Post 1 January : customs, VAT, eCommerce, UKCA/UKNI
To support members post 1 January 2021, there are various Government resources available across a host of topics:
Customs, VAT, and eCommerce
Customs notices and directions that have the force of law has been updated to include :
- ‘Notices to be made under the Control of the Movement of Goods Regulations 1984’,
- ‘Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020’,
- ‘Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019’
- ‘Notices to be made under the Customs (Northern Ireland)(EU Exit) Regulations 2020’
Notices to be made under The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020: Notices to be made under The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
Declaring reusable packaging for Great Britain imports and exports: From 1 January reusable packaging will require an import or export declaration. You may be able to make a declaration at the border (known as a ‘declaration by conduct’) instead and provide information to HMRC on a quarterly basis.
Delaying declarations for EU goods brought into Great Britain: Check if you can record goods in your own records and give HMRC the information up to 6 months later.
VAT and overseas goods sold directly to customers in the UK: How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
VAT and overseas goods sold to customers in the UK using online marketplaces: How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
How to report EU sales made on or before 31 December 2020 for VAT: Find out how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List. This guidance is only for sales made on or before 31 December 2020.
The eCommerce Directive after Brexit: What you need to do now that the eCommerce Directive no longer applies to the UK.
Northern Ireland, and Goods Regulations
Notices to be made under the Customs (Northern Ireland) (EU Exit) Regulations 2020: Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 which have the force of law.
Trading and moving goods in and out of Northern Ireland: Information about moving commercial goods in your baggage has been added.
Moving goods into, out of, or through Northern Ireland from 1 January 2021 Updates to copy and collection links, including publication and guidance summaries newly published:
- Placing manufactured goods on the market in Northern Ireland
- Placing manufactured goods on the market in Great Britain
- Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021: Information has been updated about how to check that goods brought into Northern Ireland from Great Britain are not ‘at risk’, when your goods are not ‘at risk’ due to the applicable tariffs and what supporting evidence you’ll need to declare your goods not ‘at risk’.
- Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain: Information has been updated about how often you’ll need to fill in the Customs Duty waivers form after you’ve made your first claim.
- Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU: How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
Placing manufactured goods on the EU market: What you need to do to comply with regulations on manufactured goods you place on the EU market.
Using the UKNI marking Find out if you will need to use the new UKNI marking and how to use it.
Using the UKCA marking Find out if you need to use the UKCA marking and how to use it.
Textile labelling: Advice for manufacturers and retailers on textile labelling.
Meeting climate change requirements in 2021: How emissions trading, ecodesign and energy labelling have changed from 1 January 2021.
EU ETS obligations and access to EU registry systems in 2021: Information on how to meet ongoing obligations under the EU Emissions Trading System (ETS) and accessing EU registry systems in 2021.
Trade with EEA EFTA and Non-EU countries (including GSP)
Norway, Iceland and Liechtenstein: arrangements from 1 January 2021: This page brings together guidance and information on the UK’s relationship with Norway, Iceland and Liechtenstein (EEA EFTA States) from 1 January 2021.
Existing UK trade agreements with non-EU countries: Updated to add links to the agreement documents for Mexico, Moldova, Vietnam and Turkey. Added a link to the summary of the Cameroon trade agreement.
Trading with developing nations: Details on the UK’s Generalised Scheme of Preferences.
Trading under WTO rules: Updated with new guidance for Great Britain and Northern Ireland.
The UK sanctions list: The UK’s sanctions framework has changed.