Brexit Changes in the customs sector

Foreign Trade AT–UK Source: Statistik Austria Brexit

Hard – Soft Brexit The UK remains a member of the Common Transit Convention (New Computerised Transit System, NCTS) Hard Brexit Change from the Union customs procedure to the Common Transit Convention Permits must already have been granted No free trade agreement Third-country tariff rates apply in both directions Soft Brexit No effects in the customs area for the time being Time pressure reduced Further negotiations in the free trade agreement area until 31-DEC-2020 Possibility of preferential tariff rates in the trade with the UK Brexit

General Information Currently: Intra-Community deliveries/acquisition Intrastat declaration Recapitulative statement EMCS report (consumption tax) In the future: Export/import under customs law Customs declaration Collection of import duties (customs, import VAT and excise tax) Possibility of non-cash settlement of the import VAT Evidence of tax-exempt export deliveries (ECS) Prohibitions and restrictions Carriage of duty-unpaid goods from/to the UK (NCTS) EMCS report (excise tax) Safety and security Summary entry and exit declarations Brexit

General Information General requirements for being able to operate under the customs procedure: EORI registration Application BMF Homepage under: Customs > Trade > Economic Operators Registration and Identification (EORI) Submission of a customs declaration Appointment of a representative (e.g. forwarding agent) or at own responsibility Possibly authorisation for special procedures Possibly AEO certification for claiming customs simplifications (e.g. reduction of guarantee) Brexit

General Information Conditions for submitting a customs declaration at your own responsibility Knowledge of/training in customs law IT system for the electronic submission of customs declarations See the list of software providers on the BMF homepage at: BMF-Homepage: Zoll > e-zoll > Technische Information > Liste der Softwareerzeuger Authorisation for deferred payment – overall guarantee For clearance on the premises Authorisation for approved place of import (including guarantee upon import) Authorisation of authorised consignee/consignor Brexit

General Information Procedural permits In particular for production operations, storage, temporary import Knowledge of/training in customs law Provision of guarantee All UK approvals / decisions will become invalid: (e.g.) BTIs REX AFA (COPIS) Inward processing All authorisations issued by AT with reference to the UK must be adapted: (e.g.) Transit guarantee certificate Brexit

Origin and Preferential Scheme With the Brexit, the UK entirely leaves the “EU28 Preferential Scheme” The UK loses all benefits under origin law (e.g. preferential EU origin, cumulation, LE system) from the “EU28 Preferential Scheme” Goods from the UK are no longer of EU origin and EU traders need to be prepared for this, especially since e.g. an EU trader can no longer issue proof of preference for UK goods (i.e. customs duties are payable in the importing country) e.g. an EU producer has to adjust its product calculation under origin law if no preferential origin is achieved by the UK input materials (third-country goods) In order to benefit from the “EU27 Preferential Scheme”, the UK would have to conclude its own FTAs with the EU and all EU partner countries, but experience shows that such negotiations take between 4 and 9 years Brexit

Intra-Community delivery > Export (before > after) Brexit

Intra-Community delivery > Import (before > after) Brexit

“Floating Goods” Binding regulation on the handling of floating goods in the exit agreement Basic principle: Customs procedures already begun are also completed according to EU law (time limits regulated in the agreement) Handling in case of Hard Brexit problematic, legal base still missing All goods movements that can be planned, such as complete repair of machines in the UK, should be completed before 29 March if possible For short-term transactions, document them as well as possible and contact the local customs office preventively Brexit

Contact Your contact at the customs office can be found at https://english.bmf.gv.at/Brexit.html in the area “Customs”. Brexit