Haulier Handbook and Advice Sites

The Haulier Handbook is the key bit of guidance for haulage companies and commercial drivers moving goods between Great Britain and the European Union.

Also revealed last week were the Advice Sites being set up at motorway service stations and truck stops. Check out the available locations. Support includes multi-lingual in-person advice on new border changes, the Hauliers Handbook and training on the 'Check an HGV' service which should go live in December.

If there are delays, it's been confirmed that the disused airport at Manston, near Ramsgate in Kent, will become a holding site for lorries.

Remember, it's the trader's responsibility to make customs declarations and provide the haulage company and driver with the correct documents. This can be done directly or via a third party, for example a freight forwarder, logistics company or customs agent. See last month's Bulletin for information about the difference between these third parties, and for a list of those available.

Joint letter with the FDF on Supply of Goods to Northern Ireland

BPIF CEO, Charles Jarrold and BPIF Cartons General Manager, Jon Clark have co-signed a letter to the Secretary State for Environment, Food and Rural Affairs on the movement of food and drink from Great Britain to Northern Ireland. The letter calls for the 'trusted trader scheme' not to be restricted to the large supermarkets, putting SMEs at a disadvantage. 

You can read the full letter on our website.

The new UK-Japan Agreement

A little later than intended, on 7 September, the UK-Japan trade deal was announced. It's the first post-Brexit major trade deal to be done, with the aim of boosting trade between the countries following the end of the Transition Period.

This 'agreement in principle' says that 99% of exports from the UK to Japan will be free of tariffs, so it's fairly similar to the deal the EU agreed with Japan in 2018.

Even though trade with Japan accounts for just 2% of the UK's total trade, that trade value (both ways) is almost £30bn - and while it's a drop in the ocean compared to UK-EU trade, the Government is hoping the deal with Japan will serve to boost confidence for UK business. 

Trader Support Service

As mentioned above, the new Trader Support Service will be made available to all traders who move goods between GB and NI, or bring goods into NI from outside the UK.

The TSS will be free to use and will guide you through any changes to the way goods move between Great Britain and Northern Ireland, and into Northern Ireland from outside the UK.

You can also use it to get customs declarations completed on your behalf.

You can register your interest now and the Service is expected to go live in September.

Border Operating Model

More detail on the three-phase border controls was published on the 13 July. For our simple table, check here.

Businesses will need to take action, regardless of the outcome of the EU/UK negotiations. Preparations are along the same lines as preparations made in earlier years:

1.    Apply for a GB EORI number

Chances are you have one by now, if you move goods into or out of the country. All  VAT-registered businesses which trade with the EU should have received an automatic enrolment from HMRC last year, with your EORI number coming in the post, so check whether you have one before applying.   

If not, you can apply here for one here. The application process should take under ten minutes and the EORI number will be supplied in around a week.

You must have one if you're VAT-registered and want to continue to trade with the EU!

2.    Get a Customs Intermediary

Intermediaries can help traders find the information needed to complete formalities and submit the required declarations. This simplifies the declaration processes for traders. Further information can be found here.

For business that want to do their own declarations, and for intermediary businesses themselves, we've covered the available funding for training in previous Bulletins and on our website.

If you decide not to use an intermediary, you will need to make declarations yourself. To do this you will need to get access to HMRC systems and to purchase software.

3.    Apply for a Duty Deferment Account

Traders who import goods regularly may benefit from having a duty deferment account (DDA). This enables customs charges including customs duty, excise duty, and import VAT to be paid once a month through Direct Debit instead of being paid on individual consignments. VAT registered traders can instead account for import VAT on their VAT return using postponed VAT accounting, as detailed below.

To set up a DDA, traders, or their representatives, apply for a deferment account number (DAN) and will need to be authorised by HMRC. New rules are being introduced which will allow most traders to use duty deferment without a Customs Comprehensive Guarantee (CCG).

4.    Prepare to Pay or Account for VAT on Imported Goods

VAT-registered traders will be able to account for import VAT on their VAT return by using postponed VAT accounting from 1 January 2021. Unless they are eligible to defer their supplementary declarations, they will not be compelled to use postponed VAT accounting.

5.    Ensure drivers have correct International Driving Permits

Hauliers need to ensure their drivers have the correct documentation, for example an international driving permit (IDP) or an additional licence may be required to drive in some countries.

6.    Know all about import tariffs

Businesses importing goods into GB should ensure they are familiar with using the Trade with the UK tool which provides detailed information on tariffs, taxes and rules. The tariffs shown are those currently being applied until 1 January 2021. Use the UK UK Global Tariff tool to check the tariffs that will apply to goods imported from 1 January 2021. Most print-related tariffs are, and will remain, 0%.

7.    And duties and customs procedures for exporting

If you export goods from Great Britain you should ensure you are familiar with using the 'Check How to Export Goods' tool which provides detailed information on duties and customs procedures for over 160 countries. 

Do you have your EORI number?

We've said it before but it's worth saying again! You need to register for an EORI number if you trade with the EU and wish to continue doing so. If you currently trade with non-EU countries, you should already have one and you don't need to re-register. If you're not sure if you have one, or can't find it, call HMRC on 0300 322 7067.

If you need one, it's important to register now, before we leave the EU. You can apply online and it'll take about 10 minutes, with your EORI number being sent to you by email three days later.

HMRC are currently saying they anticipate a high number of registrations over the next few weeks, so apply as soon as possible. 

Rules of origin - what you need to do 

There's new information relevant to Rules of Origin that you may need to be aware of.

As we know, the signing of the UK-EU trade deal means that most traders moving goods between the UK and EU will avoid paying tariffs. However, in order to avoid paying tariffs all traders must make sure they meet the relevant Rules of Origin (RoO) for their products and make a declaration to say so.

What you need to do

There are a few steps to complete, but it shouldn't be too onerous:

• Check the rules that are applicable to your products to ensure that the products are originating in either the UK or EU and can therefore be traded on preferential terms. Go to theguidance on the gov.uk websiteto check.
• Agree with your EU suppliers/customers whether a claim will be based on an exporter's declaration or on the importer's knowledge, informing customs agents as appropriate (if customs agents are being used).
• If you need to make an exporter's declaration, you must make it on the commercial and customs documentation (e.g. the invoice) for all consignments being traded.

Go to our website to copy and paste a template exporter's declaration and read our Q&A.