1. Brexit
Changes in the customs sector

2. Foreign Trade AT–UK
Source: Statistik Austria
Brexit

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

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

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

11. “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

12. Contact Your contact at the customs office
can be found at
in the area “Customs”.
Brexit