Obiettivo: Prepara il tuo business alle spedizioni verso l'UE dal 1° gennaio 2021.
Riassunto dei requisiti di spedizione dal 1° gennaio 2021
- Le dichiarazioni doganali sono necessarie per il trasporto di merci tra la Gran Bretagna e l'Unione europea, comprese le fatture commerciali e proforma.
- Grazie all'accordo commerciale e di cooperazione UE-Regno Unito (TCA), nella maggior parte dei casi non dovrai pagare ulteriori dazi doganali poiché è stata confermata una tariffa zero per le merci inviate tra il Regno Unito e l'UE.
- Per assicurarsi di beneficiare dell'accordo a tariffa zero, è necessario fornire la prova del paese d'origine delle merci.
- Sarai responsabile del costo dell'IVA sui beni che sono valutati per un valore di £135 o meno. Per questo dovrai registrarti con l'HMRC per un numero di partita IVA nel Regno Unito.
- Un approccio temporaneo di tre mesi all'applicazione dei requisiti di dichiarazione per i pacchi trasportati dai corrieri espressi dalla Gran Bretagna all'Irlanda del Nord. Questo permetterà ai pacchi di continuare a circolare come avviene ora nella maggior parte dei casi fino al 31 marzo 2021.
Cosa verificare:
- Assicurati di avere un numero EORI per l'esportazione nel Regno Unito e di averlo salvato nel tuo indirizzo mittente Sendcloud. Maggiori dettagli a riguardo qui sotto.
- Stai inviando prodotti con un valore inferiore a 135 £? Tu (il mittente) sei tenuto a registrarti con l'HMRC. Maggiori dettagli qui sotto.
- Assicurati di capire la documentazione doganale necessaria per esportare dal Regno Unito.
- Controllate se i tuoi prodotti si qualificano per la tariffa zero. Suggeriamo di contattare la Camera di Commercio locale per avere consigli su qualsiasi documento specifico richiesto per i tuoi prodotti - possono produrre certificati di origine (COO) o carnet ATA, ecc.
- Leggi il nostro articolo in merito a Brexit: Domande frequenti
- Tieniti aggiornato sulle interruzioni dei corrieri a causa della Brexit.
1. Richiedi un numero EORI
Every business moving goods between the UK and the EU will require an EORI number starting with GB. An Economic Operator Registration and Identification Number (EORI) is 12-digits long and begins with the country code of your registered country.
To apply for an EORI number for a UK business, go here.
Once you have obtained your EORI number, it's essential you include it in your Sendcloud account details. This will ensure that all of your customs declarations contain your EORI number when created through Sendcloud.
To add your EORI number, log in to your Sendcloud account and go to Settings > Addresses. Fill it in the appropriate field and press Save. For more help, see our dedicated article.
2. Understand the required documentation
While the UK was part of the EU, it was not required to declare goods at the customs border when importing and exporting. You are now be required to present customs documents for all of your shipments outside of the UK, even though the agreement refers to 'zero tariffs.'
In some cases customs duties may not be applied to goods which fulfil all necessary "rules of origin" requirements. However, VAT will still be levied.
You will need to submit either a CN22, CN23 or commercial invoice for your shipments depending on your chosen shipping carrier and the weight and value of your products. If you are exporting items that require a license you need to include a C and E83A ‘Exported by post under HMRC Control’ label.
For more information on how to create customs declarations through Sendcloud, see our designated article.
3. Check your VAT process
When goods are exported into the UK from any country worldwide, they are liable for VAT. Most shipments with a value higher than £135 will attract VAT. You must ensure your VAT number is present on all documentation necessary for crossing the border. You can do this by adding your VAT number to your Sendcloud account details. Click here to see how.
For shipments with a value of £0- £135 sold to consumers in the UK, VAT must be collected at the point of sale and is therefore the seller's responsibility. The VAT paid by the buyer must be stated on the invoice.
Apply for VAT number in the UK
If you are supplying goods to UK customers, or delivering under the Incoterm DDP (Delivered Duty Paid). you need to register for a UK VAT number and supply this on all of your documentation. On the website of the UK government you can read more about the payment of VAT.
4. Rules of Origin requirements
In order to benefit from the 'zero tariff' agreement (0% customs duty), you must provide evidence of the country of origin.
- Check if your products comply with the agreed Rules of Origin Chapter 2 of the Agreement, along with product specific Rules of Origin in the Annex. The Agreement can be found here.
- When you ship a parcel and want to qualify for zero tariff at the time of import/export, you must include a proof of origin statement on the Commercial or Proforma invoice.
If you do not provide this documentation you may be liable to pay customs duties.
Origin statements
- For UK > EU shipments: the origin statement on the invoice can be made out to any exporter who has a GB EORI number. This must be included in the statement regardless of the value of the goods.
- For EU > UK shipments: the statement can be made out to any exporter where the value of the goods is 6,000 EUR or less. Above this amount the EU expo0rter must have a REX number and include it in the statement.
- Identify the HS commodity code for your products so you can have it stated on your customs documentation.
It is required to use the following text on the origin statement on the invoice:
The exporter of the products covered by this document (Exporter Reference No. (REX or GB EORI number)) declares that, except
where otherwise clearly indicated, these products are of ....... preferential origin.
(Place and date)*
(Name of the exporter)
*Can be excluded if this information is already contained in the document itself
For more information please read the documentation and guides available from GOV.UK:
How to Import/Export to/from UK, EORI Registration, Duty/VAT, Customs Declaration