DHL Freight Customs Services: Brexit Check List
DHL Freight Customs Services: Brexit Check List
CUSTOMS SERVICES
BREXIT CHECK LIST
7 THINGS TO DO BEFORE THE BREXIT!
The United Kingdom withdrew from the EU at the end of January 2020. Since the beginning of February, there
has been a transitional period until the end of 2020.
During this transitional period, the current rules will continue to apply in all political and economic areas as if the
UK were still a member of the EU. The EU and the UK will negotiate their future relationship in a Free Trade
Agreement (FTA) during 2020. However, this only concerns the underlying taxes and customs duties, not the fact
that customs declarations must be made in the future. Negotiations on the future relationship between the UK
and the EU have not yet been concluded, but the outcome is uncertain.
POSSIBLE SCENARIOS
From January 1, 2021, the terms of economic cooperation between the two entities will be dictated by a new Free
Trade Agreement (FTA).
However, in the absence of a free trade agreement (“no-deal Brexit”), economic relations between the EU and the
UK will be governed by World Trade Organization rules. Customs duties will be applied to third countries as at
present, the rules for invoicing VAT will change, the rules for levying excise duty will change - these and many
other barriers to trade would constitute new requirements for international trade.
Whatever type of agreement the EU and the UK will negotiate, all goods imported or exported between the
parties after the transitional period will have to be cleared through customs. All goods must be cleared through
customs, even if no duties are levied. This will create significant additional costs and red tape for companies
trading with the UK.
To ensure that you are fully prepared, we have prepared a checklist for you. It lists the seven most important
things you should do before the end of 2020. With the tips of the DHL Freight customs experts you will master the
uncertainties of the Brexit for your business.
APPLY FOR AN EORI NUMBER
Currently, you only need an EORI number in trade with countries outside the EU, as it is required for the release of
goods from customs. Post-Brexit you will also need it for trade with the UK.
You can apply for this number via www.gov.uk/eori. You will receive your EORI number by e-mail, normally within
3 working days.
Furthermore, EORI numbers issued by the UK are not accepted by EU countries after Brexit. So register for an EU
EORI number if you want to continue seamlessly with the import or export of goods to/from the EU.
If you currently have an EORI number issued by an EU Member State other than the UK, you must obtain a UK
EORI number for imports and exports from the UK to Brexit.
The commodity code can be used to identify the duties and taxes applicable in each country to which you are
sending goods. The rates that will apply in the EU for shipments to the UK (and vice versa) are yet to be agreed.
Use the links below to identify the commodity code for your product(s)
https://www.gov.uk/guidance/ask-hmrc-for-advice-on-classifying-your-goods or https://trade.ec.europa.eu/
tradehelp/eu-product-classification-system
Certificates of origin may be required in the country of destination. Further information can be found at www.gov.
uk and https://trade.ec.europa.eu/
OBSERVE EXPORT CONTROLS
Do you have a deferral account for import duties and sales tax?
Opening a deferral account in the UK allows you to defer payment of import duties and VAT on goods imported
into the UK. Apply for the account at www.gov.uk.
If you would like to have security for your company even after the Brexit, please choose answer c) and contact us:
DHL Freight Customs Services and Gerlach, a subsidiary of DHL Freight, are the leading provider of customs
services in Europe. With our network of 170 offices in 27 European countries and more than 750 customs experts,
we cover the entire spectrum of customs services, from import, export and transit customs clearance to complex
customs solutions, supply chain evaluation and customs consulting.
Contact: freightservices@dhl.com
More information: dhl.com/freight-customs