Tax News Update    Email this document    Print this document  

July 15, 2020
2020-1803

UK Government releases guidance on moving goods between the EU and Great Britain as of 1 January 2021

On 13 July 2020, the United Kingdom (UK) Government released a document titled, The Border with the European Union: Importing and Exporting Goods which outlines the processes for moving goods between Great Britain (GB) and the European Union (EU) from 1 January 2021 onwards, including processes to be introduced in April 2021 and July 2021. The document does not cover matters specified in the Northern Ireland Protocol.

For Imports into Great Britain, the paper provides further details of the three stages of border arrangements to be brought into force from 1 January 2021, as well as specific details of processes for the export of goods travelling from GB to the EU from the end of the Transition Period.

Notably, the document sets out:

  • Details of goods classified as controlled goods for the purpose of timing and obligations to make customs declarations at each of the new border arrangement stages
  • Clarification of information and data elements needed as part of recordkeeping requirements (EIDR) for businesses importing standard goods into GB from the EU from 1 January 2021
  • Requirements for a Duty Deferment Account (DDA) and simplified declaration authorizations, which must be in place prior to the submission of the supplementary declarations
  • Requirements and obligations for importing via the different types of ports
  • Clarification that traders can use an intermediary's simplified declaration authorization (Customs Freight Simplified Procedure) with their own DDA. Traders will remain responsible for the accuracy of information in their declarations
  • Further details on Goods Vehicle Movement Service (GVMS), the new system which will be in place at some ports

———————————————
CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young LLP (United Kingdom), Global Trade Lead, London

  • Marc Bunch
    mbunch@uk.ey.com

Ernst & Young LLP (United Kingdom), Bristol

  • Charlotte Prescott
    charlotte.prescott@uk.ey.com

———————————————
ATTACHMENT

PDF version of this Tax Alert

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement