to do this.
Data and Intellectual Property
Using personal data in your business or other organisation from 1 January 2021: Added information on the EU-UK Trade and Cooperation Agreement interim bridging mechanism for personal data.
Using personal data in your business or other organisation: What action you need to take regarding data protection and data flows with the EU/EEA.
Intellectual property after 1 January 2021: The transition period has ended. On 1 January 2021 there will be changes to UK intellectual property law to ensure the smooth departure from EU IP systems.
Retaining protection in the UK for EU Intellectual Property rights
Information on retaining protection in the UK for EU Intellectual Property rights
Access to copyright works for visually impaired people from 1 January 2021: The IPO’s guidance on access to copyright works for visually impaired people after the transition period has been updated to reflect that the UK has now ratified the Marrakesh Treaty in its own right. The UK’s ratification of the treaty came into force on 1 January 2021.
Changes to copyright law from 1 January 2021: The IPO’s guidance on the protection of UK Copyright works in the EU from 1st January 2021 has been revised to reflect that the transition period has now ended.
Information for EU-National staff
National Insurance for workers from the UK working in the EEA or Switzerland: Check which country’s social security contributions you must pay if you’re a worker from the UK working in the EU, Norway, Iceland, Switzerland or Liechtenstein.
EU Settlement Scheme: applying from outside the UK and EU Settlement Scheme: evidence of UK residence: Added information for if you’re applying as the family member of an EU, EEA or Swiss citizen.
Customs, VAT, and eCommerce
Customs, VAT and Excise UK transition legislation from 1 January 2021
Customs notices and directions that have the force of law has been updated to include :
- ‘Notices to be made under the Control of the Movement of Goods Regulations 1984’,
- ‘Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020’,
- ‘Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019’
- ‘Notices to be made under the Customs (Northern Ireland)(EU Exit) Regulations 2020’
Notices to be made under The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020: Notices to be made under The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
List of customs agents and fast parcel operators: The list of customs agents and the list of fast parcel operators have been updated.
Declaring reusable packaging for Great Britain imports and exports: From 1 January reusable packaging will require an import or export declaration. You may be able to make a declaration at the border (known as a ‘declaration by conduct’) instead and provide information to HMRC on a quarterly basis.
Delaying declarations for EU goods brought into Great Britain: Check if you can record goods in your own records and give HMRC the information up to 6 months later.
VAT and overseas goods sold directly to customers in the UK: How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
VAT and overseas goods sold to customers in the UK using online marketplaces: How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
How to report EU sales made on or before 31 December 2020 for VAT: Find out how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List. This guidance is only for sales made on or before 31 December 2020.
The eCommerce Directive after Brexit: What you need to do now that the eCommerce Directive no longer applies to the UK.
Registering and renewing.eu domain names in the UK: Find out what you need to do if you hold a.eu domain or want to register one.
Northern Ireland, and Goods Regulations
Notices to be made under the Customs (Northern Ireland) (EU Exit) Regulations 2020: Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 which have the force of law.
Trading and moving goods in and out of Northern Ireland: Information about moving commercial goods in your baggage has been added.
Moving goods into, out of, or through Northern Ireland from 1 January 2021 Updates to copy and collection links, including publication and guidance summaries newly published:
– Placing manufactured goods on the market in Northern Ireland
– Placing manufactured goods on the market in Great Britain
– Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021: Information has been updated about how to check that goods brought into Northern Ireland from Great Britain are not ‘at risk’, when your goods are not ‘at risk’ due to the applicable tariffs and what supporting evidence you’ll need to declare your goods not ‘at risk’.
– Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain: Information has been updated about how often you’ll need to fill in the Customs Duty waivers form after you’ve made your first claim.
– Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU: How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
Placing manufactured goods on the EU market: What you need to do to comply with regulations on manufactured goods you place on the EU market.
Using the UKNI marking Find out if you will need to use the new UKNI marking and how to use it.
Using the UKCA marking Find out if you need to use the UKCA marking and how to use it.
Designated standards: Links to designated standards from 1 January 2021 added for household refrigeration appliances and conformity assessment and management systems.
Textile labelling: Advice for manufacturers and retailers on textile labelling.
Footwear labelling: Advice for manufacturers and retailers on footwear labelling.
Meeting climate change requirements in 2021: How emissions trading, ecodesign and energy labelling have changed from 1 January 2021.
EU ETS obligations and access to EU registry systems in 2021: Information on how to meet ongoing obligations under the EU Emissions Trading System (ETS) and accessing EU registry systems in 2021.
Movement of goods (sub-sector specific)
Applying for quota to import or produce ozone-depleting substances: Updated with guidance on how to apply for ODS quota from 1 January.
Importing or moving live animals, animal products and high risk food and feed not of animal origin: The checks you need to make, the documents you need and how to notify the authorities for live animals, animal products and high risk food or feed not of animal origin (HRFNAO).
Importing and exporting plants and plant products: Guidance on how to import and export plants and plant products to and from the UK.
DUS protocols for testing plant varieties: Removed DUS forms and added option to email for a copy of the DUS protocol for some species
Trade with EEA EFTA and Non-EU countries (including GSP)
Norway, Iceland and Liechtenstein: arrangements from 1 January 2021: This page brings together guidance and information on the UK’s relationship with Norway, Iceland and Liechtenstein (EEA EFTA States) from 1 January 2021.
Existing UK trade agreements with non-EU countries: Updated to add links to the agreement documents for Mexico, Moldova, Vietnam and Turkey. Added a link to the summary of the Cameroon trade agreement.
Trading with developing nations: Details on the UK’s Generalised Scheme of Preferences.
Trading under WTO rules: Updated with new guidance for Great Britain and Northern Ireland.
The UK sanctions list: The UK’s sanctions framework has changed.
