Importing & Exporting in a potential no-deal Eu exit These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk overall_1_131918844650991454 columns_1_131918844650991454 Importing & Exporting in a potential no-deal Eu exit

Welcome Andrew Willman - BEAMA These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk overall_1_131918844650991454 columns_1_131918844650991454 Welcome Andrew Willman - BEAMA

Introduction & overview Tony Thomas - border delivery group These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk overall_1_131918844650991454 columns_1_131918844650991454 Introduction & overview Tony Thomas - border delivery group

Brexit: The scenarios Position: These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Position: It was agreed at the European Council yesterday that, subject to the deal being passed next week, the date of the UK departure will now be extended to 22 May. If Parliament does not approve the deal next week, Article 50 would be extended to 12 April. At this point, we would either leave with no deal or put forward an alternative plan.

Border Delivery Group HMG objectives for the border These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk HMG objectives for the border Maintaining security Facilitating the flow of goods (including animals, food and plants) and people Protection of revenue and compliance with standards We have agreed to maintain security and prioritise flow, ensuring new controls or processes do not interrupt flow of goods Leaving the EU without a Deal => UK will be 3rd country: Customs, Sanitary & Photosanitary and other controls will apply to all goods moving across the border Permits and licenses for transport Significant Challenges for all businesses which trade between EU and UK: 145,000 UK businesses which only trade with EU Greatest risk with SMEs , inc small businesses which serve supply chains

Go online to gov.uk for the most up to date information, including: overall_1_131909330706806068 columns_6_131909333956719804 23_1_131898766477144216 24_1_131898766508304422 33_1_131898767018609914 8_1_131909330056234927 17_1_131909330464163844 31_1_131909330464595005 32_1_131909330779556429 37_1_131909333640865797 Use the information available today and online to help you understand and prepare for the changes at UK borders These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Go online to gov.uk for the most up to date information, including: Gov.uk/euexit landing page: a single location with a streamlined user journey where anyone can find guidance and the most up-to-date information to prepare for EU Exit. Through this, you can access: Step-by-step guides: detailing the actions you need to take to continue to import and export in a no deal scenario Technical notices: policy detail covering a wide range of changes in a no deal scenario. Partnership Pack and communications products: a pack designed to help you support businesses preparing for day one if we leave the EU without a deal. Leaflets: covering the key changes in a no deal scenario, for a range of industries Videos: covering the key changes and additional requirements, including short clips designed for social media and deep dive videos into key topics such as importing and exporting Weekly bulletin: email updates covering new information related to EU Exit. To subscribe to the bulletin, email secretariatmailbox.borderplanninggroup@hmrc.gov.uk

Customs & the border in a no- deal scenario These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk overall_1_131918844650991454 columns_1_131918844650991454 Customs & the border in a no- deal scenario Phil Bower- hmrc

Appoint an intermediary Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Customs Declarations Customs declarations will be needed on UK-EU trade in a no deal scenario Businesses will need to decide how they want to manage the declarations process: HMRC is working to ensure that as many businesses as possible have the capability to make customs declarations on day 1 Appoint an intermediary Use specific software End-to-end service Project Name: HMRC v1.8

Importing goods through RoRo borders on ‘Day 1’ These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Importing goods through RoRo borders on ‘Day 1’ overall_0_131890129951127481 columns_2_131889998625156500 6_1_131889998640165249 9_1_131889998640376058 25_1_131890006548949768 30_1_131890010047522118 33_1_131890010222844276 37_1_131890018140189422 38_1_131890029732408871 44_1_131890068567785038 27_1_131890129739223457 Master Reference Number (MRN) or EORI provided to haulier/freight forwarder Goods held Pre-border En route customs Pre-lodge import declaration to UK Government Register for EORI Duties paid or deferred Update status of customs to show goods arrived in UK Goods free to leave At UK border Businesses can defer payment if: Paying customs in monthly payments Using special relief schemes Risk-based checks, no change from current approach Business Haulier UK Government Key: Responsible parties After arrival in UK, update status of declaration by close of business next working day

Exporting goods through RoRo borders on ‘Day 1’ These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Exporting goods through RoRo borders on ‘Day 1’ overall_0_131890129951127481 columns_2_131889998625156500 6_1_131889998640165249 9_1_131889998640376058 25_1_131890006548949768 30_1_131890010047522118 33_1_131890010222844276 37_1_131890018140189422 38_1_131890029732408871 44_1_131890068567785038 27_1_131890129739223457 14_1_131914602241601124 Pre-departure Authorised premise/DEP Submit combined Export/ Safety & Security Declaration Document checks – response provided to exporter Post border Haulier checks in for boarding and takes goods to departure point Pre-lodge any supporting documents on relevant system(s) Business UK Government Key: Responsible parties At UK border Haulier takes goods to DEP; Checks carried out if necessary and Declaration updated High risk goods: Obtain full departure message from HMRC or intermediary Customs and safety/security exports Ferry/train departs Exporter tells haulier if Permission to Proceed granted or need to take goods to Designated Export Point (DEP) Permission to proceed granted

Transitional Simplified Procedures (TSP) Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Transitional Simplified Procedures (TSP) HMRC recognises the challenge that traders face in preparing for a No Deal scenario We are committed to supporting trade on Day 1 by offering customs simplifications Transitional Simplified Procedures will make importing goods from the EU through all ports and airports (including the Channel Tunnel) easier for the initial period after the UK leaves the EU Traders registered for TSP will not need to make full customs declarations at the border and will be able to defer paying their customs duties TSP will be available until at least 29 March 2020 Project Name: HMRC v1.8

Transitional Simplified Procedures (TSP) Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Transitional Simplified Procedures (TSP) To be eligible, traders must: Be established in the UK Have the intention to import goods into the UK from the EU Have an Economic Operator Registration Identification (EORI) number Traders will not be eligible if: They are an intermediary or acting on behalf of someone else They have a history of non-compliance Goods are imported from outside the EU Goods are subject to a Customs Special Procedure Project Name: HMRC v1.8

TSP Declaration – Standard Goods Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk TSP Declaration – Standard Goods The trader makes a declaration directly in their commercial records when the goods cross the border The trader will provide the haulier with their EORI number as proof the goods are subject to a TSP process This is followed by a supplementary declaration submitted by 4 October 2019 for goods imported up to 30 September 2019 and thereafter by the 4th working day of the month following the arrival of the goods in the UK Project Name: HMRC v1.8

TSP Declaration – Controlled Goods Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk TSP Declaration – Controlled Goods The trader submits a simplified frontier declaration before arrival at the border, and ensures all necessary certificates and licences are available The reference number for this declaration is given to the haulier as proof customs formalities have been entered into On arrival in the UK, the trader updates the declaration to “arrived” before the end of the working day following the crossing This is followed by a supplementary declaration by the 4th working day of the month following the arrival of the goods in the UK. If the trader is already using this process, they can choose to use it for standard goods as well Project Name: HMRC v1.8

Entry Summary Declarations (Safety and Security) Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Entry Summary Declarations (Safety and Security) overall_0_131890129951127481 columns_1_131896072887296470 6_1_131889998640165249 9_1_131889998640376058 25_1_131890006548949768 30_1_131890010047522118 33_1_131890010222844276 37_1_131890018140189422 38_1_131890029732408871 44_1_131890068567785038 27_1_131890129739223457 7_1_131896069413037518 In a no deal scenario, the UK will phase in the requirement for entry summary declarations (ENS) on all goods arriving from the EU over 6 months. We are taking this approach to give carriers and hauliers more time to prepare for their obligations. The legal requirement to submit an ENS for goods arriving from the EU will come into force in Autumn 2019. In the transitional period, HMRC will work with businesses to get them ready. S&S information required on export will continue to be provided as part of the export customs declaration. We expect that the EU will require an ENS for UK to EU imports Project Name: HMRC v1.8

Duty Deferment Current rules These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Duty Deferment Current rules If a trader will have duties or import VAT to pay, they must have a duty deferment account to use TSP or an agent’s CFSP: in practice, this is a direct debit mandate it allows HMRC to take a monthly payment of duties the direct debit is taken 15 days after the supplementary declaration is made EU rules require a customs comprehensive guarantee (CCG) to defer duty: this covers multiple debts under one financial guarantee traders must meet competence and compliance criteria to give a CCG can take up to 120 days

Duty Deferment – Day 1 Day 1 easements: These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Duty Deferment – Day 1 Day 1 easements: traders will not be required to meet the CCG criteria traders will have six months until 30 September 2019 to submit a financial guarantee to HMRC to back their deferment account traders can still choose to apply for a CCG, as those with AEO C status can seek a reduction in the level of guarantee required to defer duty

Special procedures – Day 1 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Special procedures – Day 1 Current rules: EU rules require a customs comprehensive guarantee (CCG) to obtain a full authorisation for a special procedure Day 1 easements traders will not be required to meet the CCG criteria nor provide a financial guarantee for: Inward processing Outward processing Temporary admission Authorised use (a.k.a. end use) Customs warehousing still need to meet criteria for the special procedure this policy will be monitored, and traders will be given 12 months’ notice of changes

Common Transit Convention (CTC) Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Common Transit Convention (CTC) What is it CTC facilitates the movement of goods across borders of member countries (EU Member States, Turkey, Iceland, Norway, Switzerland, Liechtenstein, North Macedonia and Serbia) by only requiring customs declarations and payment of duties when goods arrive at their final destination The UK is a member of the CTC now, and will continue to be a member once we have left the EU Why use it facilitates the flow of goods minimises the cost of administration reduces delays at borders Project Name: HMRC v1.8

Common Transit Convention (CTC) Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Common Transit Convention (CTC) What is different The requirements for traders will be similar to now, with the additional requirement of scanning a Transit Accompanying Document at the point of entry into the UK (or into the EU when exporting) Volumes What do I need to Consider: registering to use NCTS, which is the system used for moving goods under transit registering as an Authorised Consignor/Consignee to allow you to start and end transit movements from your own premises expanding existing or adding new Authorised Consignor/Consignee facilities Project Name: HMRC v1.8

Transit and the Common Transit Convention (CTC) These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Transit and the Common Transit Convention (CTC)

Key Actions for Businesses Event Name Here 12/02/2007 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Key Actions for Businesses Businesses who only trade with the EU need to act now to ensure that they are prepared in the event of a No Deal EU exit Apply for an EORI number Confirm you can complete each data field in the Declaration Agree responsibilities with your customs agent and logistics provider for each part of the process and update your contracts to reflect this Identify software for submitting documents, if you do not use a customs agent Project Name: HMRC v1.8

These slides were created for the EURIS webinar held on 26/03/19 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk VAT Update

These slides were created for the EURIS webinar held on 26/03/19 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Overview If the UK leaves the EU without a deal, the government’s aim will be to keep VAT processes as close as possible to now However, there will be some changes that will affect businesses We have taken steps to mitigate the impact of changes where we can We want to help businesses understand what they need to do, and help them to do it, so they can continue trading smoothly

These slides were created for the EURIS webinar held on 26/03/19 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk What’s changing? In a no deal scenario, postponed accounting will be introduced for imports from the EU and Rest of World Business will not need to register to use postponed accounting. They will simply make the appropriate entry and provide their VAT registration number on their customs declaration An online monthly statement will show the VAT that’s been postponed. This will provide the evidence to declare/ recover import VAT on your VAT return Postponed accounting won’t be available for postal goods of £135 or less Postponed accounting won’t be available for non-VAT registered businesses

These slides were created for the EURIS webinar held on 26/03/19 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk What’s changing? For parcels sent by overseas businesses, Low Value Consignment Relief will be abolished, and an online service will collect VAT from businesses for parcels up to £135 We are working with stakeholders to help businesses be compliant and parcel operators adjust to the new processes We’ve updated the EU Exit Partnership Pack with more guidance on the service and rules around VAT The parcels service is now available for non-UK businesses to register online

These slides were created for the EURIS webinar held on 26/03/19 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk What’s changing? We expect EU member states will apply Rest of World rules to the UK for exports and other EU VAT processes For exports, businesses no longer need to complete EC sales lists, but will need to review the rules in individual member states that apply for import VAT The UK would stop having access to certain EU VAT IT systems – but a new UK VAT registration number checker will be available For tour operators that use the EU ‘TOMS’ scheme, our aim is to keep rules as close as possible to now

These slides were created for the EURIS webinar held on 26/03/19 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk For action If you currently use Mini One Stop Shop or the EU VAT refund system please prepare your businesses by reading the guidance on IT systems on GOV.UK Review VAT rules in member states where you do business. The European Commission has recently published guidance. If you have suppliers based overseas who will be sending goods to you, alert them to the guidance on Low Value goods. Familiarise yourselves with the statutory instruments which you can read on GOV.UK or Legislation.gov.uk If you want to understand how postponed accounting will operate, please sign up for alerts to guidance updates on GOV.UK

Thank you If you have any further questions, please email These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk Thank you If you have any further questions, please email externalstakeholders.customs@hmrc.gsi.gov.uk

These slides were created for the EURIS webinar held on 26/03/19 These slides were created for the EURIS webinar held on 26/03/19. For the most up to date information after this date please refer to gov.uk overall_1_131918844650991454 columns_1_131918844650991454 questions