UPDATES: UK-EU AGREEMENT; Customs, VAT, NI; Goods regs; Goods movement; info for EU staff; info for EU trading partners; procurement; services; and non-EU trade
Please see below relevant updates for your businesses/members and supply chains including your EU workforce, trading partners, and hauliers.
UK-EU Trade and Cooperation Agreement
Prime Minister's statement on EU negotiations: 24 December 2020: Prime Minister Boris Johnson gave a statement on the outcome of negotiations with the European Union.
Agreements reached between the United Kingdom of Great Britain and Northern Ireland and the European Union: This document summarises the Agreements between the United Kingdom and the European Union. The Trade and Cooperation Agreement and other agreements are provided for information only. No rights may be derived from them until the date of application. The numbering of the articles is provisional. Following documents added: Trade and Cooperation Agreement (including Annexes and Protocols), Declarations, Nuclear Cooperation Agreement and Agreement on Security Procedures for Exchanging and Protecting Classified Information.
The UK’s trade agreements: Added a section for the trade agreement with the EU, with links to the agreement document (including summary explainer) and transition checker tool. Also updated to reflect the signing of the UK-Moldova Agreement.
Customs (including declarations), Duties, VAT, Northern Ireland
Claiming preferential rates of duty between the UK and EU from 1 January 2021: How to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration.
Check what declarations need to be made for goods you bring or receive into the UK from 1 January 2021: From 1 January 2021, if you’re a UK-based business bringing or receiving goods into Great Britain or Northern Ireland check what declarations may need to be made. More information added on making and submitting declarations. New ‘How to submit’ section added.
Apply to import multiple low value parcels on one declaration from 1 January 2021: We have added the CHIEF customs procedure codes to use for bulk import reduced data set.
Ongoing customs movements and procedures at the end of the transition period Find out what to do if you’re moving goods or have goods in customs procedures at the end of the transition period.
This page has been updated at Moving goods from Great Britain to Northern Ireland to explain: if your goods have union status and the goods movement started ahead of 11pm (GMT) 31st December 2020, you will not need to create or provide a GMR for a period of 7 days after the 31st December.
Using CHIEF for declaring goods into or out of Northern Ireland from 1 January 2021: From 1 January 2021, find out when you will still be able to use CHIEF (for a limited period of time) for declaring goods into or out of Northern Ireland.
Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021: Information has been added about if you supply goods to a business in Northern Ireland but do not have a fixed address in Northern Ireland.
VAT and overseas goods sold to customers in the UK using online marketplaces from 1 January 2021: Information has been added about selling goods to Northern Ireland.
Moving qualifying goods from Northern Ireland to the rest of the UK from 1 January 2021: Information has been added about goods for which specific conditions apply when moved from Northern Ireland to Great Britain and placing qualifying goods on the market in Great Britain.
Customs, VAT and Excise UK transition legislation from 1 January 2021: Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020. Also updated: ‘The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020’, ‘The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020’, and ‘The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020’
Value Added Tax EU Exit Transitional Provisions: Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
Notices to be made under The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020: The list of other locations has been updated.
List of customs agents and fast parcel operators: The list of customs agents and the list of fast parcel operators have been updated.
Export or move live animals and animal products to the EU or Northern Ireland from 1 January 2021: Updates following the deal. Amended sections on other export requirements and trade agreements to remove references to tariffs for exports to the EU.
Declaring reusable packaging for Great Britain imports and exports from 1 January 2021: 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.
Goods Regulations
Placing manufactured goods on the EU market from 1 January 2021
Conformity assessment bodies: change of status from 1 January 2021
Changes made: UK conformity assessment bodies will no longer be able to carry out mandatory conformity assessment for products being placed on the EU market.
Product safety and metrology from 1 January 2021: Great Britain: Guide added on Regulation 765/2008 on Accreditation and Market Surveillance.
Hallmarking requirements from 1 January 2021: How UK jewellery importers and exporters will be affected from 2021. From 1 January 2021, EU hallmarks will continue to be recognised for the Northern Ireland market. Any new stock entering the market in Great Britain will require a UK hallmark or Common Control mark.
Good movement (including GVMS)/ haulage
Starting and ending transit movements in Northern Ireland using common and Union transit: Find out what you need to do if you start and end transit movements in Northern Ireland using common and Union transit
Register for the Goods Vehicle Movement Service: Information about how to get a goods movement reference after you’ve registered has been updated.
Check if a goods movement reference is valid: If you’re using the Goods Vehicle Movement Service, find out what you must do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved.
Get a goods movement reference: Information has been added about needing a goods movement reference if you are moving an empty trailer.
Get a goods movement reference: service availability and issues: Check the availability and any issues affecting the get a goods movement reference service.
Driving in the EU from 1 January 2021: lorry and goods vehicles drivers: Updated the information about where you’ll need international driving permits (IDPs) when you’ll need a visa, and the vehicle insurance documents you’ll need.
ECMT international road haulage permits Updated why you need ECMT permits in 2021, and how to buy short-term (30-day) permits to use in January and February 2021 if you want to make a third cross-trade movement.
UK Licence for the Community for international road haulage from 1 January 2021 UK Licences for the Community are replacing EU Community Licences to transport goods by road – find out how they work and when you’ll get yours. Updated the list of countries where you’ll be able to use a UK Licence for the Community.
Carry out international road haulage from 1 January 2021: Updated the information about the journeys you can make in the EU, including cross-trade and cabotage jobs, what you’ll need ECMT permits for, and vehicle insurance green cards.
Community, Common Transit and TIR: newsletters: Community, Common Transit and TIR edited to include Newsletter 5 December 2020
Services
Accounting for UK companies from 1 January 2021 How companies incorporated in the UK, or where the parent company is incorporated in the UK, can comply with UK accounting and reporting requirements from 2021. Guidance updated following the Free Trade Agreement with the EU. If you list on an EEA regulated market you will need to check the reporting requirements in the relevant jurisdiction.
Selling services to the EU, Switzerland, Norway, Iceland and Liechtenstein from 1 January 2021: Updated the following sections to reflect the changes created by the UK and EU Trade and Cooperation Agreement: overview, trade regulations, VAT on sales of digital services, business travel and entry requirements, social security payments for employees, recognition of professional qualifications, and data transfer and GDPR.
Information for EU trading partners
EU business: importing from the UK
EU business: taxes and tariffs
Both links updated to make it clear that the UK and EU Trade and Cooperation Agreement establishes zero tariffs or quotas on trade between the EU and the UK, where goods meet the relevant rules of origin.
Information for EU/EEA/ EFTA nationality staff
Healthcare for EU citizens living in or moving to the UK from 1 January 2021: Updated to reflect the terms of the UK–EU Trade and Co-operation Agreement on reciprocal healthcare arrangements.
Social security contributions for workers coming to the UK from the EEA or Switzerland from 1 January 2021 Check where you need to pay social security contributions from 1 January 2021, if you’re a worker from the EU, Norway, Iceland, Switzerland or Liechtenstein working in UK.
Procurement
Bidding for overseas government procurement opportunities: what to expect from 1 January 2021: Information for UK businesses about overseas government procurement opportunities. Updated the section on procurement opportunities in addition to GPA coverage to reflect the extension of market access cover agreed in the UK-EU Trade and Cooperation Agreement.
Agreements in Non-EU trade and services
Trade with Canada from 1 January 2021: Updated with the latest information on trading with Canada.
Trade with Egypt from 1 January 2021: Updated with the latest information on trading with Egypt from 1 January 2021.
UK-Kenya Economic Partnership Agreement: Added link to Memorandum of Understanding between the UK and Kenya on the Economic Partnership Agreement.
Memorandum of Understanding between the UK and CARIFORUM states on the Economic Partnership Agreement: Memorandum of Understand (MoU) between the UK and CARIFORUM states: The Republic of Trinidad and Tobago and Saint Christopher and Nevis.
UK-Switzerland Services Mobility Agreement: Documents related to the UK-Switzerland Services Mobility Agreement from 1 January 2021.
Other announcements
Home Secretary hails security agreement with EU: First published on 25 December.
Withdrawal Agreement Joint Committee minutes: 17 December 2020 Summary minutes from the meeting of the Withdrawal Agreement Joint Committee on 17 December 2020. First published on 23 December.