For EU Suppliers wishing to Export to GB customers there are a number of issues to review before you can continue to trade.
They include:
- Reviewing your product and the regulatory requirements that may be needed i.e Industrial goods, Live Animals, Animal or Plant origin (Sanitary & Phytosanitary) etc.
- Reviewing the EU commission guidance to stakeholders on the relevant products.
- Reviewing the Border Operating Model issued by HMRC regarding the importation for your product type.
- Discussing with your GB Customer the revision of your sales contract to include Incoterms. Continuance to trade will now be governed by International Trade under the International Chamber of Commerce.
- Ensure Haulier & Driver are up to date with Licences, permits, insurances etc and the driver has a smart phone to communicate with Revenue and HMRC. Identify Chain of Communication.
All of the above will determine what certificates and regulations are required for Export from Ireland and Importing into GB. This will also determine who the "responsible person" importer of record will be (you may need to establish your own entity to be the importer in GB)
Once all the above are reviewed we can proceed to the preparation of Customs Declarations:
- Ensure the commodity code for your product is correct and your existing software systems are updated.
- Certificates of Origin: see guidelines in the EU-UK Trade & Cooperation agreement regarding declarations of Origin.
- Ensure there is a flow of communication between your Declarant, Haulier, Driver, Carrier and Revenue. See the attached guidance on the customs requirements for Export.
- Maintain records for 6 years to cover VAT & Customs audits.
