1. 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
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Importing & Exporting in a potential no-deal Eu exit

2. 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
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Welcome
Andrew Willman - BEAMA

3. 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
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Introduction & overview
Tony Thomas - border delivery group

4. 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.

5. 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

6. Go online to gov.uk for the most up to date information, including:
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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: updates covering new information related to EU Exit. To subscribe to the bulletin,

7. 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
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Customs & the border in a no- deal scenario
Phil Bower- hmrc

8. 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

9. 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’
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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

10. 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’
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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

11. 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

12. 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

13. 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 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

14. 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

15. 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)
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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 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

16. 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

17. 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

18. 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

19. 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

20. 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

21. 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)

22. 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

23. 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

24. 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

25. 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

26. 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

27. 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

28. 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

29. 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

30. 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
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questions