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Import refers to the acquisition of goods or services from foreign countries and their subsequent introduction into a specific nation's domestic market. However, it is important to note that this process involves crossing customs borders, which may not always align directly with a country's geographical borders. This is particularly evident in the context of European Union (EU) member states, where the customs border encompasses the entirety of the EU border.
Great Britain, which officially withdrew from the European Union in 2020, is no longer a member of the EU. As of 2021, companies based in the EU can import goods from the UK, and vice versa, allowing British companies to access imports from the EU. Since 2016, the UK has been following the regulations outlined in the EU Customs Code (UCC). To streamline the import process for individuals entering the UK, the existing CHIEF import and export management system will be replaced with a new system called CDS (Customs Registration Service). This implementation will bring about changes in the validity of import declarations, submission methods, and conditions.
Required Information and Documents for Import Clearance (Transportation from the EU to the UK)
The foundation for customs clearance is a crucial document known as a commercial invoice, specifically an export invoice. This document plays a pivotal role in facilitating the smooth flow of international trade. To ensure a seamless customs clearance process, the following information is indispensable:
-The required information for both the exporter and importer includes their company name, address, VAT number (if applicable), and EORI number for the British side. On the Polish side, the NIP number is required.
-The customs tariff codes to all items listed on the invoice.
-Incoterms – specify who pays for transport: the sender or the recipient and other transport conditions.
- Packing list (if applicable) or specify the net weights of individual items as mentioned in the invoice.
-Detailed description of the goods, including the quantity/number and their corresponding value, denominated in the contract currency.
-The country of origin of the goods is required to determine the applicable fees.
-The vehicle registration number, along with the date and location of crossing the British border.
-Optional: international bill of lading (road transport – CMR) and EAD document (Export Accompanying Document).
In order to establish that we are dealing with an export, the goods must leave the territory of the European Union through a European customs office (not just a national one). It is essential that the transportation of these goods begins within the territory of Poland before leaving the European Union. Additionally, it is crucial that the transportation remains uninterrupted. A properly conducted and completed customs clearance allows the exporter to settle the transaction with a zero VAT tax rate. Therefore, it is important to ensure that all formalities are properly handled.
Prawidłowo dokonana i zakończona odprawa celna pozwala eksporterowi rozliczyć transakcję z zerową stawką podatku VAT. Dlatego też warto zadbać, aby wszystkie formalności zostały właściwie załatwione.
Required Documents and Information for Export Clearance (Exporting Goods from the UK to the EU):
- Commercial Invoice.
-The required information for both the exporter and importer includes their company name, address, VAT number (if applicable), and EORI number for the British side. On the Polish side, the NIP number is required.
-The customs tariff codes to all items listed on the invoice.
- Packing list (if applicable) or specify the net weights of individual items as mentioned in the invoice.
-Detailed description of the goods, including the quantity/number and their corresponding value, denominated in the contract currency.
-The vehicle registration number, along with the date and location of crossing the British border.
Transit is a customs procedure that temporarily suspends the obligation to pay customs duties and taxes that would be due on the importation of goods covered by transit. There are two types of common transit procedures, T1 procedure and T2 procedure, which reflect the differences in the status of the goods being transported.
The procedure of external community transit (T1) is primarily applied when transporting non-community goods. It results in the suspension of customs duties and other charges until the goods are delivered to their destination within the Community.
The procedure of internal community transit (T2) is applied when transporting community goods from one location within the customs territory of the Community to another, passing through the territory of one or more EFTA countries. This procedure is not applicable when goods are transported exclusively by sea or air.
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The following are the requirements for creating documents T1 and T2:
-Commercial invoice or pro forma invoice;
-Specification or waybill;
- CMR transport document
- confirmation of export clearance;
- certificates of origin, sanitary, and other related documents;
- Customs Office information where the transit procedure will commence;
-details of the Customs Office where the transit procedure will be finalized;
- contact details for further information or to provide additional information;
- payer identification.
If your company is planning to import or export its products to or from countries outside the EU, it will require an EORI number. This number serves as an identifier exclusively for customs purposes related to fulfilling customs obligations in the import and export of goods to and from third countries (outside the EU). It is assigned within the Economic Operators Registration and Identification system, which operates throughout the European Union. The EORI number is used as a common reference number when interacting with customs authorities in any member state.
The assigned EORI number is unique throughout the entire EU. A business owner is only entitled to possess one EORI number and is obligated to utilize it in all customs transactions and activities within the EU that require this identifier. It is imperative to obtain the EORI number prior to engaging in any customs operation.
The Goods Movement Reference (GMR) is the unique reference number for the transportation of goods between EU member countries and England, Scotland, or Wales. Starting from January 1, 2022, every driver transporting cargo across these borders must possess a GMR. This requirement stems from the implementation of customs controls for the export and import of goods between the EU and the United Kingdom. The GMR is a numerical code accompanied by a barcode, and to obtain it, registration on the Goods Vehicle Movement Service (GVMS) platform is necessary.
It is important to note that, according to the new customs regulations, as of January 1, 2022, the GMR is essential for drivers to obtain permission to enter the territory of the United Kingdom. The GMR code must be presented at the port on each occasion. This represents a significant change compared to previous years when simplified customs procedures were applied for goods originating from the European Union, and carriers conducted transportation to and from the United Kingdom under the previous rules.
