This week’s EU exit corner, 20 September 2021

In this week’s EU exit corner, HMRC have issued a warning to consumers about hidden import charges and the UK and Switzerland have signed a deal for healthcare access and other benefits. The latest guidance updates in addition to the webinars and supports available also feature. See also last Friday’s EU exit bulletin which features every Friday in Chartered Accountants News.

HMRC issue warning on import charges

Dare we mention the word “Christmas” in September? That’s exactly what HMRC did last week when it issued a warning to consumers to be aware of the potential for hidden import charges with just 100 days to go to 25 December.

With less than 100 days to go until Christmas, HMRC is urging shoppers to ensure they don’t get caught out by unexpected charges when buying from overseas traders.

The UK’s departure from the EU means that some UK consumers buying presents for family and friends from EU businesses may now need to pay customs charges when their goods are delivered. In the same way that consumers have previously had to pay charges when buying certain items from non-EU sellers, the same rules now also apply to goods being bought from the EU, except where the buyer is in Northern Ireland.

The Government has published guidance for consumers to help everyone to understand the changes and when, why and how charges will need to be paid. Consumers can also find information on what may be required when sending or receiving items from friends and family living abroad.

Readers are reminder however that when purchasing from the EU and Northern Ireland citizen should not expect to pay import charges.

UK and Switzerland sign deal

The UK and Switzerland have signed an agreement which will benefit citizens who live and work abroad in either country. According to the Press Release announcing the deal:-

• the agreement will ensure citizens living or working in either country can receive healthcare and an uprated state pension; and
• UK and Swiss citizens will have access to necessary healthcare when visiting either country.

The agreement covers a wide range of social security benefits for eligible individuals. Those living abroad in either country will be able to receive healthcare, uprated pensions and other benefits. This includes healthcare cover for UK state pensioners, those exporting maternity allowance, and certain categories of cross-border workers. The agreement is in the form of a Convention which is expected to come into force later in the year.

Miscellaneous updated guidance

The following documents/guidance relevant to EU exit have been updated/published recently:-

• Sending parcels to and from Northern Ireland;
• Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland;
• Government sets out new timetable for introducing border controls;
• Declaring reusable packaging for Great Britain imports and exports;
• Find out when to make an exit summary declaration;
• Search the register of customs agents and fast parcel operators;
• Check simplified procedure value rates for fresh fruit and vegetables;
• Customs Declaration Completion Requirements for Great Britain;
• Roll on roll off ports location codes for Data Element 5/23 of the Customs Declaration Service;
• List of customs training providers;
• Customs Special Procedures Manual;
• Apply for repayment of import duty and VAT (CHIEF); and
• Declaring reusable packaging for Great Britain imports and exports

Webinars and support

A calendar of upcoming webinars for organisations that trade with the EU is available. BEIS has also launched a series of on demand videos, to help businesses familiarise themselves with the new rules. Topics include importing and exporting, trade, Rules of Origin, tariffs, data, and audit and accounting. The Cabinet Office has published recordings and videos that outline in more technical detail the new rules for moving goods to and from the EU.

Upcoming HMRC Brexit webinars, all on various dates:

• Completing customs declarations: an overview: register here;
• Trader responsibilities when using an intermediary: register here;
• Importing: preparing to make your supplementary declaration: register here; and
• Exporting: what you need to do to keep your goods moving: register here.

You can also:

• watch HMRC videos on HMRC's YouTube channel to familiarise yourself with the new customs processes and what you need to do before trading goods with the EU;
• use the trader checklist to make sure you’re familiar with the new rules;
• use HMRC’s updated guides to understand the new customs and VAT requirements when a business is moving goods between the UK and EU countries;
• sign up to the Trader Support Service if your business is moving goods between GB and NI and use their suite of educational products, including online training modules and webinars, for support with the Protocol;
• ask and get answers to specific questions about HMRC processes for importing or exporting by visiting HMRC’s forums;
• watch webinars and videos from other government departments on the changes; and
• sign up to HMRC’s email updates on news and information about importing and exporting with the EU.
  
  

Call HMRC’s Customs & International Trade helpline on 0300‌‌ ‌322‌‌ ‌9434, for more help with importing, exporting or customs reliefs. The helpline is open‌‌ ‌from 8am‌‌ ‌to‌‌ ‌10pm‌‌ ‌Monday‌‌ ‌to‌‌ ‌Friday and‌‌ ‌from 8am‌‌ ‌to‌‌ ‌4pm at‌‌ ‌week‌‌ends. You can also send HMRC your questions using HMRC’s online form or webchat.