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(S,P) The EU and the UK take action to curb illegal exports of waste with complex import and export controls. Find out what and how to go about it. Economic growth and globalization have led to a worldwide increase of waste transport across borders, whether on the road, by railway or ship. Moreover, the scarcity of natural resources has also stepped up the trade of waste due to the valuable secondary raw materials that certain waste contains. However, not only do they have a positive effect, increasing revenue, but they can also cause harm to the environment as well as human beings. What a waste shipment is Waste exports and imports are called waste shipments. A waste shipment means the transport of waste between your and another country whether by road, rail, air or sea. Waste shipments must follow rules called waste shipment controls. If you do not follow the relevant legal requirements you may be committing a criminal offence and risk prosecution, financial penalties and imprisonment. You may want to seek independent legal advice before importing or exporting waste. Check if your material is classed as waste Waste shipment controls only apply if the material you want to transport is waste. You need to find out if the material you want to transport is classed as waste by any of the countries involved. If it is waste, controls apply across the whole journey. Sometimes the regulatory bodies responsible for overseeing the rules in each country (known as the ‘competent authorities’) may disagree on whether something is waste. In these cases, the material will be wasted. Use the guidance on how to check if your material is waste. You usually have a legal duty of care if you produce, carry, import, keep or dispose of waste. You usually have to make sure your waste is handled safely and only passed to those authorised to receive it. It is also often your responsibility to classify your waste correctly and ship it under the correct controls. EU Measures For these reasons, there have been certain regulations set in place in the EU, specifically under the Waste Shipment Regulation (EU) 1013/2006, which has been amended several times in order to intensify controls on waste shipment. In line with this, the new Regulation (EU) 2016/1245 intends to help customs identify potential waste streams by the implementation of a correlation table between CN codes and waste codes. What kind of control procedures does the Waste Shipment Regulation establish? The Regulation basically sets up two control procedures: The general information requirement consists of accompanying a shipment of waste by certain documents to assist the tracking of shipments. It is usually applicable to shipments for the recovery of wastes. - The notification procedure, requires the prior written consent of the competent authorities of the country of dispatch, transit and destination within 30 days. This procedure essentially applies to shipments for disposal of waste, as well as to those involving hazardous wastes. Does the Waste Shipment Regulation only affect the EU? The Regulation does not only influence waste shipments between EU’s Member States but also with those in European Free Trade Association (EFTA), the Organization for Economic Cooperation and Development (OECD) and countries that are a party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal. In this case, the controls and procedures settled down to apply to the shipment of waste: Between EU countries within the EU or with transit through third countries Imported into the EU from third countries Exported from the EU to third countries In transit through the EU, on the way from or to third countries How does Regulation (EU) 2016/1245 impact shipments of waste? The regulation, which entered into force on 17 August 2016, implements a preliminary correlation table between CN codes and the waste codes listed in Regulation (EU) 1013/2006. Being aware of the differences in the goods covered by both codes and the difficulties to match them, the European Commission aims with this tool to help customs to identify potential waste streams further and curb illegal exports of waste out of the EU, making the Waste Shipment Regulation more enforceable. The correlation table demonstrates the instances in which some waste codes share the same correlation with more than one CN code, the same being applied the other way round. It therefore will be key to consider the description of the codes in their respective Regulations to determine the applicable one. Besides, where applicable to shipments mainly within the EU, waste codes are not included in the table since customs authorities are normally not involved. Waste shipment controls in the UK Waste controls are set out in the retained Waste Shipments Regulation EC No 1013/2006 as amended by: The International Waste Shipments (Amendment) (EU Exit) Regulations 2019 The International Waste Shipments (Amendment of Regulation (EC) No 1013/2006) Regulations 2020 The International Waste Shipments (Amendment) (EU Exit) Regulations 2021 They apply from the point the waste is loaded until the waste is processed at the destination facility. Rules for importing and exporting waste apply in: the country where the shipment starts the country where the shipment ends any country the waste passes through on its intended journey (known as ‘transit countries’) You need to check the rules for all the countries your waste will pass through on its intended journey. Some waste shipments are prohibited. If your waste shipment is not prohibited, it must comply with either: ‘green list’ waste controls (also known as Article 18 controls), which are simplified controls for most non-hazardous materials notification controls (sometimes known as ‘amber list’ controls), which require consent from all the competent authorities involved before you can ship How to find out which controls apply The controls that apply to waste shipments depend on the: waste type treatment type planned for the waste at its destination country of destination and the transport route There are also producer responsibility regulations which you may need to keep to if you export wastes such as: packaging batteries end of life vehicles (ELV) waste electrical and electronic equipment (WEEE) The type of waste Describe waste using the description codes in the relevant regulations. You can use a consolidated waste list of the relevant annexes to check how you should describe your waste. The annexes have 2 types of waste codes – Basel codes and OECD (Organisation for Economic Co-operation and Development) codes. Basel codes start with a single letter (for example, B3011) and OECD codes start with 2 letters (for example, AC300). If your waste type appears in the consolidated waste list , the waste code and annex title number will help you to find out which shipment controls apply. If there is no Basel or OECD code for your waste, you must describe it as ‘not listed’ and notification controls will apply. The controls that apply to non-hazardous waste plastic changed on 1 January 2021. The type of treatment Waste ‘treatment’ refers to either disposal or recovery. The terms ‘disposal’ and ‘recovery’ are defined in the EU Waste Framework Directive . Generally, imports and exports of waste must be for recovery. Imports or exports for disposal are prohibited in the UK, except for a few exceptions described in the UK plan for waste shipments . In these exceptions notification controls always apply. For some plastics, the waste controls depend on the type of recovery planned. Find out more in our guidance on importing and exporting waste plastic . The intended journey and destination You must follow the rules that apply in each country the waste will stop at or move through on its journey, including: its origin its final destination any transit countries You can use the waste export controls tool to work out which controls apply to your shipment. The tool is only a guide, so you should always check the controls with the competent authorities, government departments or customs inspectorates in the destination and transit countries before shipping. You can also use the following general principles for your intended destination to work out which controls apply. Recovery in OECD countries or EU member states Green list waste controls generally apply to waste listed under a single entry in Annex III, IIIB or the mixtures of wastes listed in Annex IIIA (these annexes can be found in the consolidated waste list ). Notification controls apply to all other wastes. If you are shipping waste to or from the EU, you must follow the guidelines for customs controls on transboundary shipments of waste . Recovery in non-OECD countries outside the EU The Green List Regulations set out the controls that apply to waste listed in Annex III and IIIA according to each non-OECD country. The controls that apply to non-hazardous waste plastic changed on 1 January 2021. This may affect the controls which apply to your shipment. You may need to check the rules on importing and exporting waste plastic . Some of the wastes listed in Annex V are prohibited from export, including hazardous waste and household waste. Notification controls apply to all other wastes. You can refer to the lists of: EU countries OECD countries competent authorities of EU member states competent authorities of OECD countries competent authorities of non-OECD countries Exporting waste under green list waste controls A waste that you intend to export under green list waste controls must: not be prohibited not need to be shipped under notification controls not contain hazardous waste be properly sorted before loading, meaning that the sorting process removes contaminants to the point where any remaining contamination is so small as to be minimal and does not prevent the waste from being classified as green list waste If the waste still has more than minimal contamination after it has been sorted, then you may need to ship it under notification controls or it may be prohibited for export. If the waste can be exported under green list waste controls, you do not need to apply for consent from the Environment Agency or pay them a fee. You must fill in an Annex VII form , which contains information about the waste and its journey, and follow the other steps explained in the next sections. You must check with the competent authorities of the transit or destination countries whether different rules apply and you are required to apply for consent or pay fees. It is your responsibility to check all the requirements that apply. If you are exporting waste plastic you must follow the importing and exporting waste plastic guidance. Before shipping the waste Make sure the waste is properly sorted so that it can be exported as green list waste. Some countries may still prohibit the import of such waste or require that you send it under notification controls. Check whether you can send the properly sorted waste as green list waste to the destination country. Make sure that the Annex VII form is fully completed and sign it – it must travel with the waste at all times. You should keep copies of Annex VII forms for 3 years. Competent authorities can ask to see copies at any time. Create a written contract between the person arranging the shipment (you as the exporter) and the importer (also called the consignee). The contract must make sure that, if the shipment cannot be completed as planned, or is found to be illegal, the exporter will take the waste back or recover it in another way and provide for its storage in the meantime. You must keep copies of the contract for 3 years – competent authorities can ask to see them. Completing the Annex VII form The Annex VII form contains boxes that must be filled in. These boxes are known as ‘blocks’ and are numbered on the form to make it easier to refer to. The exporter in block 1 is the person who arranges the shipment and signs the declaration in block 12 to say there is a contract in place. If you are a broker or dealer based in the EU, you must be registered with the Environment Agency, Scottish Environmental Protection Agency or Natural Resources Wales if you arrange waste shipments from Great Britain. If you are a broker or dealer based outside the EU, you must be registered and have a personal or business address in the UK. The importer in block 2 is the recovery facility or a broker or dealer who is under the jurisdiction of the country of destination and has legal control over the waste when it arrives there. You must fill in contact details in full, including the: contact name company registration number (if applicable) address, including country email telephone number, including the international dialling code Business confidentiality is not a reason for not including these details. The recovery facility in block 7 must be the facility where the waste will be recovered. If the facility in block 7 is an interim facility, you must also give information about the facilities where further operations will take place. Do this on a separate annex and keep this with the Annex VII form. You must enter the code that describes the treatment at the recovery facility in block 8. The codes can be found in Annex II of the EU Waste Framework Directive . After the waste arrives The importer and (if different) the recovery facility must sign and fill in the Annex VII form in blocks 13 and 14. Exporters and importers must keep copies of the Annex VII form and their contracts for 3 years – competent authorities can ask to see them. If the waste shipment cannot be completed as planned, the exporter should tell the Environment Agency . Exporting waste under notification controls Before you export waste under notification controls you must tell (‘notify’) all the competent authorities involved in the waste journey, and they must give consent before you can go ahead. To export waste under notification controls from England, you must be under the jurisdiction of England or Wales. You must also be one of the following: the original waste producer the licensed new producer a licensed collector of waste a dealer or broker registered with the Environment Agency with written approval from a producer or licensed collector to move their waste the holder of the waste when all of these are unknown or insolvent 1. Fill in a notification application using the International Waste Shipments (IWS) online service Apply for consent through IWS online . You can use this service to: create and manage your notification application create pre-notifications and upload movement documents (information you must give before your waste shipment starts) record and manage shipment data When you use the system for the first time you will need to register for a user account. You can contact the Environment Agency if you need help. You must give details on all aspects of the waste, including its origin, treatment and journey from producer to final destination. Exporting waste under notification controls requires more detail than is needed under green list controls. Include as much information as you can in your application, using annexes to give more information where necessary. If you do not give enough detail, there could be delays in assessing and approving your application. Your application must include details of all the transit countries your waste will pass through on its journey. Some countries define this very widely to include journeys that pass through territorial waters or stop at port, even if the waste is not unloaded. You need to check the rules for all the countries your waste will pass through on its intended journey. Sometimes shipping routes change at short notice. It is your responsibility to find out which countries your waste might pass through before you apply for consent. If a shipping company cannot confirm which route your waste will take when you are preparing your application, you may want to consider submitting more than one application to cover several possible routes. You need to pay fees for each application. Consider the timescales in this guidance and plan your application in line with these, as the process can take several months. 2. Decide how many shipments you will make You can apply to send several waste shipments under one notification. The waste in each shipment must: be the same type start from the same load site move to the same destination use the same route move on the same day You need to tell us how many shipments you intend to make and the planned first and last dates for shipments. You will have up to 12 months from the date of consent to complete the shipments, or up to 3 years if the destination facility has pre-consented status. 3. Find out if you are exporting to a pre-consented recovery site Overseas recovery sites in EU or OECD countries which regularly receive shipments of the same waste may benefit from being ‘pre-consented’. Recovery sites can apply to the competent authorities in their country for pre-consent. The advantages of exporting to a pre-consented recovery site are that: the consent process is quicker consents may last up to 3 years, rather than the standard 12 months 4. Find out if you are exporting waste to an interim operation There are different fees and requirements if you are exporting waste for an ‘interim operation’. An interim operation involves pre-processing or storing waste at a site overseas before moving it to a place of final recovery or disposal. There are 5 operation codes which relate to interim operations: R12 – exchange of wastes before recovery R13 – accumulation of wastes before recovery D13 – blending or mixing of wastes before disposal D14 – repackaging of wastes before disposal D15 – storage of wastes before disposal Codes that begin with ‘R’ refer to recovery and those that begin with ‘D’ refer to disposal. You can find a list of these codes in Annex I and II of the EU Waste Framework Directive . If your waste is destined for an interim operation, you must explain clearly what the interim waste treatment involves. You must include an annex with your application with details of the final treatment operation and where it will take place. 5. Arrange a financial guarantee or insurance You must have a financial guarantee or equivalent insurance that is approved by the Environment Agency. This makes sure there is enough money available for the Environment Agency to deal with the waste if the shipment is not completed. Use the financial guarantee form to apply. Your financial guarantee must be approved before shipments can begin. The Environment Agency can approve a financial guarantee before it is due to take effect, if it is in place before any shipments take place. The financial guarantee must be enough to cover the actual costs if the export cannot be completed. It must be enough to cover: transporting the waste waste recovery or disposal storage for up to 90 days Your calculation needs to reflect the real-world costs the Environment Agency would incur. For example, do not use preferential transport costs that the Environment Agency cannot access. Any competent authority may ask for a copy of your financial guarantee or insurance arrangements. EU authorities may ask for a second financial guarantee or insurance. Contact the destination authority for their requirements before you send your notification to the Environment Agency. You must give an address for service of claims for the financial institution you use for financial guarantees for export notifications. The financial institution you use must be registered in England or Wales. The financial guarantee must be valid for: 3 years from the date of consent for standard notifications 5 years from the date of consent if the treatment facility has pre-consent status 6. Put a contract in place Before you send your notification application, you (the notifier) must have a legally enforceable, written contract with the business that will be treating your waste (the importer). This contract must include: an obligation for the business to provide a certificate confirming they have legally recovered or disposed of the waste an obligation for the notifier to take the waste back if the shipment, recovery or disposal does not go ahead as planned, or if the shipment is illegal an obligation for the importer to recover or dispose of the waste if it is found to be illegal because of the importer’s action If the waste is shipped to an interim facility the contract must also include: an obligation for the final treatment facility to provide a certificate confirming that the waste has been recovered or disposed of as set out in the notification an obligation for the importer to send a notification to the Environment Agency if they send the waste for final treatment in a different country Some countries might have more rules about what a contract must include. You should check the rules before you send your notification application. The Environment Agency, or any other competent authority with an interest in the notification, may ask for a copy of the contract. 7. Arrange third party insurance You need insurance against liability for damage to third parties resulting from your waste shipment. This needs to be in place before you send your notification application. Any competent authority with an interest in the notification may ask for a copy of the insurance arrangements. 8. Pay the charge The Environment Agency will not deal with your notification until you have paid the correct fee. Other competent authorities may also charge you for considering your notification. The charge depends on: whether the waste is being imported or exported whether it is for recovery or disposal whether it is for an interim or non-interim operation the number of shipments included in the notification

(FREE) After successfully submitting a customs declaration, your broker should return a set of documents to you. Find out what they mean The documents you can expect to receive from your broker: 1. EXP-SAD/SEC (C88/ESS) This is your Export declaration. Take a look at a template. Copy for the consignor/exporter - No 3. 2. DTI-X2 This is the Export Entry Acceptance Advice. It shows a routing code. Route 0: Awaiting a response from another government system before the route is determined. Route 1: Requiring the supporting documentation to be examined. Route 2: Requiring goods and documents to be examined. Route 3: Which implies automatic clearance after a short period of time during which the documentation must be submitted and Customs have the opportunity to examine it. Route 6: Paperless declaration with the entry being given immediate clearance, ie zero time out. CHIEF does not allow clearance while the Route of an Entry is ‘E’, ‘F’ or ‘H’. Route H has always applied to pre-lodged Entries (with no un-resolved Front End Credibility (FEC) failures) Route E applies to Entries with stored data linked to them Route F applies to Entries with unresolved FEC failures Routes 2/5, 1/5 and 5 are equivalent to routes 2, 1 and 3 Entries where the method of payment includes ‘cash’. 3. Paper C88

(S,P) Confused about getting your goods into GB or EU? With videos, guides and checklists, importing is more straightforward, argues Arne Mielken of Customs Manager Ltd. This webinar explains: customs import declarations on controlled goods imported into Great Britain (England, Wales and Scotland) from the EU the process for simplified, supplementary declarations and delayed import declarations for import goods which are not controlled for up to 31 December 2021 key terminology Easy, government-approved flowcharts make importing a walk in the park, right? How to bring goods into the UK from any country, including how much tax and duty you’ll need to pay and whether you need to get a licence or certificate. An import is goods brought into a jurisdiction, especially across a national border, from an external source. Importation is the action of buying or acquiring products or services from another country or another market other than own. The party bringing in the good is called an importer. An import in the receiving country is an export from the sending country. As a purchase order is confirmed by a supplier and prepared to be shipped to the buyer certain actions need to be undertaken to facilitate a successful customs entry at UK port. These are the standard operations that need to be carried out to manage the import process proactively. 10 Steps to Importing in under 5 minutes Guide 1: How to import goods from the EU into GB Guide 2: Step-by-Step guide to import into the UK Guide 3: Importer Support Pack HELP TRAINING Essential, online Customs & Global Trade Support You can: get advice on our Information Hubs. find out how to determine the relevant duty rates and commodity codes for your goods in our Classification Hub get help by asking the Customs Manager Ltd experts a question Where to find even more help and support For online support, join our educational live webinars, subscribe to insightful short Twitter updates and informative YouTube videos, and stop by at our expert blog page, updated weekly: https://www.customsmanager.org/customs-global-trade-blog Join us on Linked In, too: www.linkedin.com/company/customs-manager-ltd We also offer a resources hub that covers a lot of topics, videocasts and step by steps guidance: https://www.customsmanager.org/ -> Resources There are regular customs and global trade update sessions to discuss what is coming up: https://www.customsmanager.org/customs-and-global-trade-update Join our wide range of LIVE or online training courses on the customs and global trade topics that matter to you Subscribe to our free newsletter to never miss an important update on our social media channels and expert blogs and get a round-up on all the important changes, law updates and guidance modifications for the EU and the UK). You can also call our helpline on 079146450183. The first call is free, after this, we charge a moderate fee to get instant expert support. You can access it at https://www.customsmanager.org/expert-helpline-blog-training-exclusive-briefings If you know of a business who would also find e-mails or customs and global trade blog entries helpful, please forward it on, or suggest they register to receive them directly to their inbox register to get these updates directly to their inbox. About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. 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Imports of some sensitive goods or imports of certain goods coming from specific countries may be prohibited or restricted. (S,P) You may need permits, a licence or present an officially approved import notification. Contact us to discuss if you need an import licence for your product ​ Overall, the main types of products that usually face import restrictions are: agricultural products, medicinal products, chemicals, iron and steel products, cultural assets, textile products and clothing, weapons, counterfeit or pirated goods, indecent articles/publications/video recordings, endangered species, waste, some live animals and products containing animal substances, plants and products containing vegetable substances. For the UK, for example,there are special rules and you may need to get licences or certificates if you are importing any of the following: animals and animal products plants and plant products high risk food veterinary medicines human medicine controlled drugs tissues and cells for human application waste products containing F gas precursor chemicals hazardous chemicals nuclear material guns, knives, swords and other weapons weapons and goods that could be used for torture or capital punishment Download UK Controlled Goods List HELP

(S,P) What export procedure where ports use the goods vehicle movement service (GVMS)? Read CIP 1 here. Since 1 January 2022, exports between Great Britain and the EU will be subject to full customs controls. This means that goods must be presented to customs and the export declarations must be entered into HMRC systems to decide if any further physical checks are required. If a physical examination is required, this will be conducted at an Inland Border Facility or at the designated customs checking facility within the frontier locations. Goods must not be exported without permission and a message must be sent after their departure. To support full customs controls on goods, particularly those locations with limited space or infrastructure, the government introduced the goods vehicle movement service (GVMS). Read this Customs Information Paper (CIP) to find out what changes are happening at certain locations. The following changes relate to the ports using GVMS for exports from 1 January 2022. If the port is not using GVMS please follow the normal exports process. 1. Customs Handling Imports and Exports Freight (CHIEF) from 1 January 1.1 Changes for exports going through Dover, Eurotunnel, Holyhead and Fishguard Declarants must always submit and gain permission to proceed (P2P) by submitting an arrived export declaration with Additional Information (AI) statement “RRS01”. 1.2 Changes for exports going through Liverpool, Heysham and Milford Haven/Pembroke If your carrier is using: the goods vehicle movement service (GVMS), the declarant must submit an arrived export declaration inventory linking, the declarant must submit a pre-lodged declaration and must not use the AI statement RRS01 1.3 What to enter in the arrived export declaration Arrived export declarations include the following types: full export declaration (unless you’re authorised for Customs Supervised Exports) pre-shipment advice customs clearance request (CCR / C21) In box 1 the third character of DECLN-TYPE must indicate the entry is declared ‘arrived’ by entering: ‘A’ for a full declaration ‘C’ for a pre-shipment advice ‘J’ for a C21 In box 25 you must enter the mode of transport as ‘6’ for roll on roll off (RoRo). In box 30 you must enter the freight location code: HLD for Holyhead EUT for Eurotunnel DOV for Dover DEU for Combined Eurotunnel/ Dover (or if you’re uncertain if the export is Dover or Eurotunnel) FIS for Fishguard LIV for Liverpool HEY for Heysham MIL for Milford Haven/ Pembroke In box 44 you must enter AI statement ‘RRS01’. Failure to provide the ‘RRS01’ AI Statement within the declaration will result in GVMS not being able to validate it on the submitted Goods Movement Reference (GMR). 1.4 Goods selected for checks Once the declaration is submitted on CHIEF, the declarant will be informed if their document or goods need to be checked. If a physical examination is required, the declarant will need to tell the haulier to present the goods at: the nearest Inland Border Facility for goods leaving Dover, Holyhead or Eurotunnel the port’s designated customs checking facility for goods leaving Liverpool, Heysham, Milford Haven/Pembroke or Fishguard 1.5 Customs Supervised Exports (CSE) from 1 January 2022 If you’re authorised for CSE you should email: exportpresentationapprovals@hmrc.gov.uk with ‘Arrived Exports for CSE’ in the subject. HMRC will then confirm the process for you. 1.6 Designated Export Place (DEP) processing from 1 January 2022 For goods being exported from Great Britain, the declarant should check which Great Britain port their goods will be exported from, especially if their goods are to be handled by a freight forwarder or DEP for consolidation. If the goods will be exported from certain locations the declarant must enter the correct freight location code for that port in box 30 of the declaration. AI statement code RRS01 must be declared in box 44 of the declaration. If the goods will be exported from a Great Britain port with a temporary storage facility, the DEP locations code should be entered in box 30 as usual. If the declaration has been selected for an examination: You should present your goods at the intended DEP if you are using a freight forwarder for consolidation purposes. The DEP operator should then re-arrive your declaration and continue with normal processes. Your goods will be examined at the DEP operator’s premises. Depending on the outcome, the declaration will be cleared or held for further checks. Cleared consolidations from a DEP operator’s premises can progress to the port of exit from Great Britain. For GVMS movements, the DEP operator must inform the haulier of all the Declaration Unique Consignment References (DUCRs) within the Transit Accompanying Document (TAD) movement reference numbers (MRNs) if any have been raised. The haulier must enter either: all of the DUCR within the consolidation the TAD MRN’s if one has been raised 2. Customs Declaration Service changes from 29 January 2022 Nothing changes when declaring on Customs Declaration Service until 29 January 2022. The existing process remain in place until then. 2.1 Changes to exports going through Dover, Eurotunnel, Holyhead and Fishguard Declarants must always submit and gain permission to progress (P2P), by submitting an arrived export declaration with Additional Information (AI) statement “RRS01”. 2.2 Changes to exports going through Liverpool, Heysham and Milford Haven or Pembroke If your carrier is using: GVMS, the declarants must submit an arrived export declaration inventory linking, the declarant must submit a pre-lodged declaration and must not use the Additional Information (AI) statement RRS01 2.3 What to enter in the arrived export declaration Arrived export declarations include the following types: Type A – Full Export Declaration (non CSE) Type B – Occasional Simplified Procedure Type C – Simplified Declaration Procedure (SDP) Type J – Customs Clearance request (CCR / C21) The declaration must include: AI Statement code ‘RRS01’ in Data Element 2/2 Mode of Transport ‘6’ for roll on roll off (RoRo) in Data Element 7/4 authorisation type code ‘EXRR’ and the exporters EORI in Data Element 3/39 the correct goods location code in Data Element 5/23 must be one of the following and match in GVMS for the goods to be departed: Dover – GBAUDVRDOVDVRGVM Eurotunnel – GBAUEUTEUTEUTGVM Dover/Eurotunnel – GBAUDEUDEUDEUGVM Fishguard – GBAUFISFISFISGVM Holyhead – GBAUHLYHLDHLYGVM Liverpool – GBAULIVLIVLIVGVM Heysham – GBAUHYMHEYHYMGVM Milford Haven/Pembroke – GBAUPEDMILPEDGVM For some exports going through Liverpool, Heysham and Milford Haven/Pembroke part of these ports remain outside of GVMS control. If the carrier is not using GVMS the declarant must omit the GVM from the location code and not enter RRS01 on the declaration. 2.4 Goods selected for checks Once the declaration is submitted on the Customs Declaration Service the declarant will be informed if their document or goods need to be checked. If a physical examination is required, the declarant will need to tell the haulier present the goods at: the nearest Inland Border Facility for goods leaving Dover, Holyhead or Eurotunnel the port for goods leaving Liverpool, Heysham, Milford Haven/Pembroke or Fishguard 3. GVMS locations not using arrived exports declarations For exports going through Newhaven and Sheerness using GVMS, declarants must submit a pre-lodged export declaration (unless the declarant holds an authorisation that allows them to submit a different type of declaration). For CHIEF declarations from 1 January 2022 you must use the following location codes: NHV for Newhaven MED (Medway) for Sheerness For Customs Declaration Service declarations from 29 January 2022 you must use the following location codes: GBAUNHVNHVNHVGVM for Newhaven GBAUMEDMEDMEDGVM for Sheerness 4. Goods Movement Reference (GMR) At border locations operating GVMS, hauliers will be required to provide the carrier with a GMR obtained from the GVMS. The GMR is a unique reference beneath which individual customs, transit and safety and security declaration numbers will be linked together for that vehicle or container. Each GMR is valid for a single crossing and can be used only once. The AI Statement ‘RRS01’ (entered in either box 44 or Data Element 2/2) indicates that the declaration needs to be sent to the GVMS system for the GMR to be created. Traders will be allowed to add or remove the ‘RRS01’ on their declaration up until the point the goods are arrived on GVMS at the port or frontier. You cannot add or remove ‘RRS01’ once the entry is arrived. Failure to provide the ‘RRS01’ within the declaration will result in GVMS not being able to arrive the declaration. This process needs to be done prior to getting to point of exit. The haulier will need to enter all DUCR’s associated with the vehicle movement into the GMR. GVMS will validate each DUCR and confirm whether the goods have Permission to Proceed (P2P) or whether there are any outstanding controls. Drivers must not proceed to the point of exit until all DUCRs have P2P status and the GMRs have been validated. At the point of exit the driver will present the GMR to the carrier and the carrier will validate the GMR at check in. GVMS will reject the check-in attempt unless all the DUCRs in the GMR have been arrived, in which case the vehicle will be turned away from check-in. 5. Physically consolidated exports Consolidations require an arrival and departure at the top-level Master Unique Consignment Reference (MUCR) for the underlying DUCRs to be departed successfully. However, GVMS is currently unable to accept MUCR references within the GMR. Traders who physically consolidate exports should not consolidate the DUCRs into a MUCR until GVMS can accept MUCRs in a GMR. 6. Using GVMS from 29 December 2021 To help businesses prepare early, they can submit a pre-lodged or arrived declaration and create a GMR from 29 December 2021 for any movements on or after 1 January 2022. To do this, they will need to: Submit a pre-lodged, or arrived declaration on CHIEF using Additional Information code ‘RRS01’ Create a GMR in Goods Vehicle Movement service (GVMS). https://www.gov.uk/government/publications/goods-leaving-great-britain-from-1-january-2022-at-ports-using-gvms-cip-1/customs-information-paper-1 Export CHIEF FAQs Export CDS FAQs

(S,P) The EU-UK TCA is essential for zero duty trade. Find out what's in it. The EU-UK Trade and Cooperation Agreement concluded between the EU and the UK sets out preferential arrangements in areas such as trade in goods and in services, digital trade, intellectual property, public procurement, aviation and road transport, energy, fisheries, social security coordination, law enforcement and judicial cooperation in criminal matters, thematic cooperation and participation in EU programmes. It is underpinned by provisions ensuring a level playing field and respect for fundamental rights. The Trade and Cooperation Agreement was signed on 30 December 2020, was applied provisionally as of 1 January 2021 and entered into force on 1 May 2021. The EU-UK Trade and Cooperation Agreement consists of a Free Trade Agreement, with ambitious cooperation on economic, social, environmental and fisheries issues, a close partnership on citizens’ security, an overarching governance framework. Foreign policy, external security and defence cooperation is not covered by the Agreement as the UK did not want to negotiate this matter. Since January 2021, there is therefore no framework in place between the UK and the EU to develop and coordinate joint responses to foreign policy challenges, for instance the imposition of sanctions on third country nationals or economies. In addition, the Trade and Cooperation Agreement does not cover any decisions relating to equivalences for financial services, the adequacy of the UK data protection regime, or the assessment of the UK’s sanitary and phytosanitary regime for the purpose of listing it as a third country allowed to export food products to the EU. Indeed, these are unilateral decisions of the EU and are not subject to negotiation. What's covered? The agreement covers not just trade in goods and services, but also a broad range of other areas in the EU's interest, such as investment, competition, state aid, tax transparency, air and road transport, energy and sustainability, fisheries, data protection, and social security coordination. It provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. What about the level playing field? Both parties have committed to ensuring a robust level playing field by maintaining high levels of protection in areas such as environmental protection, the fight against climate change and carbon pricing, social and labour rights, tax transparency and State aid, with effective, domestic enforcement, a binding dispute settlement mechanism and the possibility for both parties to take remedial measures. Big Changes Single Market vs EU TCA While it will by no means match the level of economic integration that existed while the UK was an EU Member State, the Trade and Cooperation Agreement goes beyond traditional free trade agreements and provides a solid basis for preserving our longstanding friendship and cooperation. See this comparison to show how the agreement does not replicate the same level of access to the EU Single Market that Member States hold. Circle: specific conditions related to EU-UK Trade and Cooperation Agreement Key Achievements for goods-trading business 100% tariff liberalisation The United Kingdom and the European Union have agreed to an unprecedented 100% tariff liberalization. The Agreement establishes zero tariffs or quotas on trade between the UK and the EU, where goods meet the relevant rules of origin. This means there will be no tariffs or quotas on the movement of goods we produce between the UK and the EU. This is the first time the EU has agreed to a zero tariff zero quotas deal with any other trading partner. The UK and EU have agreed on rules of origin Chapter which contains modern and appropriate rules of origin ensuring that only ‘originating’ goods are able to benefit from the liberalized market access arrangements agreed in the TCA, while reflecting the requirements of UK and EU industry. The Chapter also provides for full bilateral cumulation (cumulation of both materials and processing) between the UK and the EU, allowing EU inputs and processing to be counted as UK input in UK products exported to the EU and vice versa. The ambitious arrangements include facilitations on average pricing, accounting segregation for certain products, as well as all materials, and tolerance by value. The rules are also supported by predictable and low-cost administrative arrangements for proving origin. There is a protocol on mutual administrative assistance on customs matters. Authorised Economic Operators (AEOs). There will be mutual recognition of the Parties’ respective Authorised Economic Operator security and safety schemes. As a result, AEOs assessed and recognised under either the UK or EU scheme will face fewer controls relating to safety and security when moving their goods between the UK and the EU, facilitating trade and flow at the border. Structure 7 Parts The Agreement is structured into 7 Parts: Part 1 covers the common and institutional provisions in the Agreement; Part 2 covers trade and other economic aspects of the relationship, such as aviation, energy, road transport, and social security; Part 3 covers cooperation on law enforcement and criminal justice; Part 4 covers so-called “thematic” issues, notably health collaboration; Part 5 covers participation in EU Programmes, principally scientific collaboration through Horizon; Part 6 covers dispute settlement; Part 7 sets out final provisions. Final Version DOWNLOAD THE EU COMMISSION's Questions & Answers Top 10 documents for download 1. EU Press Release 2. The timeline from Referendum to the new Partnership Agreement 3. The infographic (summarizing the Agreement): 4. The brochure explaining the new relationship EU/UK. 5. Overview of consequences and benefits 6. Big changes are still to come - Comparison 7. Summary by UK government of the UK-EU Trade & Cooperation Agreement 8. Speech by UK Prime Minister Boris Johnson 9. Speech by Michel Barnier 10. Speech by Ursula von der Leyen - EU Commission Downloads The Draft EU-UK Trade and Cooperation Agreement The Draft EU-UK Security of Information Agreement The Draft EU-UK Civil Nuclear Agreement The Draft EU-UK Declarations Press release: EU-UK Trade and Cooperation Agreement: protecting European interests, ensuring fair competition, and continued cooperation in areas of mutual interest Questions & Answers: EU-UK Trade and Cooperation Agreement Remarks by Chief Negotiator Michel Barnier at the press conference on the outcome of the EU-UK negotiations - 24 December 2020 Press conference by European Commission President Ursula von der LEYEN and Chief Negotiator Michel BARNIER, on the outcome of the EU-UK negotiations - 24 December 2020 EU-UK Trade and Cooperation Agreement: A new relationship, with big changes - Brochure EU-UK Trade and Cooperation Agreement: A new relationship, with big changes - Overview of consequences and benefits EU-UK Relations: From the UK referendum to a new Trade and Cooperation Agreement - Timeline EU-UK Relations: From the UK referendum to a new Trade and Cooperation Agreement - Infographic EU-UK Relations: Big changes compared to benefits of EU membership. Checklist

(S,P) When Customs selects your goods for inland pre-clearance checks, here are tips on what need to do when they carry out checks on your goods. Customs authorities may select your goods for inland pre-clearance checks if you’re: a business importing goods into a country/jurisdiction. acting as an intermediary for imports into a country/jurisdiction. Checks away from the border Customs authorities may select goods for checks to make sure everything relating to your customs declaration is correct before we release your goods. They can use inland pre-clearance to conduct our checks away from the border to reduce congestion. What the checks may include The checks may include: an examination of your declaration and supporting documents an examination of your goods a sampling of your goods What happens when we select your goods Your goods arrive in the country and customs select them for checks. Customs may move them from the place of importation to one of their inland locations. email you to invite you to the checks and set a date. carry out full checks on your goods. tell you the outcome and what you need to do next. clear your goods from customs control ready for their release (if we have not seized them or called for a payment of security). You arrange collection of your goods. Before the check If Customs selects your goods for checks, they may email or get in touch with you in any other you. An email could very well be a primary method of contact during the check process, but there may be instances where they may contact you by letter or phone. You’ll need to follow all instructions communicated to you. Before the checks you may need to: confirm you are content to communicate by email confirm if you have authorised others to represent you tell Customs if you want to attend the examination of your goods give Customs information if they request it If you choose not to attend, you could possibly e-mail them to nominate a person to go in your place. But if you do not reply within the time frame they may still go ahead with the examination. If you do not respond to our requests for information, then they may pause the check. You can either choose to attend, send a nominated person or attend with them. Customs may agree with you on a suitable date and time for the examination. You may need to: give Customs the full names of those attending have photo ID for attendees at the examination If you are sending a nominated person, Customs may need to confirm whether they are authorised to represent you. You may need to bring your own personal protective equipment (PPE), including safety footwear and a high visibility vest or jacket. You cannot attend without this. How long checks may take Checks may take quite a long time, sometimes even up to 5 weeks, to be completed. While many will be completed within this time, some checks may take longer. The time it takes starts with the selection of a consignment for checks and ends with the outcome of the checks. The time it takes to complete checks depends on the: type and quantity of goods we examine amount of time you or your agent take at certain points in the process (for example, delayed replies to our questions) Customs will hopefully keep you informed of the progress of the checks. If you feel there has been an unreasonable delay in carrying out the checks, please contact us for support and we can help. Checking your goods During the check, Customs may: ask questions about the declaration or the goods examine any records relating to the declaration take details from the declaration and documents take samples to help classify and identify the goods mark goods, documents or items to show they have inspected them ask for your help when carrying out a physical inspection detain or seize goods found to be held contrary to customs law If you have any questions at any stage you can usually tell the officer dealing with the check. Customs can only answer questions about the consignment they examine. If you have to pay financial securities relating to your declaration, you may need to pay this before, so Customs can release your goods. After the check After the check Customs may: tell you the outcome of the examination either seize or release your goods Check if you have received an email or other message and the time you have to respond to our decision. If Customs need any further evidence, you should provide them with any information and documentation you feel may inform their decision. After the outcome of the checks, they may also carry out post-clearance compliance checks. They will tell you if they are going to carry out a post-clearance check-in our correspondence with you. Releasing your goods To release your goods you may need to complete a payment of security. You’ll find more information in the email they may have send you. Customs may ask you to make arrangements to collect your goods if they release them after the checks are complete. For further guidance, you can check UK general information about customs inland pre-clearance checks (CC/FS1j).

(S,P) The ban of live bivalve molluscs to the EU from UK waters and the UK's request to get it back on EU menus shows the consequences of leaving the EU are not yet fully understood. Let me and a UK Brussels reporter share our views... A personal commentary & analysis by Arne Mielken, founder of the customs & global trade advisory and training company Customs Manager Ltd. The UK government cannot understand why the long-standing trade in live bivalve molluscs to the EU from UK waters should stop. After all, this "has benefited both our own shellfish industry and EU restaurants and retailers, which rely on these premium products from the UK". Why would the EU destroy this trade now and risk an international incident? The UK said, in it's recent UK parliament debate, see below, that the European Commission has changed its position in recent weeks. "It advised us in writing in September 2019 that the trade could continue. We shared the Commission’s view and worked with the industry on that basis, and that included explaining that for one small part of the industry—wild-harvested molluscs from class B waters—there would need to be a pause while we awaited new export health certificates to become available in April, but that, in line with the guidance from the EU, trade in the molluscs from farms could continue uninterrupted". Read the full letter of the UK to the EU here: What are the rules? The rules for third countries to import shellfish and other products are laid down in "Commission Regulation (EC) No 1251/2008 of 12 December 2008 implementing Council Directive 2006/88/EC as regards conditions and certification requirements for the placing on the market and the import into the Community of aquaculture animals and products thereof and laying down a list of vector species (Text with EEA relevance). The export health certificate to be completed is complex enough to start with (this alone can put you off exporting forever): What is the problem with the shellfish from the UK? Well, it is true, more than a month ago, shellfish exports to the EU from the UK were perfectly fine, out of the sudden they are no longer? It is still the same shellfish? What changed? Well, nothing and everything. Nothing: The shellfish is still in the same water as it was before. Everything: BREXIT - the rules of the game have changed dramatically. UK fishing waters of bivalve molluscs are apparently classed by the EU as ‘Class B’. The UK Food Agency explains that the "classification of a production area determines the treatment required before Live Bivalve Molluscs (shellfish) may be marketed for human consumption". It looks like shellfish production and relay areas are classified according to the levels of E. coli detected in shellfish flesh. A production area will be classified as A, B or C, with A as the least and C as the most contaminated. The UK says that Class B shellfish can be supplied for human consumption after one of three processes. The options are: purification in an approved establishment relaying for at least one month in a classified Class A relaying area an EC approved heat-treatment process. So, these must be depurated before they are fit for human consumption. Before 01 January this year, UK shellfish was normally purified or processed in the EU before it was distributed for human consumption to supermarkets and eateries. Since 01 January, UK firms have been able to send only pre-purified, ready-to-eat shellfish – accompanied by the export health certificate (see above) – to buyers in the EU’s 27 member states. The UK believed that the ban originally applied only to wild-caught bivalve molluscs and was understood to have been caused by new EU animal health regulations which are due to come into force on 21 April. What new regulation? Regulation (EU) No 2016/429 on transmissible animal diseases ("Animal Health Law") was adopted on 9 March 2016. It constitutes a new European Union (EU) legal framework for animal health providing comprehensive, simple and clear rules for the prevention and control of transmissible animal diseases. These new rules will apply from 21 April 2021. The principles and rules of the new Regulation apply to kept and wild terrestrial, aquatic and other animals, germinal products and products of animal origin. The Regulation lays down rules for the prevention, control and eradication of transmissible animal diseases, including emergency measures, and for intra-EU movements and entry into the EU of animals and products of animal origin. The previous EU legislation on animal health, scattered across numerous legal acts, has been replaced by this single and comprehensive legal framework. The new legal framework for animal health has been complemented by a series of regulatory acts detailing a number of implementing measures including Commission Delegated Regulation (EU) 2020/990 of 28 April 2020 supplementing Regulation (EU) 2016/429 of the European Parliament and of the Council, as regards animal health and certification requirements for movements within the Union of aquatic animals and products of animal origin from aquatic animals (Text with EEA relevance). These strict EU hygiene rules and others mean shellfish that are not ready to be eaten are no longer allowed to enter the bloc, resulting in this multi-million-pound trade grinding to a halt overnight. Is the ban justified? In the email sent on Tuesday, January 19th, and seen by PoliticsHome, an EU official said it was “strictly forbidden for bivalve molluscs originating from third countries, [such] as UK" not ready for human consumption to enter the EU at any time, and that "molluscs accompanied by an aquaculture certificate, wild or from aquaculture, cannot, in any case, reach a depuration centre in the EU". The explainer guide on shellfish imports of the EU explains: "Specific conditions apply for imports of live or processed bivalve molluscs (e.g. mussels and clams), echinoderms (e.g. sea urchins) or marine gastropods (e.g. sea-snails and conchs). Such products may only be imported into the EU if they come from production areas which have been approved by the competent authority and listed by the Commission on its website. The competent authorities of exporting countries are required to give guarantees on the classification of these products and the close monitoring of the production areas to exclude contamination with certain marine biotoxins causing shellfish poisoning". The UK says that "On 27 September 2019 the Commission Services provided advice to the UK Chief Veterinary Officer that when these animals are exported to the EU for purification, they can be certified with the model Export Health Certificate set out in Part A of Annex IV to Commission Regulation (EC) No 1251/2008". Does the UK seek special treatment? The UK says "We can see no scientific or technical justification for this change and the news was conveyed to us rather casually and after the event. This is not in the collaborative and cooperative spirit in which we wish to work together going forward". "We (...) must recognize the existing high standards and history of trade between us" So what does the UK wish the EU to do? Change its rules or ignore them or grant a derogation to the UK? So that UK molluscs can be sold to the EU as before? The cake is back Hm, that sound strangely like "having a cake and wishing to eat it, too!" And what would countries like Greenland and Canada say? They would like special treatment, too, no? The reality is that the UK has decided to leave the EU and now has to adhere to the same rules as any other third country - a good history of trade or not. If the rules on shellfish imports are what they are, then they apply to the UK as they do to any other country. A UK reporter in Brussels has put it best What does Brussels think about this request from the UK for special treatment? Well, nothing is official but what my morning tweet review gave quite a few insights in the form of a series of insightful tweets, worth reading: Conclusion The shellfish example is showing the true cost of leaving the EU from a trade perspective, with potentially disastrous consequences. Sure we can spin this any way we like, "it's the EU's fault" or "it's the UK's fault", but the fact of the matter remains: The UK is out of the club and has no more say! The UK can protest but from the outside and EU Member States may not take much notice. And do you really wish to take on the EU Commission when it comes to arguments and scientific evidence? I doubt one will argue and shout its way to victory, especially when blaming the EU Commission for anything and everything on Article 16 and Northern Ireland the week earlier. Stopping the blame game is hard for some, I get it but to get on each other's good side, everyone must try. For our industries, our businesses, our jobs and our people's sake. EU and UK - TRY HARDER! Downloads UK Parliament debate 9 February 2021 Subscribe to Free Updates Sign-up at www.customsmanager.org About Customs Manager’s Trade Intelligence Services The Premium Professional Legislative Monitoring Service (PLM) is a research and curation service which checks for legislative updates from official government websites, based on the selected jurisdictions and topics. Premium subscribers can access daily (workday) law change notifications, tailored to their preferences, to ensure they never miss an important legal change. At the same time, they save valuable time by engaging our dedicated trade specialists to carry the monitoring out for them. Premium subscribers also unlock all content on the Customs Manager’s Ltd. website, including our Customs & Trade Blog, providing vital thought leadership development services to empower them to trade effectively, efficiently and, of course, compliantly, across borders. 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(S,P) Guidance on Rules of Origin published to help EU business import into the UK for zero duty. The stakeholder meeting was announced at short notice and attracted a wide range of industry representatives from most EU sectors. The Director for International and General Affairs at European Commission, Taxation and Customs Union chaired the meeting and her team provided a detailed and insightful presentation on the rules of origin under the new EU-UK TCA. Guidance on EU Supplier Declarations Download Q&A Document This presentation has been made available and is for download below (update 20.01.2021) Download the Presentation This was followed by an extensive Q&A where many questions could be clarified. Here are some of the most typical questions regarding rules of origin and the official answer by the EU Commission: How can I ensure that goods that I am importing into the EU from the UK benefit from the tariff-free provisions in the draft EU-UK Agreement? Answer by EU Commission: The draft EU-UK Trade and Cooperation Agreement provide for zero tariffs and zero quotas on all trade in goods originating in the EU or the UK, from 1 January 2021. The zero tariff and zero quota provisions apply to all goods that comply with the appropriate rules of origin. If you want the goods that you are importing to benefit from this duty-free treatment, you must make a claim for preferential treatment. The claim has to be based on a statement of origin, made out by the exporter, stating that the product qualifies for preferential treatment. It is up to the exporter to make sure that the conditions are met to issue a statement of origin and that the information provided is correct. EU importers have to keep the statement of origin and provide a copy to the EU customs authority if required. Alternatively, the importer can claim the preferential treatment based on his/her own knowledge, in line with the conditions set out in the draft EU-UK Agreement. (Article ORIG.18). The draft EU-UK Agreement also contains a “non-alteration” provision (Article ORIG.16). This means that the manipulation (e.g. processing) of the goods in another third country must be very strictly limited, if the goods are to qualify for preferential treatment. Small consignments are exempted from the requirement to have a statement of origin. To qualify as a “small consignment”, the total value of the goods must not exceed EUR 500 for products sent in small packages or EUR 1 200 in the case of products within a traveller’s personal luggage. What information must be in the statement of origin of an UK exporter? Do UK exporters need to have an EU Registered Exporter (REX) number? Answer by the EU Commission: The draft EU-UK Agreement sets out the rules for statements on origin (Article ORIG.19) as well as the format for these statements on origin (Annex ORIG-4). A reference number by which the exporter is identified needs to be indicated in the statement on origin. For UK exporters, the number will be assigned according to UK rules, which should establish an identification number for their exporters. The UK will not use the REX system, and plans instead to use EORI registration numbers: please consult the UK national authorities for more information. If a statement of origin cannot be made on time, can it be made retrospectively? Answer by the EU Commission: Yes. EU importers can introduce a retrospective claim for preferential treatment of goods imported from the UK, for up to three years after the date of importation. This also applies for EU exports to the UK. How can I ensure that goods that I am exporting from the EU to the UK are not subject to customs duties in the UK? Answer by the EU Commission: Under the draft EU-UK Agreement, goods of EU origin will benefit from tariff-free, quota-free access to the UK market. To benefit from this preferential treatment, you need to comply with the requirements established in the “Rules of Origin” chapter of the draft EU-UK Agreement. This means that: The product that you are exporting needs to be originating in the EU i.e. the production process has to satisfy a list of requirements. Your product has to be sent directly to the UK i.e. it has to respect the “nonalteration” rule. The importer may require that you provide him with a statement on origin, proving that your product originates in the EU. Your statement on origin should contain the information required under the draft EU-UK Agreement (Annex ORIG-4). This statement should appear on an invoice or on any other document that describes the product well enough for it to be identified. In order to make out a valid statement to export to the UK, you need to be registered in the EU Registered Exporter System (REX). To do this, you need to fill in an application form and return it to your competent national authorities, who will give you a registered exporter number and enter it into the REX system. For small consignments of less than EUR 6000, you do not need to be registered in REX. I am an EU business, exporting goods to the UK. Can I issue a statement of origin if I do not have all the supplier’s declarations for the materials and components used to manufacture the product? Answer by the EU Commission: Under EU customs rules, suppliers should make a supplier’s declaration. This is to ensure that exporters have the necessary information to determine the originating status of goods and, if relevant, make a statement of origin for preferential trade purposes. However, given that suppliers may not be in a position to provide such a declaration before the draft EU-UK Agreement is implemented on 1 January, the Commission has adopted transitory rules that will apply until the end of 2021. These allow an EU exporter to make out a statement on origin based on supplier’s declarations that he receives afterwards. The exporter is still responsible, however, for ensuring that the statement on origin and the information provided is correct. The exporter must also have all the relevant supplier’s declaration by 1 January 2022 at the latest, or else inform the importer that the statement on origin cannot be substantiated. I am an exporter of goods of EU origin. Will the UK’s withdrawal from the EU have any impact on my ability to access preferential treatment for my goods? Answer by the EU Commission: Under the draft EU-UK Trade and Cooperation Agreement, EU and UK traders have to meet rules of origin comparable to those which the EU and the UK have with other trading partners. Since 1 January 2021, traders have to demonstrate the originating status of goods in order for them to benefit from preferential tariff treatment under the draft Agreement. Goods that do not meet the origin requirements contained in the draft Agreement will be liable for customs duties. Self-certification of the origin of the goods will be possible for trade between the EU and the UK, thereby making it easier for the trader to prove the origin of its products. In addition, the EU exporters will benefit from additional flexibility in collecting documentary evidence to prove origin during the first year, to allow their products to benefit from the preferences despite the short timeline between the conclusion and application of the Agreement. EU exporters trading with the EU’s preferential partners other than the UK will also be affected. UK content (both material and processing operations) will become ‘non-originating’ when determining the preferential origin of goods under EU trade preferential arrangements. Therefore, goods produced in the EU with relevant UK content for the acquisition of the origin will not be considered as EU-originating. As such, it will not be able to benefit from the preferential trade arrangements that the EU has with other third countries. EU exports will need to reassess their supply chains if they wish to avoid this happening. To maintain their preferential origin status, goods traded under EU preferential arrangements other than the one with the UK, which transits through the UK, will also have to meet requirements related to direct transport/non-manipulation, which are contained in those EU preferential agreements.

(FREE) Food and drink producers and retailers need to prepare for submitting Export Health Certificate for EU-UK POAO trade from July 2022. On 14 September 2021, the UK has set out a new timetable for introducing full import controls for goods being imported from the EU to the UK. Our part blog series explores everything an EU exporter or GB importer needs to know: Part 1: New timetable and overview in a nutshell Part 2: Frequently Asked Questions about the SPS import controls from 2022 Part 3: Details about the SPS changes What the government said earlier this year: "On 31 December last year, the UK left the EU’s Single Market and Customs Union. This was the biggest change in the UK’s trading relationships for decades. The Government has always been clear that this meant change for business and for citizens, including new processes and requirements. The first phase of such changes came in on 1 January. The Government has put in place the staffing, infrastructure, and IT to deal with the situation. Thanks to the hard work of traders and hauliers, we have not seen anything like the generalised disruption at our ports which many predicted, and supply chains have shown themselves to be robust. However, the Government recognises the scale and significance of the challenges businesses have been facing in adjusting to the new requirements, at the same time as dealing with the impacts of COVID. (in June 2020), we announced a timetable for the phased introduction of controls on imports from the EU into Great Britain, to ensure businesses could prepare in a phased way. This timetable was based on the impacts of the first wave of COVID. We know now that the disruption caused by COVID has lasted longer and has been deeper than we anticipated. Accordingly, the Government has reviewed these timeframes. Although we recognise that many in the border industry and many businesses have been investing time and energy to be ready on time, and indeed we in Government were confident of being ready on time, we have listened to businesses who have made a strong case that they need more time to prepare. In reviewing the timeframes, we have given strong weight to the disruption which has been caused and is still being caused, by COVID, and the need to ensure that the economy can recover fully. In September 2021, they provided a clear revised timetable for the introduction of controls, as follows: Timetable as 1-2-3 The requirements for pre-notification of Sanitary and Phytosanitary (SPS) goods, which were due to be introduced on 1 October 2021, will now be introduced on 1 January 2022. The new requirements for Export Health Certificates, which were due to be introduced on 1 October 2021, will now be introduced on 1 July 2022. Phytosanitary Certificates and physical checks on SPS goods at Border Control Posts, due to be introduced on 1 January 2022, will now be introduced on 1 July 2022. More Details New controls and requirements due to be introduced from 1 October 2021 and 1 January 2022 have now been delayed to 1 January 2022 and 1 July 2022. EU / UK Businesses no longer need to pre-notify or acquire a certified Export Health Certificate (EHC) from 1 October 2021. This means ship suppliers can continue to import animal product consignments from the European Union as you do today until 31 December 2021. When will it happen now? From 1 January 2022, importers (or a representative acting on their behalf) will be required to pre-notify authorities via IPAFFS that their consignment will be entering Great Britain. From 1 July 2022, animal products will need to continue to pre-notify their arrival via IPAFFS. Let us file IPAFFS for you Additionally, these consignments must be accompanied by a certified Export Health Certificate and enter via a point of entry with a Border Control Post (BCP) that has been designated to receive these goods. The consignment will be subject to documentary, ID, and physical checks. No impact on current arrangements These delays do not impact any current arrangements already in place i.e. products under safeguard measures. What shall businesses do? At this stage, it is reasonable for businesses to start thinking about the appropriate and relevant actions they will need to take to be ready for 1 January 2022. Please contact us via the chat function to discuss your requirements or book a free consultation. This is a great time to upskill yourself on how SPS works by booking one of our pieces of training. In addition to the LIVE! training, we offer on-demand training course on SPS: LIVE TRAINING On-Demand Training Study anywhere, anytime, on any device: Importing Food Products from EU into Great Britain On-Going Support for subscribers DOWNLOAD PRESENTATION BY DEFRA OCTOBER 2021 PRESS RELEASE

(S,P) Businesses can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure. You can use similar free circulation goods instead of goods imported to a customs special procedure. This is called equivalence. There are different rules depending on whether you store, process or use your goods. You cannot use equivalence to offset exports of free circulation goods, so you can reduce import bills on third-country imports for use on the internal market. When you use equivalence: if you do not re-export your imported goods, it cannot be because your customers have differentiated between your processing and free circulation goods if you’ve applied for authorisation for inward or outward processing as the goods you need are not available in your home country, you cannot use equivalence for locally produced goods You need to tell customs authorities that you’ll use equivalence when you apply for a special procedure authorisation. If you need to use equivalence after the authorities have authorised you, you’ll usually have to apply for an amendment to your authorisation. Before you start The equivalent, free circulation goods you’re using need to have the same: 8-digit Tariff commodity code commercial quality technical characteristics You must also decide whether: you could swap the goods for each other the goods are not noticeably different your customers would accept the difference in goods Goods with different rules For all special procedures Equivalence does not apply where the goods or the equivalent goods have been genetically modified, or contain elements that have undergone genetic modification. Inward and outward processing and customs warehousing Equivalence does not apply between goods that have been produced, prepared and distributed as ‘organic’ under the terms of Council Regulation (EC) No 834/2007 and those that have not. Inward processing When using equivalent goods with inward processing, there are different rules for some goods. Rice: Authorised under tariff heading 10.06. It can only be approved where the length and width ratio of the rice falls within certain parameters. Wheat: Can be authorised between third-country harvested wheat released to free circulation and third-country wheat. Sugar: Equivalence is allowed between raw cane sugar falling within CN code 1701 11 90 and raw beet sugar falling with CN code 1701 12 90 to produce white sugar falling within CN code 1701 99 10. The time limit for importing the replacement goods is limited to the period of validity of the import licence. Live animals and meat products: The use of equivalence for live animals and meat is prohibited. The ban can be lifted in exceptional circumstances — contact the authorities if you consider that such circumstances apply. Milk and milk products: Only permitted on condition the milk dry matter, milk fat matter and milk protein of the equivalent goods is not lower than those in the imported goods. Outward processing You cannot use equivalent goods if you’re processing sensitive goods. When to contact your authorising officer The rules for some goods are complicated, you will need to contact your authorising officer if you want to use equivalent goods with: maize used for animal feed maize used for the production of starch maize for the manufacture of meal olive oil olive-pomace oil How to use equivalent goods Storing equivalent goods together You can store the equivalent goods with those you’ve declared for free circulation, this is known as common stocking. You do not need to be able to tell the difference, and you can use any of these goods to fulfil an order. Your records should show which goods were declared to customs warehousing and which goods are free circulation. If you import goods for process or repair under inward processing, you can export a replacement part that you have already repaired if they meet the criteria for equivalence. You can use common stocking with the special procedures: inward processing customs warehouse authorised use Storing goods in a customs warehouse You can store equivalent goods with any other national or third-country goods. We might ask you to identify the equivalent goods at certain times. If you cannot do this, we’ll calculate the number of equivalent goods by looking at the number, type, status and origin of each type of goods. You cannot use equivalence to offset exports of free circulation goods, so you can reduce import bills on third-country imports for use on the domestic market. Inward processing — prior export equivalence. You can export products made from equivalent goods in free circulation before you import the goods you need for processing or repair. This is known as prior export equivalence. You can use this: to complete an urgent order if you do not have inward processing goods in stock, you can export goods immediately using equivalent goods drawn from your free circulation stock if you estimate your expected exports but find you have underestimated them, you can export free circulation goods to meet your order if you have a low number of exports and do not separate your imports between inward processing and free circulation in advance, you can import all your goods to free circulation before ordering replacements You can then import replacement goods to inward processing and use them as you wish without having to pay duty. You must import your replacement goods within: 3 months for agricultural goods 6 months for all other goods You can also transfer the benefits of prior export equivalence to another person named on your authorisation. Using equivalent goods with temporary admission You can export the following free circulation goods in place of the goods you imported when you’re authorised for temporary admission: pallets spare parts, accessories and equipment for pallets containers spare parts, accessories and equipment for containers Outward processing When using equivalent goods with outward processing, they must be third-country goods that are processed instead of domestic goods. Using the standard exchange system when exporting goods for repair The standard exchange system allows you to import replacements for goods that you have exported for repair. Replacements imported using the standard exchange system must have the same: 8-digit commodity code technical characteristics commercial quality as the goods being exported after they have been repaired. If the goods you send for repair have been in use for some time, the replacement goods must be pre-used. New products cannot be used under the system unless the replacement is supplied free of charge under guarantee or warranty or because of a manufacturing defect. If the supplier cannot provide you with an exact replacement (for example, the model is no longer manufactured), you may import the closest equivalent, even if that means it is an upgraded version. The system cannot be used for common agricultural policy goods. After you’ve used equivalent goods When you’ve used equivalent goods their status may change when they’ve been processed, discharged or have left your customs territory. The records you need to keep will be explained in your special customs procedure authorisation letter. Customs warehousing and temporary admission Your equivalent goods become third-country goods when you release them for discharge, or when they have left your customs territory. Inward processing The equivalent goods and the processed products that are made will usually become third country goods. The goods they’re replacing become domestic goods when they are released for discharge or when they have left your domestic market. If you put goods that have been processed under inward processing up for sale before you have discharged them, their status will typically change from third-country goods to domestic goods. If the equivalent goods are not available when you put your goods up for sale, you can request that the equivalent goods be made available later. You must contact your supervising office to request additional time. If you import replacement goods before you export the domestic goods — known as ‘prior exportation’ — the equivalent goods and the processed products that are made from them become third coutry goods when you export them.

Global trade expert Arne Mielken of Customs Manager explains how to use the new Export Health Certificates from 15 January 2022. UK manufacturers of multi-ingredient food products are bracing themselves for a fresh wave of EU import controls this month. There is concern that the new rules on composite food products, which came into force from 21st April 2021, will result in more laborious paperwork and costly delays at ports. New certificates need to be used since 15 January 2022. Many more products that contain processed meat and dairy ingredients - such as pizzas and lasagnes - may require export health certificates (EHCs) and veterinary checks. So it’s crucial that UK food exporters have a clear understanding of the new requirements to minimise disruption when the new rules take effect in a few days’ time. The requirement for health certificates will no longer be based on the quantities of meat, milk and other products of animal origin in multi-ingredient foods. Instead, it will depend on the animal or public health risk linked to those ingredients and the way they are transported or stored. The 50 per cent threshold for dairy ingredients is being scrapped so all products containing milk, yoghurt, butter and cheese that are not shelf-stable, will require an EHC. So, for example, a ham pizza made with processed meat is not shelf-stable and will need a health certificate stamped by a vet. The same applies to vegetarian pizzas that only contain cheese and which require refrigeration. But if your shelf-stable food product doesn’t contain any processed meat, it is automatically classed as low risk. And if you manufacture certain sweets, chocolate, pasta, bread, cakes, biscuits or soups, for example, then these may be exempt from official inspection at EU border control posts altogether. For the full list of exempted products, see here: Bear in mind, however, that to qualify as exempt, products must be produced in EU factories or located in third countries like the UK that are authorised for importing into Europe. Businesses approved to export to the EU can be found here: https://www.gov.uk/government/publications/businesses-approved-to-export-to-the-eu Knowing whether you need an EHC, selecting the right certificate if you do, and completing and certifying it correctly will be essential if you want to prevent border delays and the risk of food spoiling. You can avoid falling foul of the new EU food rules by following these essential steps: Identify which category your product falls into shelf-stable or non-shelf-stable. Establish what meat or meat products are present in your products. Check if you are exempt from needing an EHC. If you are, remember you need to provide your driver with the necessary evidence and customs declarations to avoid delays. Identify the right EHC for your products. You can find the new and old set of health certificates here: https://www.gov.uk/export-health-certificates?keywords=composite+product Ensure your certificate is completed correctly and properly certified by a vet. Make sure the consignment is registered in the EU Commission’s Trade Control and Expert System (TRACES) before shipment. Ensure the transport operator exporting the goods out of the UK has the complete and correct paperwork. Bear in mind that since April 21st 2021, the EU or Northern Ireland import agent must complete a private attestation for exports of exempt products. Don’t forget that you still need to follow existing export formalities too. So, as well as your export health licence, you must file an accurate customs declaration, issue the correct invoice for international trade, ideally with a statement of origin to claim preferential duty. You’ll also need to include the right packing list alongside your transportation documentation, such as a CIM consignment note. And you may need to provide proof of insurance, too. There’s no escaping the fact that the new rules on composite food products will add extra layers of bureaucracy on food exports to the EU. But having a clear understanding of the new requirements – and what you need to provide - will help you minimise disruption and avoid costly delays. About the author Arne Mielken is a leading global trade expert in the UK and the EU, and founder of the customs and training consultancy Customs Manager Ltd. Arne supports businesses to reach their international customers faster, by cutting costs, red tape and paperwork. He assists and trains companies to de-risk their supply chain and stay compliant, enabling them to grow globally. For more information, visit https://www.customsmanager.org