This week’s bulletin covers a round-up of the latest Brexit developments including Marks & Spencer’s commitment to Ireland despite increased Brexit costs. We also look at updated Revenue guidance for products delivered to vessels as ship's stores, a reminder that applications to the UK’s SME Brexit Support Fund close on 30 June 2021 as well as details of the Trader Support Service’s bulk upload facility.
Brexit weekly round-up
- Marks & Spencer said it remains committed to its Irish operations despite recording significant administrative and supply chain costs for food products being exported to Ireland as a result of Brexit. Read more
- Increased timber prices and supply chain issues, intensified by COVID-19 and Brexit, have increased the cost of new-home building materials, according to a survey carried out by the Irish Home Builders Association (IHBA). Read more
- Home Secretary Priti Patel has announced an intention to pass legislation to introduce a new Electronic Travel Authorisation (ETA), which will track people entering and leaving the UK. It reportedly will apply to visitors without a visa or immigration status, except British and Irish citizens. Read more
- A statutory body launched to protect EU citizens living in the UK has said that it will take the UK’s Home Office or other public bodies to court if they are found to be in breach of the Brexit Withdrawal Agreement. Read more.
- According to a new report issued by the City of London Corporation this week, regulators in the UK and US should urgently increase collaboration to be world leaders in climate regulation and data. Read more.
Moving 'piggyback' trailers -creating a Pre-Boarding Notification (PBN)
You can now apply to Revenue for an authorisation number if you are involved in moving empty trailers in a stacked or ‘piggyback’ manner by RoRo ferry. This authorisation number can be used to create a PBN. Further information can be found on Revenue.ie.
Revenue updates Ships Stores Manual
In light of Brexit, Revenue’s Ships Stores Manual has been updated to provide further clarification on the declarations required by Revenue from vessels arriving into Ireland and the required control measures for dutiable products delivered to vessels as ship's stores. Changes include:
- updating legislative references
- clarification on reporting arrangements for vessels
- clarification on reporting arrangements for fishing vessels.
UK’s SME Brexit Support Fund – closing date 30 June 2021
HMRC has issued a reminder that smaller businesses can apply for grants of up to £2,000 to help them adapt to new customs and tax rules when trading with the EU.
The £20 million SME Brexit Support Fund is designed to enable traders to access practical support, including training for new customs, rules of origin and VAT processes.
Small and medium sized businesses that trade solely with the EU – and are therefore new to importing and exporting processes – are encouraged to apply for the grants.
To be eligible, businesses must import or export goods between GB and the EU or move goods between GB and Northern Ireland. The scheme will close on 30 June 2021 or earlier if all funding has been allocated.
HMRC FAQs on Importing from the EU
HMRC have written to business setting out some common Q&As about the customs process.
Question 1: How do I know if I need to make a supplementary declaration?
Answer: If you haven’t yet made a declaration for imported goods either yourself or using an intermediary, you will need to make a supplementary declaration. This needs to be done within 175 days of the import.
Question 2: What do I need to do?
Answer: Most people use an intermediary such as a customs agent to deal with their declarations. If you have an intermediary, or if you used a service such as a courier or freight forwarder to move your goods, you should have agreed with them who will be making the declaration. If you chose to delay your declarations, you should have kept detailed records on your imported goods at the time of import – an intermediary will need this information to make a declaration on your behalf. There is still time to ask an agent to make the supplementary declaration for you, even if you have made your own entry in declarant’s records. You can search the register of customs agents and fast parcel operators on GOV.UK.
If you are delaying your declarations, you will need a duty deferment account. Even if you are using an intermediary, most will require you to have your own account. You should check this with your intermediary if they haven’t already advised you to set one up. A duty deferment account allows you to make one payment each month for any imports rather than paying every time you import goods. This can be helpful in managing your cashflow. You can find out how to apply for a duty deferment account for use in GB or NI on GOV.UK.
If you choose not to use an intermediary, and you imported any goods which are not controlled (for example not alcohol or tobacco etc.) into GB, you will need to complete the supplementary declaration yourself. If you’re unsure about which goods are controlled, you can find a full list on GOV.UK. If you need to make a supplementary declaration yourself you will require authorisation from HMRC including access to our systems, and software that is compatible with them. You can find more information about making your supplementary declarations on GOV.UK.
Question 3: Are there other authorisations that could help my business?
Answer: Depending on the nature of your business, there could be ways for you to make the customs process quicker, simpler or even less costly. For example, if you are importing goods temporarily for manufacturing or repair purposes, you may not need to pay duty on these. To help you, we have created an online tool that allows you to check which authorisations you might be eligible for.
Question 4: Is there other support available?
Answer: If your business has no more than 500 employees and up to £100 million annual turnover, you can apply for the SME Brexit Support Fund until the end of June. This offers businesses up to £2000 to pay for practical support including training or professional advice to adjust to new customs, rules of origin and VAT rules when trading with the EU.
Trader Support Service launches bulk upload facility update
The Trader Support Service (TSS) has released an API upload facility to make the process for submitting large numbers of line items and declarations easier for traders.
Initially, the API release only allowed the creation and submission of Entry Summary (ENS) declarations. Now, the updated API facility will also allow reading and updating of ENS declarations plus Simplified Frontier Declarations (SFDs) and supplementary declarations. Future releases will continue to add functionality to align with the portal functionality. Read guidance on the API release.
Latest Trader Support Service Bulletin
The 28th edition of the weekly Trader Support Service (TSS) bulletin contains information about the following:
- Supplementary declarations: timeline reminder
- Supplementary declarations: available guides on NICTA
- Supplementary declarations: new functionality to help you
- TSS in action: using the TSS API to clear 26,000 supplementary declarations
- TSS in action: wine wholesaler shown how to create new item lines on their supplementary declaration
- TSS in action: Northern Ireland utility company grateful for one-to-one help
LOADING...