UK’s preparedness for Brexit in the event of a “No Deal” scenario

UK’s Preparedness for Brexit in the Event of a “No Deal” Scenario

 

1. Entry Summary Declarations  (also known as Safety and Security)

  • The following article outlines plans to phase in Entry Summary Declarations if the UK leaves the EU without a deal: https://www.gov.uk/government/news/hmrc-outlines-phased-approach-for-entry-summary-declarations
  • Please also refer to the attached HMRC Customs Transformation Technical Readiness Meeting slide deck (held on 13 February 2019) which outlines the main technical changes to IT systems if the UK leaves the EU without a deal.

2. Roll on-Roll off

  • The roll-on, roll-off (ro-ro) information pack developed by HMRC was circulated on Friday 22ndMarch 2019. This explains the steps different users of ro-ro locations will need to take in order to continue to move goods via these routes in a no deal scenario. It includes ro-ro stakeholder information, a fact sheet and visual process flows to explain and show the user journeys for imports and exports. This will be shared with industry via GOV.UKshortly. If you have any questions, please contact us by email at:movinggoodsattheborder.queries@hmrc.gsi.gov.uk
  • Please also refer to the attached HMRC Customs Transformation Technical Readiness Meeting slide deck (held on 13 February 2019) which outlines the main technical changes to IT systems if the UK leaves the EU without a deal.

3. Transitional Simplified Procedures (TSP)

  • Information on how to submit declarations if importing from the EU into the UK using transitional simplified procedures can be found at:https://www.gov.uk/guidance/making-declarations-using-transitional-simplified-procedures
  •  or the latest information on additional arrangements for traders to use Transitional Simplified Procedures (TSP) which will make importing easier, please visit: https://www.gov.uk/government/news/hmrc-outlines-extension-of-transitional-simplified-procedures

4.  Parcels (consignments worth £135 or less)

  • Information on import value added tax (VAT) on parcels for sellers outside the UK that sell goods to UK buyers, if the UK leaves the EU with no deal:https://www.gov.uk/hmrc/import-vat-parcels
  • Further to our email sent 14 February 2019, the Parcels Communications Toolkit to raise awareness of these changes to import VAT rules for parcels has been made available onGOV.UK. An updated version of this toolkit will be shared with you shortly.
  • Please also refer to the attached HMRC Customs Transformation Technical Readiness Meeting slide deck (held on 13 February 2019) which outlines the main technical changes to IT systems if the UK leaves the EU with no deal.

5. Excise

  •  For the latest information on moving and declaring excise goods visit: https://www.gov.uk/guidance/moving-and-declaring-excise-goods-in-the-event-the-uk-leaves-the-eu-with-no-deal
  • Please also refer to the attached HMRC Customs Transformation Technical Readiness Meeting slide deck (held on 13 February 2019) which outlines the main technical changes to IT systems if the UK leaves the EU without a deal.

6. Import VAT Postponed Accounting

  • The latest guidance on import VAT procedures if the UK leaves the EU without a deal can be found at: https://www.gov.uk/guidance/accounting-for-import-vat
  •  Please also refer to the attached HMRC Customs Transformation Technical Readiness Meeting slide deck (held on 13 February 2019) which outlines the main technical changes to IT systems if the UK leaves the EU without a deal.

7.  Merchandise in Baggage (MiB)

  • For guidance on bringing merchandise from or to the UK in baggage or small motor vehicle, if the UK leaves the EU without a deal: https://www.gov.uk/guidance/bringing-merchandise-from-or-to-the-uk-in-baggage-if-the-uk-leaves-the-eu-without-a-deal

8. Northern Ireland

 

Please note that GOV.UK will now replace the Partnership Pack as the single source of up to date information. You should refer to the current guidance and information on preparing your business for the UK leaving the EU and visit theEU Exit Portal for further information. Visitors can filter the content dependant on their business requirements.