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Brexit Import Duty Post-Brexit

Apr 6, 2021

Since the UK left the EU on the 31st December 2020, business have been adjusting to resulting changes to customs and VAT processes.

Whilst a member of the EU, the UK was part of the EU customs and VAT systems. But now that this is no longer the case, different customs procedures apply to businesses in England, Wales and Scotland when trading with EU countries and when moving goods to Northern Ireland. This includes different import duty.

What is import duty post Brexit?

Post Brexit, the UK Global Tariff (UKGT) replaced the EU’s Common External Tariff.

The UK Global Tariff (UKGT) applies to all goods imported into the UK unless:

  • the country you’re importing from has a trade agreement with the UK
  • an exception applies, such as a relief or tariff suspension
  • the goods come from developing countries covered by the Generalised Scheme of Preferences

You can use the government look up tool to check the tariff rates which apply to the goods you are importing into the UK

Have VAT rules changed for imported goods?

Yes VAT rules for imported goods also changed when the UK left the EU.

One of the changes includes changing the point at which VAT is collected for goods imported into the UK not exceeding £135 in value. This has moved from being collected at the point of importation to the point of sale.

Read our recent blog about this change and the impact is has been having.

Whose responsibility are the import duties?

Given the complexities, you can check a step by step guide to preparing your business to import goods into the UK. The guide maps out whether you need to follow the import process and additional information on areas such as customs processes and import duty payment and who is responsible and when for import duties.

What impact are these changes having at the ports and on hauliers and end customers?

Whilst there have not been the queues that were expected at the ports there have been many reports of delays in goods moving through borders post Brexit. This has been linked to complexities of paperwork, COVID-19 and new documentation requirements.

There have also been reports of end consumers being faced with additional costs when receiving goods ordered from the EU including customs duties, VAT and additional charges.

It is important to make sure your business is up to date with all of the post Brexit changes and how rules in the UK now differ to those in the EU to avoid any delays or disruption to your business operations. If you have any questions about your insurance needs post Brexit then don’t hesitate to get in touch with our teams at Anthony Jones who will be more than happy to help.

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