Information about Brexit

The European Union and the United Kingdom reached a trade and cooperation agreement on December 24, 2020. Both sides agreed to provisionally apply the agreement from January 1, 2021, from which time a customs border will come into force. Any goods being imported or exported must now be accompanied by a customs declaration. The trade and cooperation agreement provides for rules of origin to apply with immediate effect.

What this means is that goods originating from either of the contracting parties are not subject to tariffs if a corresponding certificate of preferential origin can be provided. This can be issued if the rules of origin set out in the agreement can be deemed met.

Please see the information published by UK Global Tariff and the EU-UK Trade and Cooperation Agreement (europa.eu) to find out if your goods are subject to tariffs and to read more about the rules of origin. If you conduct business between the EU and the UK, you are required to register in Austria with the Federal Ministry of Finance or your local customs office as a Registered Exporter (REX) in order for your goods to clear customs without duty being paid. A preference certificate is issued with a declaration of origin. If the exporter is not a registered exporter, a statement on origin may only be issued for consignments with a value of up to 6,000.00 euros.

The statement on origin is only valid for goods produced in the EU or the UK. A statement on origin must be made, as described in our template, on an invoice or other document which describes the goods in sufficient detail to enable them to be clearly identified.

Please note that delays may be experienced despite this trade and cooperation agreement between the EU and the UK having been formed. We will keep you informed of developments as they happen.

If you have any questions, please call your point of contact at the respective Gebrüder Weiss branch or send us an e-mail to: brexitgw-world.com

Checklist

As a support we put together the following checklist for you

1. Applying for an EORI number

The EORI number (Economic Operators Registration and Identification) is used to identify all economic operators within the European Union and is required for every kind of information or data exchange (especially for customs declarations) with the customs authorities of the European Union. An EORI number is assigned to importers and exporters by the national customs authorities. This identification number is required for customs processing. 

Apply for EORI number in Austria

Apply for EORI number in Germany

General information on applying for an EORI number can be found on the website of the customs or the responsible ministry.

2. Classification of products with customs tariff numbers

Products are classified with eight-digit tariff numbers. If this code is indicated on your customs declaration, the customs authorities will know what goods are included in the shipment as well as what are the rates of import duties and taxes. If an incorrect code is indicated, products may be assigned to a different product category, which is subject to a different rate of duty and therefore higher costs. 

Information on customs tariff numbers in German

3. Export and import: relevant data for the customs authority 

• Name and address of sender and recipient
• Telephone number and e-mail address of sender and recipient
• Description of goods
• Value of goods
• Customs tariff number
• Country of origin (country in which the goods were manufactured)
• EORI number
• VAT identification number (If the recipient is a company, the recipient's UID number must be indicated due to the reverse charge.)
• Incoterms (regulate the terms of payment for the recipient)
• Commercial or pro forma invoice (A commercial invoice is used for goods with commercial value. A pro forma invoice is required for goods without commercial value.)

4. Export of “dual-use goods”

After leaving the EU, it will no longer be possible to export “dual-use goods” to the United Kingdom without a license. This concerns a wide range of goods such as export-controlled machine tools, chemicals, semiconductors, high performance computers or sensors and related software and technology. As part of an emergency action plan for a "no-deal Brexit" presented at the end of 2018, a proposal for a regulation to include the United Kingdom in the list of countries with an EU-wide general export authorization for dual-use goods was published. 

5. Tariff numbers

If you know the “tariff numbers”, you can use the third country tariff rates in the TARIC database of the European Commission for future calculations.

TARIC database

6. Further working or processing materials

If you purchase materials from Great Britain & Northern Ireland for further working or processing, you should bear in mind that these materials in future have to be assessed as non-originating materials in your origin calculation. This means that these materials will no longer contribute to the preferential EU origin of the finished product after Brexit. Check your original cost estimate from this point of view. 

7. Supplier's declarations

Bear in mind that after Brexit EU internal supplier's declarations and long-term supplier's declarations may not be issued for or by British companies, as the supplier's declarations are EU internal proof of preference.

8. Third country goods

If third country goods are being processed, you should also consider the customs procedure of the processing arrangements in order to minimize the customs burden.

9. Customs procedure for temporary importation

If you take goods to Great Britain & Northern Ireland for inspection, trade fairs or professional equipment, this is now possible informally. After Brexit, a customs procedure for temporary importation or an ATA carnet must be drawn up.

After Brexit the transit procedure (T1/T2) will help to avoid congestion at the new external border as GB remains under the NCTS procedure. This could lead to delays in the transmission of the entry/exit summary declaration.

T1/T2 is the name for a customs documents used to transport customs goods from one customs office to another.

The T1 / T2 document or customs transit document has the purpose of accompanying customs goods during transport so that the quantities remain traceable. If customs clearance does not take place at the first customs office (border customs office, airport, sea freight port) when the customs goods enter the EU, the T1 document accompanies the import goods until final customs clearance at the place of destination.

10.  ISPM 15 mark for wood packaging material

Over 180 countries have so far signed up to the International Plant Protection Convention (IPPC). Wood packaging material treated in accordance with ISPM 15 can be easily exported to these countries. All that is required is a corresponding ISPM 15 mark on the packaging. As things currently stand, the United Kingdom will also sign up to this convention.

What does ISPM 15 (NIMF 15/NIMP 15) mean?
ISPM 15 stands for “International Standards for Phytosanitary Measures No. 15 for Wood Packaging Material in International Trade”. ISPM, i.e. the International Standard for Phytosanitary Measures, is part of the International Plant Protection Convention (IPPC). The purpose of these measures is to help prevent the worldwide spread of plant pests and diseases, by using a range of different methods to treat the wood packaging material in accordance with ISPM 15.

Tip: ISPM 15 is known as NIMF 15 in Spanish-speaking countries and NIMP 15 in French-speaking countries.

Which types of wood packaging material must be treated in according with ISPM 15?
ISPM 15 applies to all types of wood packaging material have the potential to carrying pests and diseases, thereby posing a threat to living trees in particular. Specifically, this covers wood packaging material made of solid wood or contains components made of solid wood.

What does the ISPM 15 mark mean?