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Learn about the way the UK manages their borders - updated for June 2022 Introduction Doing business with Europe has changed. The UK has left the Single Market and Customs Union, and different rules than when trading inside the EU apply. Background On 13 July 2020, the first iteration of the Border Operating Model was published setting out the core model that all importers and exporters began to follow from January 2021 as well as the additional requirements for specific products such as live animals, plants, products of animal origin and high-risk food not of animal origin. This was updated in December 2020 to take into account that an EU-UK Free Trade Agreement deal was reached on 24 December 2020. This was then updated in July 2021 and again in November 2021 to take account of the delay in some controls. 2022 Change The implementation of post-Brexit legislation for importing and exporting to and from the EU implies that managing change has become the standard for merchants and their logistical partners. Import Declarations British importers must now guarantee that import declarations for EU products are completed at the point of entry into the UK. This is a shift from 2021, when importers could postpone filing statements for up to 175 days after goods arrived in the UK. SPS guidelines Firms importing goods subject to sanitary or phytosanitary (SPS) restrictions must use IPAFFS to notify the Animal and Plant Health Agency (APHA) or DEFRA of their goods movements (the import of products, animals, food and feed system). Additional criteria for SPS items, such as the fulfilment of export health or phytosanitary certifications, are being phased in beginning in July. GVMS (imports and exports) Since January 1, 2022, the government's new cross-border IT system, the Products Vehicle Movement Service (GVMS), became live for goods travelling between the EU and the UK. GVMS is required for hauliers transporting imported goods to UK ports that use a 'pre-lodgement' strategy rather than a 'temporary storage' approach. Exports to the European Union Businesses shipping products from the UK to the EU have been subject to post-Brexit customs restrictions since January 1, 2021, the first day after the transition period ends. Customs declarations are needed for all enterprises exporting to the EU, and further licence and certification procedures may apply if exporting certain regulated commodities, such as agrifoods, plants, military and dual-use equipment. GVMS (exports) GVMS may now be used to submit export declarations for products entering the EU in advance. However, there is some disagreement about whether items bound for the EU may be reported as 'arrived' or 'pre-lodged.' November 2021 change Written Ministerial Statement from the Cabinet Office states: "Today the Government has published an updated Border Operating Model. This new iteration of the model reflects the revised timetable for the introduction of UK border import controls, as announced on 14 September. It also provides additional material on the detailed implementation of Sanitary and Phytosanitary (SPS) controls and the Goods Vehicle Movement Service (GVMS). This updated Border Operating Model will continue to help businesses that trade with the EU to understand the approaching new requirements and those which are already in effect". What do traders and hauliers need to do? Traders and hauliers must take the steps outlined in the Border Operating Model, which has been updated to reflect the revised timetable for the introduction of the next stage of UK import requirements, as well as including additional detail on policies and processes. Case Studies Case studies have been created to represent end-to-end scenarios in trade between GB and EU, importing and exporting goods since January 2021. These show not just the journeys for standard goods, but also for journeys with additional requirements, such as those using the Common Transit Convention or transporting controlled goods. These should still be used in conjunction with the Border Operating Model which will contain further details, particularly for controlled goods. We have also produced some new step by step explainers to support traders and hauliers with specific parts of UK custom requirements Watch the update video from July 2021 Arne Mielken, Managing Director of Customs Manager Ltd provides an update on the changes to the UK Border Model. CUSTOMS DECLARATION LIVE TRAINING COURSE WE FILE CUSTOMS DECLARATIONS FOR YOU https://www.customsmanager.org/customs-filing-declaration-service Download the latest version Previous versions 2022 2020

UK legislation governs GSP preference claims and product "origin." We simplify and summarize the legislation. Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) ("the Act") says that chargeable goods should be seen as coming from a country or territory if they meet certain conditions. These conditions are set out in Regulation 3. This includes the requirement that the goods come from a "beneficiary country," which is an eligible developing country to which one or more of the frameworks in Part 3 of the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) apply. Rules of meet Regulation 3 lists the requirements that must be met for goods listed in Column 2 of the table in Part 2 of Schedule 1 to be seen as coming from a beneficiary country. The goods must be completely made in that beneficiary country or, if they are made in more than one country or territory, that country or territory must be the last one where processing of the goods is an important part of making them (regulation 7 has more details on this). meet the requirements in Regulations 4, 20(1), and, in the case of returned goods, 19. (see further below). Proof of origin Regulation 4 says what proof is needed for goods to be considered to have come from a beneficiary country. Proof of origin checks Regulation 5 says what notices HMRC Commissioners can send out about the origin of goods, how to provide and check proof of that origin, and an exporter's rights and responsibilities. Wholly Obtained Regulation 6 says when goods are considered to have been made in a country or territory in its entirety. Processing Regulation 7 says when the processing of goods is a significant step in making them, based on the conditions listed in Schedule 1, and when it is not. How to figure out the average ex-works price Regulation 8 says how to figure out the average ex-works price charged for goods sold and the average value of non-originating materials used when the table in Part 2 of Schedule 1 says that there can be no more than a certain amount of those materials. Exception Regulation 9 allows an exception for the use of certain materials up to certain weight, price, and percentage limits. This is done by looking at the table in Part 2 of Schedule 1 to see if the processing is an important step in the making of the product. Packaging Regulation 10 says when identical goods in a shipment have to be looked at separately and when the packaging has to be taken into account when figuring out where the goods came from. Accessories, spare parts, and tools Regulation 11 says that accessories, spare parts, and tools that are sent with the goods to which they belong should be seen as coming from the same place as the goods themselves. Origin Regulation 12 says that all the goods in a set should be considered to have come from a beneficiary country. Disqualification Regulation 13 lists the things that can't be used to figure out where goods come from, even if they were used to process or make the goods. Temporary Derogation - Different rules apply to certain goods Regulation 14 lists the reasons why the Secretary of State can give a temporary derogation to a country for certain goods and makes other rules about the derogation. The UK can give a beneficiary country a temporary exemption from these regulations for certain goods if one or both of the reasons in are met. This is done by sending a written notice to the beneficiary country. The reasons are: the beneficiary country is temporarily unable to meet the conditions set out in these regulations for the goods to be seen as coming from that country; and the beneficiary country needs time to meet those conditions. A beneficiary country's request for a temporary derogation under paragraph (1) must: be made in writing to the Secretary of State by the beneficiary country; state the reasons listed above and provide evidence in support of the request for the derogation; and be sent to the Secretary of State by the beneficiary country. The temporary exemption can only last as long as the effects of the circumstances that led to it or as long as the Cumulation Regulations 15 through 18 cover the different types of cumulation. Cumulation is the system by which goods from a certain country or from the British Islands, a British overseas territory (except for Gibraltar and the Sovereign Base Areas of Akrotiri and Dhekelia), the European Union, Norway, or Switzerland, in the case of cumulation under regulation 15, are considered to come from a beneficiary country when they are used to make other goods. Extended Cumulation Regulations 16 and 17 covers intra-regional and inter-regional cumulation between beneficiary countries in the same regional group and between beneficiary countries in different regional groups. Schedule 3 lists the regional groups that will be used for this. Returns Regulation 19 has more rules about goods that are sent back to the exporting country or territory. No Change Regulation 20 says that goods can't be changed in any way if regulation 3's conditions are met and the goods are seen as coming from a beneficiary country. Accounting segregation method Regulation 21 allows the accounting segregation method to be used to manage exporters' stocks of fungible materials (as defined in that regulation). See also Documents More information UK GSP: Tariffs removals for many countries - a business guide Trade preferences reduce or remove rates of duty (tariffs) on imports from eligible developing countries into the UK. Eligible developing countries can get trade preferences through the UK Generalised Scheme of Preferences The Ultimate Guide on how to meet the Rules of Origin Find out the rules to establish the country of origin of imported and exported goods and to help identify goods that qualify for lower or no customs duty.

Trade preferences decrease or eliminate UK tariffs on imports from poorer nations. The UK Generalised Scheme of Privileges gives developing nations trading preferences (GSP). Eligible Goods Download this list, and check which goods are eligible. Three frameworks The UK GSP has 3 frameworks: Least Developed Countries Framework General Framework Enhanced Framework The UK GSP frameworks Least developed countries framework This framework is for countries that the UN classifies as Least Developed Countries. Imports from these countries have quota-free access and nil rates of import duty on all goods other than arms and ammunition. Afghanistan Angola Bangladesh Benin Bhutan Burkina Faso Burundi Central African Rep Cambodia Chad Comoros Congo, Democratic Rep Djibouti Eritrea Ethiopia Gambia Guinea Guinea-Bissau Haiti Kiribati Laos Lesotho Liberia Madagascar Malawi Mali Mauritania Mozambique Myanmar Nepal Niger Rwanda São Tomé & Príncipe Senegal Sierra Leone Solomon Islands Somalia South Sudan Sudan Tanzania Timor-Leste Togo Tuvalu Uganda Vanuatu Yemen Zambia General Framework This framework is for countries that the World Bank classifies as low-income and lower-middle-income countries. Imports from these countries have reduced rates of import duty on certain goods outlined in the tariffs above Algeria Congo Cook Islands India Indonesia Micronesia Nigeria Niue Samoa Syria Tajikistan Vietnam Vietnam has signed a trade agreement with the UK, however, they may still receive GSP market access during the transition to their new trade arrangement. Enhanced Framework This framework is for countries that are: classified by the World Bank as low-income and lower-middle-income countries economically vulnerable due to a lack of export diversification and a low level of integration with the international trading system They must also implement 27 conventions relating to: human and labour rights the environment good governance Imports from these countries have a nil rate of import duty on certain goods outlined in the UK Tariff rates above Bolivia Cape Verde Kyrgyzstan Mongolia Pakistan Philippines Sri Lanka Uzbekistan Rules of origin To receive GSP rates of import duty, goods must originate from a GSP country. Rules of origin are the criteria that establish the country of origin of imported goods. A list of operations that should be carried out on materials to gain originating status can be found in The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020. Importers will have to pay import duty at the full (non-GSP) rate, if checks carried out by HMRC reveal that the goods do not satisfy the GSP rules of origin. Derogations from the rules of origin A derogation can allow more relaxed rules of origin for specific goods originating in specific countries. A derogation may be granted where: factors temporarily deprive a GSP country of the ability to comply with the rules of origin, where they could do so previously a GSP country requires time to prepare itself to comply with the rules of origin. A derogation is time-limited, for example; for the length of time needed for the GSP country to comply with the rule of origin. A derogation request should be made by the GSP country, in writing, to the Secretary of State. It should state the reasons why the derogation is requested and should contain supporting documents. Cumulation Cumulation is when materials originating from specific countries can be incorporated in the products from a GSP country and then considered as originating in that GSP country. This can occur as long as the processing done in the GSP country goes beyond minimal levels. The UK cumulation arrangements include: bilateral regional extended cumulation with the EU, Norway and Switzerland Materials falling within Chapters 1 to 24 of the Harmonized System which originates from Norway or Switzerland are not covered by cumulation. The UK will continue to permit materials from the EU, Norway and Switzerland to be further processed or incorporated in a finished product in a GSP beneficiary country. The UK GSP replicates the effects of the EU non-manipulation rule. Therefore, goods entering the UK via the EU, as a transit country, may still be eligible for GSP preferences under the UK GSP. See regulation 20 of The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 for more information. Evidence requirements Goods that meet the UK GSP rules of origin requirements are eligible to claim a GSP rate of import duty on the basis of a valid proof of origin. A valid proof of origin must be either of the following: a GSP Form A - which does not need to be stamped and signed by an authority designated by the GSP country: you can submit a copy an origin declaration - which must include information to enable the identification of an originating good Please see further guidance on how to complete GSP Form A and how to complete an origin declaration. For goods released for free circulation in the UK up to 12 months after 31 December 2020, HMRC will accept a Registered Exporter System (REX) statement on origin as proof that goods originate from a GSP country. The REX statement on origin must: contain, where applicable, the valid REX registration number of the exporter be dated no later than 31 December 2020 For information on GSP customs co-operation requirements, please see the GSP customs co-operation notice GSP goods entering the UK from a customs warehouse in an EU member state The UK does not have an agreement in place with the EU to allow traders to use a replacement proof of origin to redistribute GSP goods between the EU and the UK. Goods originating from GSP countries that simply travel through or are stored/split in the EU before being released into free circulation in UK may still be eligible for the UK GSP. These goods must meet the ‘non-manipulation’ rule: the goods must be the same goods as were exported from the GSP country - they must not have been altered or transformed in anyway goods must be kept under customs supervision at all times in the country of transit - the goods must not have been released into free circulation in the EU the goods must meet the UK GSP origin rules and will need to be accompanied by a proof of origin made out by the exporter in the GSP country in accordance with UK GSP evidence requirements Some operations can be conducted in a third country if the goods remain under customs supervision, see regulation 20 of The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 for more information. GSP goods sent to an EU member state from a customs warehouse in the UK The UK does not have an agreement in place with the EU to allow UK businesses to make out a replacement proof of origin to redistribute GSP goods between the UK and the EU. Goods originating from a beneficiary country of the EU GSP that are imported into a customs warehouse in the UK may still be eligible for the EU GSP, subject to EU rules. To remain eligible, goods must meet the conditions of the EU GSP non-alteration (non-manipulation) rule and be accompanied by a valid EU GSP proof of origin made out by the exporter in the GSP country. The goods must not enter free circulation in the UK. Suspending GSP rates Country graduation When a country no longer meets the relevant eligibility requirements it will be removed from the relevant GSP framework. The UK will provide a graduation period of at least 3 years before removing a country from the relevant framework. This is known as country graduation. A country will enter another GSP framework if it meets the relevant requirements Trade arrangement suspension GSP rates may be suspended for countries once they implement a new trade agreement with the UK, which provides them with equivalent or better preferential market access than the GSP. Find out which countries have agreed a trade agreement with the UK. Goods graduation Preferential rates of import duty may be suspended on a specific product group that is already highly competitive without trade preferences. This is known as goods graduation. The UK’s first list of graduated goods is valid until the end of 2022. The next list of graduated goods will take effect in 2023. It will be reviewed every 3 years and published on this page. Find out which goods will be graduated under the UK GSP. This list will apply until the end of 2022. Further information You can find out more about trade preferences in Section 10 and Schedule 3 of the Taxation (Cross Border Trade) Act 2018. You can find out more on trade preference scheme regulations at: The Trade Preference Scheme regulations (EU Exit) Regulations 2020. The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020. See: https://www.customsmanager.org/customs-global-trade-blog/categories/uk-laws You can find notices in relation to the trade preference scheme regulations at: GSP proof of origin notice GSP customs co-operation notice graduated goods notice trade arrangement suspension notice These will all be published on https://www.customsmanager.org/customs-global-trade-blog/categories/uk-laws along with the relevant law.

Customs classification can be challenging. Try your luck with our guided classification challenge and compare your results with the official solution The EU provides customs classification decisions on a regular basis. The same as on this product. We based our findings on the EU's study. So, when we give you the answer, you can be certain that we are completely in sync with EU decision-makers and EU Customs officials. This is why they are useful to the trade community in developing a best practice classification reasoning and determining if you have arrived at the same commodity code. This is why we conduct categorization tests and guide our members through complex scenarios. We can break customs classification if we work together. OK, so you are ready to try your skills as a customs classifier of this running vest with two soft flasks? Great, before we start, let's remind ourselves of some top tips. Customs classification is a journey of discovery. Start with answering these fundamental questions: What is the product that I am looking at? What are the necessary characteristics that I need to know about? What is the product used for? What is the commercial description vs. what it actually is? What about some technical features, length, thickness etc? We, as customs consultants EU and UK, have found in our years of classification experience that starting with the right description of the product has really helped with the classification of the product. Step 1: Nail the Description So we know that the EU has classified a running vest with two soft flasks. What are the characteristics? Three items were put up together for retail sale, comprising: (a) a sleeveless knitted garment (a so-called running vest) (93 % synthetic fibres and 7 % elastane) covering the upper part of the body, reaching down to the waist. The front has a V-neckline, and opens completely at the front with a zip fastening, without any overlapping closure. In the front of the garment, there are two rectangular open chest pockets measuring approximately 19 cm × 8 cm and two rectangular open waist pockets measuring approximately 12 cm × 14 cm. In the back, there is one pocket with rubber straps that are designed to attach, for example, folding walking sticks. (b) two soft flasks, with a flat bottom, with a volume of 500 ml each, that fit into the front chest pockets, made of polyurethane and with a plastic lid with a pull spout. Step 2: Build your argument, grounded in law Time to make our case Start with a section. Which one does this product fall into? Look at the GIR/GRIs and think about which ones could apply in this case? 1 & 6 is a given, but what about 3? Get your support tools ready. Have you got the Section & Chapter notes handy? Have you got access to the national explanatory notes of your country? What about the WCO classification explanatory notes? What about BTI? Case Law? Next, consider GIR 1 and find possible competing headings and try to unravel them with careful consideration of the section and heading notes. Use all the tools, including exclusions and exceptions, to support your case. Consider any other GIR rule you think is appropriate here Look at specific rules of your national tariff, like additional notes and subheading rules for numberings past 6 digits. Draft and fine-tune your justification and conclude by determining the article. How should a justification look, sound and feel There is no fixed rule, but it should clearly answer the question: Why is this code correct and give reasons backed up by the rules of classification. The geekier the better. Here is an example: Classification is determined by general rules X and X for the interpretation of the Harmonised System of Classification as published by the WCO, version of year 20XX, and (insert name of national tariff). We considered the following Notes and wordings of HS/commodity codes: note XX and xx to Section XX Wording of HS codes XXXX, XXXX National Tariff commodity codes: XXXX XXXX The articles are produced in/by .... (see note XX to Section XX). Taking into account their xxx character the articles are to be considered as xxx. In addition, note xxx to Section xxx classifies Product A like Product B in that section. Classification under heading XXXX is excluded, because (see also the Harmonized System Explanatory Note to heading XXXX (X) and the Explanatory note to the National Tariff XXXX ). Consequently, the articles are to be classified under National Code XXXX XX XXas a xxx Now it is up to you :-) Can you try to find the 6-digit code for the WCO and the eight-digit code for the EU (or your country?) YOUR ANSWER IS __ __ __ __ __ __ __ __ Solution Our answer is published in a subsequent post, with detailed explanations. Access it here Help is here If you get stuck, please reach out to us in the chat. We are always happy to assist you. Good luck! While you are here, check out these resources: An online library packed with classification tips, tricks, videos and quizzes. On-Demand Classification Training (study anywhere and anytime) All classification tools, per chapter in one place LIVE Customs classification training

Customs classification can be challenging. Here are the results with the official solution As you know, the EU has classified a running vest with two soft flasks. Let's recall the characteristics? Three items were put up together for retail sale, comprising: (a) a sleeveless knitted garment (a so-called running vest) (93 % synthetic fibres and 7 % elastane) covering the upper part of the body, reaching down to the waist. The front has a V-neckline, and opens completely at the front with a zip fastening, without any overlapping closure. In the front of the garment, there are two rectangular open chest pockets measuring approximately 19 cm × 8 cm and two rectangular open waist pockets measuring approximately 12 cm × 14 cm. In the back, there is one pocket with rubber straps that are designed to attach, for example, folding walking sticks. (b) two soft flasks, with a flat bottom, with a volume of 500 ml each, that fit into the front chest pockets, made of polyurethane and with a plastic lid with a pull spout. The Solution Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR). The three items as presented together are three separate items. They are not composite goods, as together they do not form a whole, which would not normally be offered for sale in separate parts. They are not goods put up in sets for retail sale within the meaning of GIR 3(b), as they are not put up together to meet a particular need or to carry out a specific activity, especially because the design of the pockets does not limit their use to carrying specific products for specific needs or activities. The items are individual items that can be used independently from each other. The activities of wearing a garment and drinking are different, and they do not meet the same specific need (the garment is covering the upper part of the body and the flasks are for drinking). If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II) (1) (1). Consequently, the items are to be classified separately. The individual articles, as referred to in the description of the goods, are to be classified as follows: While you are here, check out these resources: An online library packed with classification tips, tricks, videos and quizzes. On-Demand Classification Training (study anywhere and anytime) All classification tools, per chapter in one place LIVE Customs classification training

The EU is not amused about the UK NI Bill as it violates the agreement with the EU. Infringement procedures have kicked in. Is the EU-UK TCA at risk? We'll acknowledge it. We just cannot keep up! Everything is moving so quickly! The UK will publish a Bill on how to resolve the UK Northern Ireland problem on Monday. The EU responded that it will examine the law before commenting. That reading and contemplation must have taken place on Wednesday. The EU had reached its decision within 48 hours. That is rather rapid for the EU. In a nutshell, NO WAY, JOSE! Instead, the EU reopened the process that would result in the UK "suing" the EU for failing to comply with the Northern Ireland Protocol. Not only that, but the EU quickly supplied more specifics as to why what they are offering is much superior to what the UK is proposing. And that's a lot of text to get through. All of this in only 72 hours. Let us attempt to put some order into what has transpired thus far. Here's our assessment of the EU's reaction in terms of customs and global commerce. Respect what you agreed, or else Everyone is aware of it. The EU-UK collaboration can only succeed if both sides fulfil their legal obligations, such as the Withdrawal Agreement and the Trade and Cooperation Agreement. Both sides reached an agreement and signed a document. Is this not worth the words that have been put on it? We have been here before After lengthy and intense debates, it is the Northern Ireland Protocol that was finally able to pull together a solution that squared a circle, preventing a hard border between Ireland and Northern Ireland, while preserving NI's access to the Single Market. Trust not Truss The EU thinks that adhering to international agreements fosters trust among trade partners. One-sided activity, on the other hand, is harmful, as is breaching international accords. When the UK violates the Protocol, infringement processes must be initiated. What infringements? Article 12(4) of the Protocol and Article 258 of the EU Treaty establish formal processes for rule-breaking. Agri-food infringements from 2021 revisited First and foremost, the EU Commission will issue a Reasoned Opinion for the March 15, 2021 infringement. This action was initiated because the United Kingdom did not adhere to the Protocol's agri-food certification criteria. Last year, the UK and EU put this escalation on hold in order to find a solution for Northern Ireland, but they were unable. The unilateral NI Bill passed this week goes against the spirit of collaboration. Furthermore, the EU bemoans the UK's failure to undertake real talks since February. Two more infringement procedures The EU has initiated two new procedures against the United Kingdom for: Disobeying EU SPS legislation: The United Kingdom lacks manpower and equipment in Northern Ireland. It is illegal under EU law. Refusing to submit appropriate trade statistics from Northern Ireland to the EU. Britain must determine whether to retaliate and how to respond within two months. Court The EU Commission may take the matter to the EU Court of Justice if the UK doesn't respond within two months. Article 12(4) of the Protocol provides the Court of Justice with all the Treaty's powers, including the right to impose a fine or lump amount. But would the UK even consider what an EU Court had to say? Would the UK even pay? We doubt it. More details on easement - EU style The Commission also provides further details on measures it suggested in October 2021 to ease goods movement between Great Britain and Northern Ireland. There are new documents that explain how to make goods movement between Britain and Northern Ireland simpler. The EU Commission urges the UK to adopt these ideas - we think this is basically a "take it or leave it" situation. If the UK does not accept, the EU-UK TCA may be at risk. Two new clarification papers on easements The EU Commission outlined, in October 2021, possible customs and SPS modifications that may be implemented within the scope of the Withdrawal Agreement without changing it. That would make it easier for goods to move between the United Kingdom and Northern Ireland. These regulations also control good's access to the EU's Single Market. The Commission considers that these ideas will help with customs and SPS issues that NI currently experiences. Now the EU has added beef to the bone and provided more detail on how it will work: Customs Paper SPS Paper In a nutshell, both can be summarised like this: Download this: Flexibility The EU point to a large degree of flexibility in the application of the Protocol. They list several examples: Benefits The EU also points to the benefits of the NI protocol and has concrete examples, too. Takeaway It is apparent that the EU and the UK are now at odds - again. Nobody wants to hear what the other person has to say, and the signals point to more conflict than a partnership. As politics fails, companies and individuals must step forward and demonstrate how good and crucial the EU-UK relationship is every day and everywhere. We place such a high importance on our EU and UK friends and partners that we will not allow politics to ruin them. Whatever the case may be. So, let them haggle, blister, and yell; we'll have a wonderful cup of tea with scones at 4 p.m. anyhow while listening to Beethoven's 9th Symphony's "Ode to Joy". And if you want less harmony, how about we re-watch the British-Irish film "Bloody Sunday." just to remind ourselves what is at stake here. We already have one war in Europe. Do we want another one?

How to evidence the origin of your products the right way A proof of origin is an international commerce document that validates that the items in a shipment are from a certain country or area. When presented to a customs authority, certificates of origin must accompany the customs import declaration (in the EU, for example, known as the Single Administrative Document, SAD). The origin of the items may be shown by either a non-preferential origin certificate. It verifies that the items' nation of origin does not qualify for preferential treatment; these certifications are often provided by chambers of commerce. a certificate of preferred origin - it permits items to be imported with reduced or no charges from outside a country with whom a country has a preferential agreement. These certifications must be provided by the exporting country's customs authority and delivered at the time of customs clearance. Each preferential agreement specifies the kind of certificate to be used. For example, in the EU Use Form A for the GSP regime, EUR MED (for certain specific instances under the PEM system) Certificate of Origin (for all other agreements) Alternatively, exporters may produce an invoice declaration regardless of trade partner nation for consignments up to a certain low value, in the EU, for example, this is €6,000. In the EU, for consignments above €6,000, invoice declarations must be provided by an authorised exporter. REX The REX system is an example of an invoice declaration: The REX system is founded on the notion of self-certification by economic operators who issue "statements on origin" to themselves. Statement of Origin A statement of origin is a declaration of origin included to an invoice or other business document by the registered exporter. I n the EU, Annex 22-07 of the UCC IA contains the wording of the origin statement (Commission Implementing Regulation (EU) 2015/2447 (OJ L-343 29/12/2015)). (CELEX 32015R2447). Economic operators must be registered in a database by the appropriate authorities of their country of origin in order to make a declaration of origin. Following registration, the economic operator will be referred to as a "registered exporter." The data of the registered exporters is available on the EU's REX-specific websites. Companies may use this portal to check the authenticity of the registrations of registered exporters who provide statements of origin. The REX System is being implemented gradually. The REX system is gradually replacing the present system, which is based on certifications of origin provided by government agencies and invoice declarations completed by economic operators. It was first and progressively implemented for the Generalised System of Preferences (GSP). See its current implementation status and a list of nations that use it here.

It can be confusing as to who is liable for customs debt. We clarify when it is the importer and when the agent. If you are the declarant but utilise an agent or representative to make a customs declaration on your behalf, depending on the kind of representation, they may be accountable. In case of Direct Representation, the payer is .... If an agent acts as a direct representative of the principal, the principal is the only one responsible for the customs debt. But if the principal gives clear instructions and the agent does something wrong on purpose or for no good reason, the agent could be held jointly and severally responsible. If the agent has permission for a customs operation (like inbound processing or a customs warehouse) under which the goods have been put, they will be responsible for any debt incurred if that operation wasn't done right or if they did something that caused items to be taken out of customs control without permission. Sub-Contraction If the agent wants to give work to a sub-agent, this must be written into the contract between the agent and the principal. If it doesn't, the sub-agent won't be able to work directly for the principal and will be fully responsible for any customs debt that comes up. In case of Indirect Representation, the payer is... If an agent makes a customs declaration on behalf of a principal in an indirect way, both the agent and the principal will be responsible for any customs debt. HMRC could ask the agent or the person who hired the agent to pay. If an agent tells a sub-agent to make a customs declaration, both the sub-agent and the principal are responsible for any customs debt. If the sub-agent is the agent's employee, the agent may also be responsible. Please review government guidance, here and download guidance:

In certain circumstances, HMRC can repay or remit (waive) a customs debt. Find out how it works and what you need to do. HMRC can either: repay — refund an amount of import or export duty that’s been paid remit — waive the payment of import or export duty that has not yet been paid HMRC may reimburse tariffs if your claim is more than £9 after that date. When are customs duties refundable? Two cases: You overpaid taxes. You rejected broken or substandard imports. You may seek a refund for import tariffs (including VAT) paid at the UK border on products that: faulty or damaged before customs clearance Rejected imports must be claimed within a year following notice. Duties can be refunded if... You didn't accept the items because they were faulty, damaged before customs cleared them, or didn't satisfy the conditions of the contract you imported them under. You haven't utilised the items enough to verify they're damaged or not as described. You haven't sold the damaged or unsatisfactory items. You can't claim defective or incorrect things if you know they were sold. Unless you're a VAT-registered firm, you can't reclaim customs duties on VAT-charged items. If you're not VAT-registered, the vendor or online marketplace should reimburse the VAT. Application Form C&E1179 must be submitted 48 hours before re-exporting or discarding goods. Attach any necessary documentation, such as: copy of import invoice entitlement evidence a spreadsheet for calculating a percentage of paid charges Download it here: Claim for: Anti-dumping, CAP, and import duties Taxes on rejected imports Send HMRC your form by: Emailing customsaccountingrepayments@hmrc.gov.uk or we can do it for you. Get in touch, After applying, you'll get a letter with your National Duty Repayment Centre reference verifying your application. Your application will be processed within 30 days. Download more guidance

With a renewed emphasis on the EU-UK approach to Northern Ireland, we question why the United Kingdom seeks more escalation rather than constructive partnership. More importantly: Why not accept an 80 percent burden reduction benefiting people and companies during a crisis in the cost of living and War in Europe? In May 2022, after the elections in Northern Ireland, the “row” over the correct implementation of the Protocol on Ireland and Northern Ireland (in the UK, the same is simply known as the Northern Ireland Protocol) between the United Kingdom and the European Union has kicked off again. What is the NI Protocol in a nutshell? Many feared that Brexit has jeopardised the peace that the Good Friday Agreement had brought to Northern Ireland. The NI Protocol is seen by the EU to protect peace and stability in Northern Ireland. Key to the solution: Measures in the Protocol intended to (1) eliminate the need for a hard border between Northern Ireland and the Irish Republic — which remains a member of the EU — and (2) customs inspections on that border after Brexit. However, that led to another border: NI Unionists contested that the Protocol established a border in the Irish Sea, leading Northern Ireland to be treated differently from the rest of the United Kingdom. So, today, the Northern Ireland Protocol remains the key controversial aspect of the Brexit accord concluded by the United Kingdom and the European Union in December 2020. What’s the solution? In mid-October 2021, the EU Commission proposed customised steps to help Northern Ireland inhabitants cope with Brexit and make the “border in the Irish Sea” more transparent. In order to reach these proposals, the EU Commission said that they had widely consulted politicians, corporations, and other stakeholders in Northern Ireland (like agri-food producers) to address local and commercial concerns. Even the UK Government Command Paper of July 2021 was incooperated in the EU Commission proposals. The UK has rejected proposals by the EU The United Kingdom opposes EU efforts to address the Northern Ireland Protocol. In May 2022, eight months after the initial proposal was made and laid “on ice”, the UK stated the need to be “forced to act" if the EU did not demonstrate the "required flexibility" about the protocol. Yet, if pressed, publically, the government ministers cannot or want provide any detail about what these additional “required flexibilities” (as supposed to the ones detailed and offered below) are and why the October 21 proposals of the EU (see below) were unreasonable. We only seem to know that the UK ministers said that the protocol posed the "biggest barrier" to the formation of a new power-sharing government in Northern Ireland after the May 2022 elections. However, what exactly is the problem, apart from scrapping it all together based on political ( Could NI break away from the UK because of the Protocol and wish to become Irish? ) rather than practical grounds (“ There is a high cost associated with border controls that makes live burdensome and disadvantaged businesses” ) is unclear (at least to me). What is in the October 2021 proposals of the EU? The EU Commission suggested a range of practical actions to address Northern Irish citizens' and companies' concerns. These ideas were built on a June 2021 package that streamlined UK live animal imports. The solution provided for a novel approach to implementing the Protocol and simplifying commodities movement between the UK and NI. At the same time, GB products would be kept out of the EU's Single Market without having to put a border between Northern and Southern Ireland, respecting the Belfast Agreement. 80% reduction in controls = Cost Savings and Delay Reduction for British Businesses The new proposals would have meant a reduction of sanitary and phytosanitary (addressing public, plant, and animal health concerns) inspections by 80%. This is a very significant proposal as these controls and associated paperwork are one of the key reasons for delays and costs in GB-NI Trade. The impact of such simplifications could be felt immediately for both English and Northern Irish businesses: Especially for a large variety of retail items transiting from the UK to Northern Ireland, this implies fewer official inspections (I repeat - about 80%). It is a no brainer. To me, there are few practical reasons not to accept such proposals, when they can provide immediate cost and paperwork relief to businesses. Do you know of any? Leave comments below. At the time of a significant cost of living crisis and after the majority of the electorate in Northern Ireland has spoken in favour of maintaining the NI Protocol, it is not time for pragmatism to prevail over ideology, for once? What has been proposed in October 21 in a nutshell? The package proposed further flexibilities in four areas of food, plant and animal health, customs, medicines and engagement with Northern Irish stakeholders. Solutions in four key areas There are four non-papers (i.e. non-legislative texts) covering the following areas: 1. A bespoke solution for Northern Ireland on food, plant and animal health This solution would result in a Northern Ireland-specific public, plant, and animal health solution (abbreviated "SPS"). In effect, this entails substantially simplified certification and a large decrease (about 80 percent) of official inspections for a huge array of retail items going from Great Britain to Northern Ireland for consumption. This is in addition to the measures proposed by the EU on 30 June to ease the transfer of live animals from the United Kingdom to Northern Ireland. Download Proposal 2. Flexible customs formalities to facilitate the movement of goods from Great Britain to Northern Ireland – 50% reduction in paperwork This solution includes actions that will simplify and streamline customs procedures and formalities. It will decrease in half the amount of paperwork required to transport products from Great Britain to Northern Ireland. This is also subject to safeguards, such as the United Kingdom's commitment to provide full and real-time access to IT systems, a review and termination clause, and the implementation of appropriate monitoring and enforcement measures by the United Kingdom's customs and market surveillance authorities. Download Proposal Express Lane Together, the customised solutions for SPS and customs regulations will establish a "Express Lane" for the flow of goods from Great Britain to Northern Ireland, while also offering a rigorous monitoring and enforcement system to safeguard the EU' Single Market. 3. Enhanced engagement with Northern Ireland Stakeholders and Authorities It is hoped that these ideas would help stakeholders and authorities in Northern Ireland communicate about the Protocol and related EU initiatives. This would promote openness while safeguarding the UK's constitutional order. Create a structured dialogue between Northern Ireland's stakeholders (government, civil society and businesses) and the EU. Organizing expert committees to assess key EU acts relevant to the Protocol's implementation would be required. Stakeholders from Northern Ireland will be invited to Specialized Committee meetings. It will also deepen the Northern Ireland Assembly's cooperation with the EU-UK Parliamentary Partnership Assembly. A website will also be built to give clear and thorough information on Northern Ireland's EU regulations. Download Proposal 4. Uninterrupted security of supply of medicines from Great Britain to Northern Ireland for the long-term As a consequence of this plan, British pharmaceutical businesses that service the Northern Irish market will be able to maintain their regulatory duties in their existing locations. Even though Northern Ireland is now the third country to the EU, Great Britain may continue to operate as a centre for the delivery of generic medications to the region. This ensures the continued supply of pharmaceuticals from Great Britain to Northern Ireland. Before finalising its proposal to change current regulations, the Commission will engage in further consultations with the United Kingdom and other stakeholders. This proposal calls on the EU to modify its own drug regulations.. Download Proposal What happens if the UK unilaterally withdraws from the Northern Ireland Protocol or if Article 16 is triggered? Article 16 of the protocol is a safeguard provision that allows any party to adopt unilateral "strictly essential" actions if the execution of the agreement "leads to substantial economic, sociological, or environmental challenges that are likely to continue or trade diversion." A cycle of escalations and retaliations can ensue, which may result in the suspension of portions of the EU-UK Trade and Cooperation Agreement. This, in turn, would reinforce the border between the EU and the United Kingdom and has the potential to significantly raise red tape and customs duties, impeding commerce and the movement of products. It should be avoided under all circumstances. Conclusion The Northern Ireland Protocol is threatened by UK political ambitions and infighting. The NI protocol continues to be constantly politicised, ignoring the impact on companies and individuals and not recognising the enormous contribution it currently makes to peace in Northern Ireland and allowing for North-South Cooperation to continue. Most importantly from a trade-in goods perspective, where practical alternatives exist to reduce red tape and customs/SPS procedures, they should be implemented without delay. The NI Protocol should be given a chance to operate for Northern Ireland's people and companies, particularly whilst we are in the midst of military agression in Europe and citizens experience a severe "cost of living" crisis with high levels of inflation leading to exporting food, feed and energy prices. Companies and individuals don't have time for politics. Every time legislators disagree, Northern Ireland loses a chance for prosperity and stability. Let it go! Take the 80% red tape cuts! Move on! Other Documents UK Command Paper of July 2021 June 21 Easements These measures come in addition to the package that was presented in June 2021, which facilitates the movement of live animals from Great Britain to Northern Ireland. How we can help? In order to ensure that our clients in the United Kingdom have an easy time crossing the border, we assist them in the interpretation of the Northern Ireland Protocol and file their customs declarations into Northern Ireland on their behalf. Get in touch with us as soon as possible so we can discuss the ways in which we may help you.

Do you need a licence or phytosanitary certificate to export plants and plant products? Export plants and plant products When you export regulated plants and plant products from Great Britain (England, Scotland and Wales) and Northern Ireland to other countries, you need to: check if your plants need a phytosanitary certificate by contacting the plant health authority in the destination country (and if you cannot find details on the IPPC website or are unsure of the requirements, contact your UK plant health authority or inspector if you know them) check if your plants need laboratory testing of samples to make sure they’re free from pests and diseases or for growing season inspections - contact your local plant health inspector apply for a phytosanitary certificate from the relevant UK plant health authority before export register as a professional operator, if you have not already done so If you export as a private citizen (you are not registered as a company or sole trader), please contact APHA for information on the process of how you can apply. Email planthealth.info@apha.gov.uk. UK plant health authorities You can contact the UK’s plant health authorities to check if plants and plant products you intend to export need to be accompanied by a phytosanitary certificate. Contact us for contact details. Apply for a phytosanitary certificate You may need a phytosanitary certificate if you’re exporting: plants, including fruit, vegetables and cut flowers plant products seeds potatoes bulbs grain machinery or vehicles which have been operated for agricultural or forestry purposes wood and wood products All these goods must be inspected before you can get a phytosanitary certificate. eDomero If you’re exporting from England and Wales, you can apply online through eDomero for: seeds bulbs grain potatoes You can use the Apply for plant export certificates and inspections service for: plants, including fruit, vegetables and cut flowers plant products machinery or vehicles which have been operated for agricultural or forestry purposes If you’re exporting certain fruits and vegetables, you may need a certificate of conformity as well as a phytosanitary certificate. Apply for a certificate to re-export goods Re-export (also known as re-forwarding) is when goods are imported into a country and then exported to another country. If you’ve imported goods to Great Britain and then want to move them to a different country, it may be possible to apply for a re-forwarding certificate. Plant health inspectors will only be able to issue a re-forwarding certificate if they can be confident that the goods meet the destination country’s import requirements. If you apply for a re-forwarding certificate, the inspector will decide whether a further inspection is needed. You may need a further inspection if the: destination country’s rules say you must goods have been exposed to a risk of infestation or contamination after being imported It may be that the destination country has certain import requirements that include testing or growing season inspections. You should check this before you import the goods into Great Britain, as the phytosanitary certificate you use to import the goods will need to include this information if you wish to forward them on. This original phytosanitary certificate, or certified copies, will need to accompany the goods when they are re-exported. You can apply for a re-forwarding certificate using the plant health export service, Apply for plant export certificates and inspections service. Register and apply with online export services If you’re exporting from England or Wales, you must register as a professional operator and apply for a phytosanitary certificate with: eDomero for seed, bulbs, grain and potatoes with APHA Apply for plant export certificates and inspections service for plant products, plant produce and used agricultural or forestry machinery with APHA the electronic application for phytosanitary certification (EAPC) for wood and wood products with the Forestry Commission You apply a different way to export plants from Scotland and Northern Ireland. Exporting wood, wood products or isolated bark If you export certain types of regulated wood, wood products and bark from Great Britain (England, Scotland and Wales), you’ll need to register as a professional operator and then apply for phytosanitary certificates from the Forestry Commission. Exporters in Scotland and Northern Ireland should check national guidance. Other export requirements for plants and wood Your goods may also be subject to other requirements or controls. For example: marketing standards for fruit and vegetables plant propagation and seed marketing licensing convention on international trade of endangered species (CITES) for CITES-listed species - use the Species+ tool to search for your plant referring to the Annex listings which reflect current UK listings wood packaging material (WPM) - ISPM 15 requirements Regulated plants and plant products all plants for planting root and tubercle vegetables some common fruits other than fruit preserved by deep freezing cut flowers seeds, and other plant or forest reproductive material leafy vegetables other than vegetables preserved by deep freezing some wood and wood products machinery or vehicles which have been operated for agricultural or forestry purposes Border control posts (BCPs) in the EU Your goods will need to be exported to an EU BCP, approved to handle plants and plant products in the EU. Exempt plants and plant products Exempt plants and plant products do not need plant health controls and so will not be subject to import controls in EU countries or Northern Ireland. You do not need a phytosanitary certificate to export these exempt goods. These plants and plant products are exempt: pineapple coconut durian bananas grain plant products (such as fruit and vegetables) that have been processed and packaged to the point that they no longer pose a biosecurity risk composite products like nut and seed butters containing processed fruit or vegetables Exporting high-risk and prohibited plants You cannot export some high-risk and prohibited goods from Great Britain to the EU and Northern Ireland. These fall into 2 categories: high-risk plants and plant products prohibited plants and plant products High-risk plants High-risk plants and plant products cannot enter the EU and Northern Ireland, until a full risk assessment is conducted by the European Food Safety Authority (EFSA). The following 35 plants for planting from Great Britain are prohibited: Acacia Acer Albizia Alnus Annona Bauhinia Berberis Betula Caesalpinia Cassia Castanea Cornus Corylus Crataegus Diospyros Fagus Ficus carica Fraxinus Hamamelis Jasminum Juglans Ligustrum Lonicera Malus Nerium Persea Populus Prunus Quercus Robinia Salix Sorbus Taxus Tilia Ulmus The prohibition does not apply to seeds, fruits, leaves, tissue culture material and naturally or artificially dwarfed woody plants of these species. High-risk plant products These plant products are prohibited: plants of Ullucus tuberosus fruits of Momordica from countries where Thrips palmi is present and effective mitigation measures are not in place How to apply for an exemption from the high-risk prohibition An application will need to be submitted by Defra to the European Commission for every high-risk plant. The European Food Safety Authority (EFSA) will then assess the information provided by Defra and complete a full risk assessment on the plant or plant product. If the risk assessment allows the trade, the plant or plant product will be removed from the high-risk list. But it may still need specific import requirements, including phytosanitary certification. EFSA has set out the information and format required to submit an application. Prohibited plants and plant products These plants and plant products are prohibited for exported from Great Britain to the EU and Northern Ireland. This includes: isolated bark of Castanea plants of Vitis, other than fruits plants of Citrus, Fortunella, Poncirus, and their hybrids, other than fruits and seeds tubers of Solanum tuberosum, seed potatoes plants for planting of stolon - or tuber-forming species of Solanum, and their hybrids soil as such consisting in part of solid organic substances growing medium as such, other than soil, consisting in whole or in part of solid organic substances, other than that composed entirely of peat or fibre of Cocos nucifera, previously not used for growing of plants or for any agricultural purposes EU Protected Zones of fireblight Plants and live pollen for pollination of the following species (excluding their fruit and seeds) are also prohibited when exporting to EU Protected Zones of fireblight (Erwinia amylovora): Amelanchier Chaenomeles Cotoneaster Crataegus Cydonia Eriobotrya Malus Mespilus Photinia davidiana Pyracantha Pyrus Sorbus How to export-prohibited plants and soil You can only send prohibited plants or soil to someone who has a scientific licence to receive them in the EU. They will have a ‘letter of authority with their licence. Follow these steps to export-prohibited material to EU countries: Ask the recipient for a copy of their letter of authority. Send to APHA to be endorsed. Attach the letter of authority to the outside of all packages before you send them. You should also include copies of the letter of authority inside the packaging. Store prohibited plants or soil in 3 layers of packaging - at least 1 of the layers must be escape and shatter-proof. If the recipient tells you that you do not need a letter of authority, ask them to show you official confirmation of this from their plant health authority. Send this confirmation to: APHA for England and Wales SASA for Scotland DAERA for Northern Ireland Do not send your material until you have got confirmation from the recipient’s plant health authority and the relevant competent authority. Temporary operational measures for movement of some goods from Great Britain to Northern Ireland There are some temporary operational measures in place to address issues for the movement of agricultural and forestry machinery and growing media from Great Britain to Northern Ireland. Agricultural and forestry machinery Traders can move used agricultural and forestry machinery without the need for a phytosanitary certificate, provided they are washed to remove excessive soil and plant debris. This means machinery can still be moved if small amounts of soil remain. Movements from Great Britain to the Republic of Ireland using a port in Northern Ireland must have a valid phytosanitary certificate and pre-notification on TRACES NT. Growing media Bulbs or vegetables grown in soil can be sent from Great Britain to Northern Ireland, even if they still have soil attached, as long as they still respect any pest free area requirements. Plants can be moved to Northern Ireland with soil and other growing media attached, provided they are from a business in Great Britain that is authorised to issue plant passports. Arrangements for authorised traders moving food from Great Britain to Northern Ireland An arrangement is in place which allows authorised traders, such as supermarkets and their trusted suppliers, to move some goods without the need for official certification. If you’re moving plants or plant products from Great Britain to Northern Ireland, you do not need official certification, such as export health certificates, phytosanitary certificates or marketing standards certification. The following conditions will be attached to these arrangements: the goods are packaged for end consumers and have a label reading “These products from the United Kingdom may not be marketed outside Northern Ireland” they are destined solely for sale to end consumers in supermarkets located in Northern Ireland, and they cannot be sold to other operators of the food chain they are accompanied by a simplified official certificate globally stating the products meet all the import requirements of EU legislation they enter Northern Ireland through a designated point of entry, where they are submitted to a systematic documentary check and to a risk-based identity check on a selection of items in the means of transport they are monitored through a channelling procedure applicable from the designated point of entry to the destination supermarket in Northern Ireland Authorised traders Authorised traders are supermarkets and their trusted suppliers. The UK government will not discriminate against smaller suppliers or between different companies in recognising traders as authorised for the purpose of this arrangement. A trusted supplier is any business that independently moves its products from Great Britain to Northern Ireland, for sale in Northern Ireland. For example, a cut flower supplier that moves its own products from Great Britain to Northern Ireland, which delivers directly to a store for sale within Northern Ireland only would be eligible for authorised trader status. However, a cut flower supplier that delivers products to a supermarket distribution centre in Great Britain would not qualify if the products are then moved by the supermarket to Northern Ireland. In this instance, the supermarket would be the authorised trader for that movement into Northern Ireland. Plant health exports audited trader scheme (PHEATS) If you export fruit, vegetables or cut flowers from Great Britain to the EU or Northern Ireland, you may be eligible for the plant health exports audited trader scheme (PHEATS). This means you’ll be able to do your own inspections and apply for phytosanitary certificates to be issued. Find out how to apply and register for the scheme on the plant health portal. Under the PHEATS scheme, you’ll have to pay for: an initial site visit to include training, assessment and authorisation - £313.24 per authorisation an auditing / monitoring fee - £178.92 per audit the issue of a certificate - £25.52 per phytosanitary certificate Movements from Northern Ireland to Great Britain Qualifying Northern Ireland goods (QNIGs) can continue to move from Northern Ireland to Great Britain in the same way as they did before 1 January 2021. QNIGs are goods: in free circulation in Northern Ireland - on the basis that they are not under customs supervision (except when that supervision arises from the goods being taken out of Northern Ireland or the EU), or which have undergone processing operations in Northern Ireland under the inward processing procedure, and only incorporate inputs that were in free circulation in the UK This means that if you are an operator based in Great Britain and receive a consignment of plants or plant products from Northern Ireland which are QNIGs and subject to plant passport requirements, they will continue to arrive at your premises with an EU plant passport as they do now. As these are QNIGs you do not need to routinely replace this EU plant passport with a UK plant passport, and the goods may be moved on under their EU plant passport unless: you split the consignment and the new ‘units’ (these may be trolleys, pallets, boxes, bags or similar) no longer have a plant passport attached to them, or you choose to replace the plant passport (for example, to include your supplier’s details for business purposes) If either apply, a UK plant passport could be issued without a full examination of the plants taking place before onward movement. This is in line with current guidance on when to replace a plant passport. You must keep records of any changes made. If you replace a plant passport on a QNIG you must put the code ‘GB(NI)’ in Part E of that replacement UK plant passport, to help maintain their identity as QNIGs. This is to aid the monitoring of compliance with plant passporting requirements, including the specific provisions for QNIGs. This will help ensure that it is easily visible whether a good has originated outside of Great Britain’s phytosanitary zone, yet may not have undergone full third country checks, which will be important for tracing purposes in the event of a pest or disease is found. If the phytosanitary status of your consignment changes, for example, because traceability has not been maintained, there is a pest or disease issue with the consignment or the plants have been ‘grown on’, then a full examination will need to be carried out on the plants. Once confirmed they are fully aligned with GB plant health standards, a standard UK plant passport with Part E left blank could be issued. Returned wood, plants and plant products: policy from 1 January 2021 to March 2022 Plants and plant product consignments rejected at EU BCPs can re-enter Great Britain through any point of entry from 1 January 2021 to March 2022. You must submit an import pre-notification using the PEACH IT system to notify APHA for rejected plants and plant products returning to England or Wales. ‘Pre-notification’ means giving advance notice to the responsible authority for goods that arrive in Great Britain. You must give notice: at least 4 working hours before the goods land in Great Britain, for air and ‘roll-on-roll-off’ freight at least 1 working day before the goods arrive in Great Britain for all other freight For rejected plants and plant products returning to Scotland go to the SASA. For wood and wood products returning to Great Britain (Scotland, England and Wales) you’ll need to notify the Forestry Commission. You must include a copy of the original phytosanitary certificate with pre-notification. Exporting from the UK to non-EU third countries If you export regulated plants and plant products exported from the UK (England, Scotland, Wales and Northern Ireland) to non-EU third countries, you must follow the import regulations in the country you’re exporting to. Get help researching your export market. Contact APHA for advice on what the import regulations and rules are in the country you’re exporting to. Check the destination country profile page of the International Plant Protection Convention’s website to find out if you need a phytosanitary certificate. Make sure you ask to receive an official document to explain the rules in that country and how to comply. This will help UK inspectors to prepare your export correctly. You may need a phytosanitary certificate if you’re exporting: plants, including fruit, vegetables and cut flowers plant products seeds potatoes bulbs grain machinery wood and wood products Where there has been no recent trade in grain, you may need a phytosanitary certificate to export grain. Check with APHA before sending consignments. If you’re exporting from England and Wales, you can apply online through eDomero for: seeds bulbs grain potatoes You can use the Apply for plant export certificates and inspections service for: plants, including fruit, vegetables and cut flowers plant products machinery or vehicles which have been operated for agricultural or forestry purposes If you’re exporting certain fruits and vegetables, you may need a certificate of conformity as well as a phytosanitary certificate. Wood packaging material If you use wood packaging material to export goods to other countries, check your solid wood packaging meets requirements. 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Given that EU law applies in Northern Ireland, can traders also benefit from the 40+ EU FTAs? Arne Mielken, customs expert on customs explains The EU has adopted rules regarding the preferential proofs of origin to be used for goods imported into Northern Ireland, the verification of the preferential origin of such goods and the conditions for granting and suspending preferential tariff measures. The details It's in the Withdrawal Agreement Article 4 of the Protocol on Ireland/Northern Ireland annexed to the Withdrawal Agreement (‘the Protocol’) reiterates that Northern Ireland is part of the customs territory of the United Kingdom, NI is NOT EU, but.... Therefore, for the purpose of applying preferential trade arrangements, third countries or groups of third countries with which the Union has such preferential trade arrangements cannot consider Northern Ireland to be part of the Union. ....UCC applies to NI and so do preferential tariff measures The EU' Union Customs Code (UCC) applies to Northern Ireland. So do its preferential tariff measures of the UCC which relate to the Free Trade Agreements (FTAs) that the EU has agreed bilaterally or unilaterally with countries or territories outside the EU's customs territory or groups of such countries or territories. So, given that the preferential rules of the UCC apply, this means it must be possible for NI goods to be considered "originating" in the EU. What are the rules for that? How will preferential rules of origin work in relation to NI? When referring to the EU in the context of customs legislation, this usually is considered to include Northern Ireland (even though it must be clear that the territory of Northern Ireland shall not be considered part of the EU). The rules on the preferential origin of the UCC apply in Northern Ireland thus apply, once the necessary changes have been made. Obligations related to proofs of origin under preferential trade arrangements adopted unilaterally by the Union Proofs of origin for products to be imported into Northern Ireland must be issued or made out in third countries or groups of third countries benefiting from the preferential tariff measures as if imported into the Union. Proofs of origin Proofs of origin issued that benefit from EU preferential tariff measures must indicate ‘the United Kingdom in respect of Northern Ireland’ for products to be imported into Northern Ireland "under preference" Verification under preferential trade arrangements adopted unilaterally by the Union The origin of products imported into Northern Ireland and benefiting their EU FTA's shall be verified in the third countries (or groups of third countries) concerned, on request from the competent customs authorities in Northern Ireland, under the same conditions as the EU' products. The third countries need to jump into actions to grant preferences under preferential trade arrangements A preferential tariff measure is not be granted in Northern Ireland unless the third countries (or groups of third countries) benefiting from the preferential tariff measures referred t has undertaken measures to ensure compliance, and inform the Commission accordingly, when exporting into Northern Ireland, with: the rules of preferential origin for the products; the rules on issuing or making out the proofs of origin; the rules on verifying the preferential origin of products; the other conditions laid down in the relevant preferential trade arrangements. The EU Commission shall publish on its website the date on which the third countries or group of third countries are understood to have taken measures to ensure compliance. Finally, ... Cumulation with third country "origin" does NOT apply to NI. In particular, for the purposes of applying the provisions on cumulation, goods originating or processing carried out in Northern Ireland should not be counted as goods originating or processing carried out in the Union. Links https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2020.431.01.0055.01.ENG&toc=OJ%3AL%3A2020%3A431%3ATOC https://www.customsmanager.org/post/ireland-import-procedures-explained https://www.customsmanager.org/post/so-this-is-how-we-will-trade-with-northern-ireland