Search Results

(S,P) There are only a few situations when export declarations are required to move goods from Northern Ireland to Great Britain, argues Arne Mielken of Customs Manager Ltd Introduction Trade between Northern Ireland and Great Britain is subject to special arrangements. There is UK legislation allowing for Northern Ireland -> Great Britain Trade to be "unfettered" and with the minimum of requirements. However, there are instances where such trade does require a customs declaration. Will export declarations be needed for goods exported from Northern Ireland to Great Britain? According to the Ireland / Northern Ireland Protocol, EU customs rules and procedures will continue to apply in Northern Ireland. Only Great Britain is no longer subject to EU customs law since 1 January 2021. EU view: Export Declarations in principle Customs formalities are therefore required for movements of goods between Northern Ireland and Great Britain, to the same extent as apply for the movements of goods to/from any EU Member State to a non-EU country. However, for certain goods, the requirements, including data or export declarations, can be provided to customs authorities using alternative means, notably ferries. While facilitating their delivery, the information stemming from these requirements must be equivalent to export declarations. UK: No Export Declarations necessary The agreement reached the Joint Committee confirms that exit declarations will not be required for internal UK movements from Northern Ireland to Great Britain. This delivers on the commitments the UK Government has made and will ensure a seamless flow of goods from Northern Ireland to its most critical market in Great Britain. There are some limited exceptions where standard export procedures for NI goods will apply. These are where the goods are: Placed under a customs special procedure in Northern Ireland; in an authorised temporary storage facility; or On a list of 14 Prohibitions and Restrictions which apply for movements from Northern Ireland to Great Britain. For goods that start their journey in the EU and come to Great Britain via Northern Ireland, traders will need to comply with customs export requirements in their home Member State. You do not need to declare most goods You do not need to declare most goods when they move from Northern Ireland to Great Britain. You may need to declare goods you store temporarily, certain restricted goods and if you’re using ‘special procedures’ You may also need to declare: controlled goods or goods you pay duty on, such as alcohol and tobacco https://www.gov.uk/guidance/list-of-goods-imported-into-great-britain-from-the-eu-that-are-controlled goods you’re moving under common transit Download December 2021 Jan 2021 While you are here, you may be interested in Press Release EU: Brexit: Withdrawal Agreement to be fully operational on 1 January 2021: https://ec.europa.eu/commission/presscorner/detail/en/IP_20_2478 EU Q&A https://ec.europa.eu/commission/presscorner/detail/en/QANDA_20_2472 Statement from the Joint Committee https://ec.europa.eu/commission/presscorner/detail/en/STATEMENT_20_2346 New UK law: How to turn a GB product into an NI product without paying customs duty!?! https://www.customsmanager.org/post/new-uk-law-how-to-turn-a-gb-product-into-an-ni-product-without-paying-customs-duty Time to get serious about Northern Ireland Trade! https://www.customsmanager.info/post/time-to-get-serious-about-northern-ireland-trade-register-for-tss-today GB-Northern Ireland Trade - Analysis of trade flows (Expert Blog Entry) PRE-LODGEMENT MODEL GOODS VEHICLE MOVEMENT SERVICE (GVMS) (Expert Blog) Online Training on GVMS Brexit: Trade between Northern Ireland and Republic of Ireland post-Brexit (Technical Briefing)

(FREE) The UK is amending its export control legislation and criteria for issuing licences. Exporters should be aware of the upcoming changes. On 8 December 2021, the UK presented a package of measures to update the UK’s export control regime. Licence applications will be assessed against new military end-use criteria and more. I welcome you to another video by Customs Manager. In this channel, we post about Customs and Global Trade matters, import, export, transit, customs special procedures, free trade agreements and export controls. If you like this kind of stuff, we’d love you to subscribe, like and share so more people get to join our discussion and info update. Export Controls in the UK The UK implements an export control regime for military, dual-use and other sensitive goods and technologies. They have a dual objective: To promote global security whilst facilitating responsible exports. With these controls, the UK can ensure that goods exported from the United Kingdom do not subsidise the proliferation of weapons of mass destruction (WMD) lead to a threatening build-up of conventional weapons. With a strict licencing regime, the UK can decide who has access to sensitive technologies and capabilities and who has not. Moreover, export controls aim to prevent the use of strategic items for internal repression or violations of global human rights law. They are one of how the UK implements a range of international legal commitments, including the Arms Trade Treaty. Promotion Find out more and book now Group Discounts available UK Export Controls are good for legitimate trade Export controls also support the UK’s defence and security industry. The legitimate global trade in military equipment and technology, as well as in dual-use items, enables governments to protect ordinary citizens, preserve law and order against terrorists and criminals, defend against external threats. In this way, export controls also support the UK’s defence and security industry and to promoting the legitimate trade in items controlled for strategic reasons. But export controls evolve as threats evolve As new ways to conduct warfare emerges, novel threats to security become known and innovative technologies become a danger to society, export controls must also change. So, the UK export controls change, too. Changes to UK Strategic Export Licensing Criteria The UK revised the so-called “licensing criteria for strategic export controls”. These are formerly known as “Strategic Export Licensing Criteria” for granting export control licences. These criteria will be applied with immediate effect to all licence decisions (including decisions on appeals) on goods, software and technology subject to control for strategic reasons (collectively ‘items’) for: export transfer trade (brokering) ·transit/transhipment The Criteria will also be applied to the provision of technical assistance or other services related to those items, to the extent that these activities are subject to control. Case by Case These new controls will not be applied mechanistically, but on a case-by-case basis when a licence application is made. The UK licencing authority will take into account all relevant information available at the time the licence application is assessed. The UK is on record in saying that they will not refuse a licence on the grounds of a purely theoretical risk of a breach of one or more of those criteria. The DIT will continue to take into account advice received from FCDO, MOD, and other government departments and agencies as appropriate. Promotion The EU Export Control 821-2021 clinic - ON-DEMAND TRAINING COURSE Is your business exporting dual-use items out of Europe or do you work with a company in Europe dealing with goods that may have both a commercial and military application? Then you need training on the new EU export control regulation. Study the course online, at any time and anywhere. Access the live recording + get interactive study materials https://www.customsmanager.org/challenge-page/EU-Dual-Use-Reguation-821-2021-training Catch-All: EU military end-use control not good enough anymore The second change that the UK will see in 2022 concerns the definition of military end-use has been enhanced to improve its effectiveness. Currently, the control can only be applied to the export of otherwise non-controlled items which are intended for use as components in, or production equipment for, military equipment in an embargoed destination. This does not allow us to fully address threats to national security, international peace and security, and human rights arising from the use of non-listed items by the military, police or security forces, or entities acting on their behalf, in an embargoed destination. The change will permit the UK authorities to control, on a case-by-case basis, non-listed items intended for use by the military, paramilitary, security forces or police forces of a destination subject to an arms embargo. The new definition of “military end-use” in 2022 The UK will therefore be amending the definition of “military end-use” to remove the limitation of what constitutes military end-use. The UK will amend the Export Control Order in 2022 and this change will be applied then, expected in Spring 2022. Businesses must have been informed The control will only be imposed when the government informs the exporter that a proposed export is intended for military end-use. The control would only be applied where the Government informs the exporter that the proposed export is or may be intended for a military end-use in an embargoed destination. Exceptions To minimise the impact on legitimate trade, there will be exemptions for medical supplies and equipment, food, clothing and other consumer goods. To be more specific, there will be exceptions for: medical supplies and equipment intended for hospitals, or other public health institutions providing medical services food, clothing and or other consumer goods generally available to the public and sold from stock at retail selling points, without restriction China: Military Control The review also concluded that there were anomalies and inconsistencies within the UK's export control regime. As a result of this review, China will be added to the list of those destinations subject to military end-use controls. This will not change the extent of the partial arms embargo on China. Promotion Find out more Conclusion Taken together, these changes are a step in the right direction to modernize the UK’s export controls. To recall, the export control law of the UK, at least as regards the dual-use part, is currently frozen in time. The dual-use law of the EU, signed in 2009, has been retained by the UK, however, the latest amendment, has not. All innovations that the EU introduced in 2021 are not applicable in the UK (except for Northern Ireland). Nevertheless, these amendments, scheduled for 2022, can strengthen the UK’s ability to prevent exports that might be used directly or indirectly to facilitate human rights violations in all destinations subject to military end-use controls. The question, of course, remains what happens to all those human rights abuses where there is no military end-use control and UK dual-use and military items continue to be exported… There is still time for more modernisation…. 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. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) Zur rechtskonformen Ursprungsbegründung bedarf es Lieferantenerklärungen. Auch die vom letzten Jahr müssen vorliegen. Für vielen Unternehmen, die sich vor dem Brexit wenig mit Ursprungsregel beschäftigt hatten, gab es Anfang 2021 eine Überraschung: Plötzlich mussten für Waren, die vom Vereinigten Königreich in die EU eingeführt wurden, Einfuhrzölle errichtet werden, und dies, obwohl Politiker durch Abschluss eines “Handels- und Kooperationsabkommen zwischen der Europäischen Union und dem Vereinigten Königreich (Großbritannien und Nordirland)” - HKA - freien Warenverkehr versprochen hatten! Ein Skandal! Aus dem Blauen heraus war die bloße Herkunft eines Guten aus dem VK nicht mehr gut genug, um zollfrei einzukaufen. Sacre Bleu! Und es kam noch schlimmer: Auf einmal mussten nun sogenannte Ursprungsregeln erfüllt werden. Warum sind Ursprungsregeln für Unternehmen interessant? Zollgebühren sind ja bekanntlich fixe Kosten, die normalerweise nicht erstattet werden, im Gegensatz, um ein Beispiel zu nennen, zu der Einfuhrumsatzsteuer, die durch die Steuererklärung unter Umständen angerechnet werden kann. Unternehmen sollten daher alles tun, um erst gar keine Zölle zahlen zu müssen. Die Einhaltung von Ursprungsregeln in Freihandelsabkommen erlaubt es, Präferenzzölle, also reduzierte Zollsätze, zu nutzen und somit die Einfuhrkosten möglicherweise drastisch zu reduzieren. Ursprungsregeln im EU-VK HKA Die präferenziellen Zollsätze des EU-UK HKA liegen praktisch bei null. Das bedeutet, dass englische Waren bei Einfuhr in die EU eigentlich keine Zollgebühren zahlen müssen. Das ist gut für britische Firmen, die weiterhin Handel mit dem europäischen Festland betrieben möchten. Diese hätte durch hohe Zölle einen klaren Wettbewerbsnachteil gegenüber Firmen, die im Europäischen Binnenmarkt ansässig sind. Dan des EU-VK HKAs bleiben diese nun durchaus wettbewerbsfähig. Ebenso freuen sich aber auch europäische Unternehmen: Für Waren, die Sie aus dem Vereinigten Königreich beziehen und in die EU einführen, müssen Sie unter Nutzung der Ursprungsregeln im HKA, keine Zölle bezahlen. Es ist also klar, dass das richtige Verständnis von Ursprungsregeln und die fehlerfreie Anwendung von Präferenzzöllen für den Handel zwischen der EU und Großbritannien (sowie umgekehrt) elementar wichtig sind. Zollverantwortliche müssen dessen Regeln verstehen und erfüllen, um das größtmögliche Einsparpotenzial im Unternehmen zu nutzen. Komplexe Regeln So weit, so einfach: Waren, die ohne Zollgebühren nach Großbritannien geliefert werden, müssen die im HKA festgelegten Ursprungsregeln erfüllen. Ursprungsregeln werden verwendet, um das Herkunftsland von Waren zu bestimmen. Diese setzen einen bestimmten Be-/Verarbeitungsgrad in der jeweiligen Vertragspartei, also der EU oder dem VK voraus. Unternehmen benötigen dazu eine Vielzahl von Informationen über den Ursprung Ihrer Ware, um diese Vorzugstarife zu nutzen. Was ist „Ursprung“ einer Ware und was ist er nicht? Der Ursprung einer Ware ist, vereinfacht ausgedrückt, der Ort, wo die Waren (oder die Materialien, Teile oder Zutaten, die zu ihrer Herstellung verwendet werden) produziert oder hergestellt wurden, wobei der Grad der Produktion/Herstellung entscheidend ist. Wichtig, der Ursprungsort im Sinne des Präferenzrecht nicht der Ort sein muss, aus dem die Ware versandt oder von wo sie gekauft wurde. Ursprungsregeln sind nicht für alle Warenarten gleich. Um von Vorzugstarifen zu können, müssen Unternehmen nachweisen, dass Waren, die aus dem VK in die EU aufgeführt werden, auch ihren tatsächlichen Ursprung dort haben Waren, die Sie aus der EU nach Großbritannien ausführen, nach Präferenzrecht im UZK und dem HKA auch wirklich aus der EU stammen. Dabei unterliegen verschiedene Arten von Waren auch unterschiedlichen Ursprungsregeln. Unternehmen müssen daher die einzelnen produktspezifischen Regeln ihrer Waren überprüfen. Schlüsselwort Lieferantenerklärungen Mit bloßer Feststellung der produktspezifischen Ursprungsregeln ist es aber noch nicht getan. Zusätzlich gibt es eine Vielzahl von weiteren Regeln, die eingehalten werden müssen. müssen. Darunter fällt auch die Notwendigkeit, dass der Ausführer bei Verlangen des Zolls sogenannte Lieferantenerklärungen vorzeigen kann, die zur Ursprungsbegründung herangezogen werden wurden. Nur so kann der europäische Ausführer eine Ursprungserklärung abgeben um somit es dem Einführer zu ermöglichen, präferenzbegünstigte Waren aus der EU in das Vereinigte Königreich einzuführen. Vereinfacht ausgedrückt: Keine Lieferantenerklärung, keine zollfreie Einfuhr! Rechtliche Einordnung Generelle Zollpräferenzmaßnahmen und der rechtskonforme Umgang mit Lieferantenerklärungen sind in der Verordnung (EU) Nr. 952/2013 des Europäischen Parlaments und des Rates (Zollkodex der Union) festgelegt. Nach Artikel 56 Absatz 2 Buchstabe d UZK stützen sich die zu entrichtenden Einfuhr- und Ausfuhrabgaben auf den Gemeinsamen Zolltarif. Dieser enthält die Zollpräferenzmaßnahmen, die zwischen Großbritannien und der EU getroffen worden sind. Artikel 64 UZK Damit diese Maßnahmen angewendet werden können, müssen die Waren den Vorschriften über den Präferenzursprung nach den Absätzen 2 bis 5 des Artikels 64 entsprechen, wo die generellen Ursprungsregeln beschrieben werden. Dort wird festgelegt, dass Waren, für die Präferenzmaßnahmen gelten, entweder auf das Kriterium erfüllen müssen, dass die Waren vollständig gewonnen oder herstellt wurden, oder das Kriterium, dass die Waren aus einer ausreichenden Be- oder Verarbeitung hervorgegangen sind. Die Verfahrensregeln zur Feststellung des präferenziellen Ursprungs von Waren in der Union wird dann durch die Durchführungsverordnung (EU) 2015/2447 der Kommission geregelt. Nach Artikel 61 gilt, dass ein Lieferant, einem Ausführer eine Lieferantenerklärung zur Verfügung stellen muss, um die Ursprungseigenschaft von Waren festzustellen. Erst damit kann die Präferenzursprungseigenschaft hergestellt. Langzeit-Lieferantenerklärung Nach Artikel 62 dieser Durchführungsverordnung gilt, dass in dem Fall, dass ein Lieferant einem Ausführer regelmäßig Warensendungen liefert und die Ursprungseigenschaft der Waren all dieser Sendungen voraussichtlich gleich ist, der Lieferant für alle folgenden Sendungen dieser Waren eine einzige Erklärung zur Verfügung stellen kann. Diese wird Langzeit-Lieferantenerklärung oder kurz LLE genannt. Beide Lieferantenerklärungen sind daher möglich. Erklärung zum Ursprung Wie schon angedeutet, auf der Grundlage dieser Lieferantenerklärungen, kann der Ausführer nun, gemäß dem Artikel 19 des HKA’s, eine Erklärung zum Ursprung (EzU) ausfertigen, die dessen Ursprung belegen. Der Ausführer ist für die Richtigkeit der Erklärung zum Ursprung und der darin enthaltenen Angaben verantwortlich, es handelt sich um eine Art Selbstzertifizierung. Der Ausführer muss daher die Richtigkeit der Lieferantenerklärungen überprüfen. Die Erklärung kann erst dann mit dem in Anhang 7 genannten Wortlaut auf einer Rechnung oder einem anderen Dokument ausgefertigt werden. Keine Zeit Aufgrund des extrem kurzen Zeitraums zwischen dem Zeitpunkt der Veröffentlichung des HKA’s (29.12.2021) und dem Zeitpunkt der Anwendbarkeit (01.01.2021) war es für Lieferanten in der EU und dem VK zunächst unmöglich, den Ausführern rechtzeitig alle einschlägigen Lieferantenerklärungen mit den für die Ausfertigung einer EzU erforderlichen Angaben vorzulegen. Übergangsmaßnahmen der EU Deshalb hatte die EU mit der Durchführungsverordnung (EU) 2020/2254 der Kommission vom 29. Dezember 2020 über die Ausfertigung von Erklärungen zum Ursprung auf der Grundlage von Lieferantenerklärungen für präferenzbegünstigte Ausfuhren in das Vereinigte Königreich eine Ausnahmeregelung geschaffen. Die DVO ist veröffentlicht im Amtsblatt der Europäischen Union Nr. L 446 vom 31. Dezember 2020. Danach war es während eines Übergangszeitraums bis zum 31. Dezember 2021 zulässig, dass Ausführer eine EzU für Ausfuhren in das Vereinigte Königreich auch dann ausfertigen konnte, wenn ihnen eine Lieferantenerklärung noch nicht vorlag. Britische “Easements” Großbritannien hatte prompt nachgezogen: “Wenn Sie bis zum 31. Dezember 2021 eine Ursprungserklärung für Ihren Kunden ausstellen, um einen Nullzollsatz für Einfuhren in die EU geltend zu machen, müssen Sie zum Zeitpunkt der Ausstellung keine Lieferantenerklärung vorlegen” hieß es auf Gov.uk. Die Voraussetzung für die Nutzung dieser Übergangsregel war jedoch, dass Unternehmen tatsächlich darauf vertrauen konnten, dass die ausgeführten Waren auch den Ursprungsregeln entsprachen. Des Weiteren mussten sich Unternehmen bemühen, Lieferantenerklärungen nachträglich einzuholen. Nachträglich vorlegen, bitte! Lieferantenerklärungen mussten also dem Ausführer nachträglich zur Verfügung gestellt werden und sich bis spätestens 1. Januar 2022 in seinem Besitz befinden. Hat der Ausführer diese Lieferantenerklärungen bis zu diesem Zeitpunkt nicht in seinem Besitz, so musste er dies dem Einführer bis spätestens 31. Januar 2022 mitteilen. Haben Sie alle Lieferantenerklärungen ausgestellt oder bekommen? Konsequenzen Wenn der Zoll zur Prüfung kommen und der Ausführer nicht nachweisen kann, dass die von ihm aus der EU ausgeführten Waren aus dem Gebiet der Vertragspartner stammt, muss der Einführer den vollen Zollsatz entrichten. Gewissheit des Einführers Übrigens: Ein Antrag auf Zollpräferenzbehandlung kann auch mit der Gewissheit des Einführers über den Ursprung des Erzeugnisses begründet werden. Dazu bedarf es jedoch belastbarer Informationen, die belegen, dass das Erzeugnis die Ursprungseigenschaft besitzt und alle notwendigen Voraussetzungen erfüllt. Dann können such Unternehmen auch Lieferantenerklärungen sparen. Fazit Seit 1. Februar 2022 spätestens, sind Lieferantenerklärungungen bei Nutzung der Vereinfachung “Erklärung zum Ursprung” zum Nachweis der Ursprungsnachweis im EU-VK HKA bei Anfrage durch Behörden vorzulegen. Die Übergangsmaßnahmen, nachdem auf Lieferantenerklärungungen unter Umständen verzichtet werden konnte, sind mit Jahresende ausgelaufen. Dies gilt auch nachträglich für 2021! Wer Präferenzen und Vergünstigungen nutzt, ohne beweisen zu können, dass dies rechtmäßig ist, muss nachzahlen. 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. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) Key results of the January 2021 EU-UK CSD to help businesses make sense of the EU-UK TCA. Executive Summary A Civil Society Dialogue (CSD) meeting on the EU – UK Trade and Cooperation Agreement (TCA) took place with DG Trade of the European Commission. Customs Manager attended and the key outcomes are summarised here. The European Commission, Directorate General of Trade held a CSD meeting on the new Trade and Cooperation Agreement signed between the European Union and the United Kingdom on 24th December. Purpose The purpose of the meeting was to update EU civil society organisations on the Trade part of the Agreement. It will cover the issues of Trade in Goods, Services and Investment, SMEs, Public Procurement, Intellectual Property Rights, Level Playing Field and Sustainable Development and Governance of the TCA. Lead speakers and participants The Director on Strategy and Overall Coordination of the UK Task Force as well as the Principal adviser to the European Commission on UK TCA affairs lead the meeting. The Director for Resources, Inter-Institutional Relations, Communications and Civil Society in DG Trade let the meeting. Overview of the agreement After intensive negotiations, the European Commission has reached on 24 December 2020 an agreement with the United Kingdom on the terms of its future cooperation with the European Union. The EU Commission recalled that there is already a Withdrawal Agreement, which also entered into force. The EU reminded everyone that this guarantees the rights of current EU citizens in the UK and treats Northern Ireland as part of the EU Single Market and EU Customs Union for the purposes of this agreement. The EU Commission also recalled that this agreement is very different from others for two reasons: 1. It has been done in very short time under immense timing pressure. 2. Normally it is about converging more with partners and get closer together, here it is the opposite. As a result, there will be friction, especially for goods. All companies that do trade with the UK need to check their supply and distribution model; a lot of things have changed for goods from 1 January. There are also some services agreed in line with basic Free Trade Agreements standards based on unilateral decisions. There is no automatic recognition of services and this needs to be carefully assessed. An important in this agreement ensures fair competition, the so-called 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. Trade specific aspects of the agreement The EU Commission than recalled that the key feature of the agreement for goods that is provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. Without this agreement, products like: beef, dairy, poultry, pork, lamb, cereals, sugar and several processed foodstuffs could have faced tariffs of some 50% or above under World Trade Organization rates; processed fish products would have faced tariffs of up to 25%; cars would have also been hit by tariffs of 10%; textiles and footwear would be subject to tariff peaks of 12% and 17%, respectively. The EU Commission recalled that trading under ‘FTA' (free trade agreement) terms – even one as ambitious as this one, with zero tariffs or quotas – will inevitably be very different compared to the frictionless trade enabled by the EU's Customs Union and Single Market. In particular: rules of origin will apply to goods in order to qualify for preferential trade terms under the agreement; all imports will be subject to customs formalities and will need to comply with the rules of the importing party; •and all imports into the EU must meet all EU standards and will be subject to regulatory checks and controls for safety, health and other public policy purposes. 90 minutes of trade-specific questions There was a wide range of stakeholder questions, across multiple sectors. Asked about the applicable ‘rules of origin' and what will traders need to do to comply with them, the EU Commission replied that these rules are necessary to ensure that the products can benefit from zero tariffs, zero quotas. The EU Commission said that products need to be are either wholly obtained from or manufactured in the EU or the UK or sufficiently worked or processed there. The EU Commission mentioned that there are specific mechanisms aimed at facilitating compliance with these rules of origin, namely: A provision on ‘full cumulation', which allows traders to account not only for the origin of materials used, but also if their processing took place in the EU or the EU. This mechanism enables the agreement to capture to the greatest extent the value-added in the free trade area. Exporters will also be able to self-certify the origin of the goods, thereby making it easier for traders to prove the origin of their products and reducing red tape. Additional flexibility in collecting documentary evidence to prove origin during the first year, to allow them to benefit from the preferences despite the little time available between conclusion and application of the Agreement. Importing of food, animals and plants Several questions and comments related to exporting and importing of food, animals and plants. The EU clarified that there will be no changes to EU food safety standards and the Trade and Cooperation Agreement will safeguard the EU's high levels of SPS standards. The EU made it clear that just like agri-food exporters from every other non-EU country, UK agri-food exporters will have to meet all EU SPS import requirements and be subject to official controls carried out by Member States' authorities at Border Control Posts. Where required, these controls include the verification of health certificates in line with international standards. Similarly, EU agri-food exporters will have to meet all UK SPS import requirements. The EU Commission clarified that with respect to food safety, plant or animal health or an SPS measure both the EU and the UK can request technical consultations, request audits and verifications of the other partner’s inspection and certification system. There are simplifications: The agreement allows for either party to unilaterally decide to reduce the frequency of certain types of border import controls, taking into account the extent to which their SPS rules converge. It also ensures a simplified process for the approval of imports, where relevant by drawing up lists of establishments that are eligible to export to the other party, based on guarantees provided by the authorities of the exporting Party. In case of animal or plant disease outbreaks in the territory of either Party posing a serious threat to animal or public health, the authorities of either Party may apply temporary protective measures – including suspension of imports from all or part of the country concerned or special requirements on products from that country. Nevertheless, in order to improve the predictability of agri-food trade, the EU and the UK have agreed on procedures to speed up the recognition of disease-free regions in such cases. Transport Asked about the transport provision, the EU Commission said that while the UK was an EU Member State and participated in the EU Single Market and Customs Union, transport service operators could operate freely between and within the Single Market, on the basis of a single licence or authorization, and without being unduly hindered by border checks and controls. Now, the UK is no longer a part of the EU Single Market and Customs Union, or in the Union's VAT and excise duty area. It will therefore no longer benefit from the principle of free movement of goods and people. This was the UK's choice. Since the UK will no longer be part of the Single Market, all transport businesses conducting operations between the EU and the United Kingdom will have to ensure compliance with EU and UK certification requirements respectively. For businesses, this means that transport operators will also be affected by changes in the formalities required when crossing the UK-EU border. The Agreement covers the terms and conditions according to which EU and UK air transport operators, road haulage and maritime transport operators will be able to perform services between the EU and the UK. Distortions Participants enquired on what the procedure is if one side unilaterally distorts the level playing field. The EU Commission clarified that the EU and the UK agreed to effective tools and mechanisms for the enforcement of their level playing field commitments, namely: Appropriate and effective governance and dispute settlement mechanisms for solving disputes between the EU and the UK over the application of the Agreement. Ways: a horizontal dispute settlement mechanism calling upon a panel of experts. Unilateral remedial measures if there is a significant negative effect on trade between the EU and the UK. Opportunity to apply unilateral rebalancing measures in the case of significant divergences. 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. Premium Subscribers can add jurisdictions and topics for an additional charge. About Customs Manager Ltd. We are on a mission to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means to have your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Includes Brexit support and the ability to lodge customs declarations + Rules of Origin Stay in Touch · Website: www.customsmanager.com · E-Mail: info@customsmanager.com · YouTube: https://www.youtube.com/channel/UCDXImKOEKHFlTDtEguXDAEA · Twitter: https://twitter.com/mielkenarne?lang=en · Linked In: https://www.linkedin.com/company/69768402/admin/ Important Notice Customs Manager Ltd. owns the copyright in this document, except for external documents and links we refer to or make available. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service, Professional Legislative Monitoring (PLM). As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) The EU is stepping up its efforts to ensure that its agreements deliver the negotiated benefits for its workers, farmers and citizens. Will it work? The EU's new trade policy is tougher and more assertive when it comes to implementation and enforcement of its trade agreements, fighting unfair trade and addressing sustainability concerns. Why change the new trade policy now? The EU needs a new trade strategy to address the challenges we face: the economic recovery, climate change and environmental degradation, growing international tensions, greater recourse to unilateralism, and its consequences for multilateral institutions. The new strategy will therefore further integrate EU trade policy within the bloc's economic priorities as reflected in the Green Deal and the European Digital strategy, specify trade policy's role in the post-COVID economic recovery and support the pursuit of the EU's geopolitical ambitions. As such, it will show how trade policy supports the EU's open strategic autonomy. What are the key objectives? Reforming the WTO; Supporting the green transition and promoting responsible and sustainable value chains; Promoting the digital transition and trade in services; Strengthening the EU's regulatory impact; Deepening the EU's partnerships with neighbouring, enlargement countries and Africa; Reinforcing the EU's focus on implementing and enforcing trade agreements, and ensuring a level playing field for EU businesses. Why does this matter? The EU is the largest trading bloc in the world, with a population of 440 million and 16% of global trade. International trade and investment are the backbone of its economy. Total EU trade (imports and exports) accounts for more than a third of the EU’s output, with exports supporting 1 in 7 jobs across the 27-country bloc The EU trades almost €16 billion worth of goods and services every day and is the world’s biggest single market in terms of total spending power, ahead of the US and China. EU firms’ exports of goods and services to countries outside the EU support millions of jobs. The EU’s trade agreements make it easier and cheaper for firms to export and import. The EU helps small and medium-sized businesses in particular with practical information about exporting and importing. EU business, workers and consumers have benefitted enormously from the EU’s integration in an open rules-based trading system. And this is why the Trade Policy Review strongly re-affirms the EU’s commitment to open global trade and resilient supply chains. What does a more assertive approach in defending EU rights and values mean for businesses? While favouring cooperation wherever possible, the EU will not shy away from enforcing its rights and defending its values more assertively and - where needed - autonomously. The EU will develop tools to confront new challenges and protect European companies and citizens from unfair trade practices, both internally and externally. Actions: Make full use of the Chief Trade Enforcement Officer's (CTEO) role to maximise the benefits of negotiated outcomes for companies, in particular SMEs and farmers, and to eliminate hurdles that impair the potential of the agreements to deliver, including on sustainable development; Develop new online tools to support EU businesses, in particular SMEs; Strengthen the EU's tools to protect European companies and citizens from unfair trade practices, including via the preparation of an anti-coercion instrument; Explore options for an EU strategy for export credits. A common strategy would improve coordination between different EU-level external financing instruments, in order to better support EU policy priorities such as tackling climate change and helping EU firms to better compete in the world. Download The new EU trade policy Download the annex from the EU Trade Policy Q&A How SME's are affected by the EU policy About the new open, assertive EU policy factsheet 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. Premium Subscribers can add jurisdictions and topics for an additional charge. About Customs Manager Ltd. We are on a mission to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means to have your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Includes Brexit support and the ability to lodge customs declarations + Rules of Origin Stay in Touch · Website: www.customsmanager.com · E-Mail: info@customsmanager.com · YouTube: https://www.youtube.com/channel/UCDXImKOEKHFlTDtEguXDAEA · Twitter: https://twitter.com/mielkenarne?lang=en · Linked In: https://www.linkedin.com/company/69768402/admin/ · LEAVE us a POSITIVE REVIEW: https://g.page/customsmanager/review?rc Important Notice Customs Manager Ltd. owns the copyright in this document, except for external documents and links we refer to or make available. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service, Professional Legislative Monitoring (PLM). As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Businesses issuing a good's invoice for international trade need to provide the right information needed for swift border clearance. What is a Commercial Invoice? A commercial invoice is a customs document used for foreign shipping. Commercial invoices serve as a legal agreement between the seller and the buyer and provide a detailed description of the goods sold and the amount due to the business. This article outlines all the different kinds of invoices small businesses may need to send to their customers. A commercial invoice can be used in the following situations related to the process of shipping goods internationally: the buyer and seller use commercial invoices to outline all items being bought and sold. the buyer uses the commercial invoice to send funds for payment through its bank and on to the seller. if the goods shipped are insured and the buyer makes an insurance claim against the goods, the commercial invoice serves as an important support document in the claim. But for our purposes, two elements are vitally important: The importer or the acting customs official in the country of purchase requires a commercial invoice before clearing the goods through customs. Governments use commercial invoices to assess the true value of goods for customs and duties. Benefits of insisting on an international commercial invoice Reduce delays – If the appropriate documentation is clear, concise and inclusive of all required information, it will significantly reduce delays within Customs, as they will have all information necessary to make a decision of the contents easily. Informs custom’s security of contents – If Customs does not have the required documentation, the package(s) could face additional examinations. This would entail holding a shipment for as long as necessary to conduct the exam, and could potentially cause all future shipments sent by the shipper to be delayed as well. If the information on the commercial invoice matches the customs entry form, then the custom agent can deduce that the package is safe and secure. This will make the decision of the cargo package to enter the country quicker. Elements of a Commercial Invoice The shippers first name, last name and address. The consignees first name, last name and address. The terms of the sale, amount paid and currency information (in-country it was sold and country it’s coming into). The full export reason. A fully detailed description of the item or items sold, inclusive of what the item is made of. Name of the item and the purpose of the item. Information identifying if the item requires Harmonized Tariff Codes. The territory or country of origin for each item in terms of where it was manufactured. The total number of items or units, the total value of each unit (also considered the purchase price). The total weight (net and gross) of each package and the total number of packages. The shippers signature and date. If an item does not contain any commercial value, then a fair market value or nominal market value must be stated on the Commercial Invoice. In addition, to reduce delays, the information on the Commercial Invoice should be stated in the language of the country of departure and country of import to reduce delays. Completion Guide Fill in Seller Details Fill in your business’s details, including the name of your business, its address, phone number and email address. Fill in Customer Details Include the name and address of the person or company purchasing your products. You’ll also want to include the shipping address if it differs from the billing address. Assign an Invoice Number As with any type of invoice, you’ll want to include a unique invoice number on the commercial invoice. The easiest method of assigning invoice numbers is to do so sequentially, so your first invoice would be Invoice # 001, then Invoice #002 and so on. Include a Customer Reference Number In addition to the invoice number, you might want to include a customer reference number on your commercial invoices. Your customers can refer to this number if they need to contact your company with questions, concerns or to return any items they purchase from you. Include the Incoterms Detail your Incoterm. This refers to any information regarding the obligations, risks and costs both the seller and buyer take on as part of the sale of goods. Make sure you have discussed with the buyer the consequences of this term in terms of customs clearance responsibility. If you have agreed with DDP Incoterms for a global shipment, remember that you may be responsible for the IMPORT customs clearance and not the buyer in the country. Detail the Terms of Payment Detail your terms of payment. This will include important information regarding the terms and conditions you and the customer have agreed to for the sale. Typically, you’ll already have these details worked out as part of the purchase order for the sale or as part of the pro forma invoice. Identify the Currency Include on your commercial invoice the currency you and the buyer have agreed upon for payment for the sale. Often, the currency of settlement will be the currency of the seller’s country. Include Shipment Method Indicate how your products will be shipped to the buyer, for example, by air, by ocean or by surface shipping. Include the Quantity Detail the total quantity of each product to be purchased and shipped. Describe the Items Provide a complete description of all items to be shipped. This includes the container type they’re packaged in (i.e. a box, envelope, etc.), the gross weight of each container, the quantity of each product and the unit of measurement. Provide the Unit of Measure Provide the total net weight and total gross weight of each item to be shipped, expressed in kilograms. Include the unit price of the merchandise, per unit of measure. List Commodity Code 8 digit export code out of your country. Make sure it is correct and have been checked thoroughly. Do not guess the code or make it up. List the Price and Value Include the total price for the shipment and list the total commercial value, which is the total value of all goods covered on the invoice. Record Package Marks Record any box markings or numbers (for example, if you’re shipping multiple boxes, you may label them box 1 of 3, box 2 of 3, box 3 of 3). Detail Miscellaneous Charges Record any miscellaneous charges the customer is expected to pay, such as insurance, export transportation, etc. Commercial Invoice Templates Guide for completion of a Commerical Invoice (by UPS) Where to find 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 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. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Important Notice Customs Manager Ltd. owns the copyright in this information unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) UK businesses thinking about trading at minimum costs should deep-dive into the opportunities UK freeports provide. We explain the options and benefits + explainer video. With 11 sites planned across the UK, English Freeports offer tax breaks and streamlined customs for businesses. East Midlands Airport, Felixstowe & Harwich, Humber, Liverpool City Region, Plymouth, Solent, Thames and Teesside. Review each port below. What are freeports? Freeports operate as secure customs zones, usually located at ports or airports, where business can be carried out inside a country’s land border, but where different customs rules apply. Freeports around the world offer a mixture of customs flexibilities; reliefs from duties, import taxes and administrative burdens; tax measures to incentivise private investment; regulatory flexibilities; and investment in infrastructure. The UK Government has opted for a bespoke Freeport model which aims to achieve three objectives: To establish Freeports as national hubs for global trade and investment across the UK To promote regeneration and job creation To create hotbeds for innovation To meet these objectives, the government is proposing to combine five sets of measures – customs, tax reliefs, planning, regeneration funding, and innovation. But Freeports are special areas (‘special economic zones’ (SEZs)) within a country where business activity is subject to different rules from those in the rest of the country. The Freeport model "Under the freeport model, imports will be exempt from customs duties, but experts believe the more powerful incentive is a plethora of tax reliefs, that will be available on a site of up to 600 hectares in size within the special economic zone. From this week, there will be reliefs on business rates and stamp duty, and enhanced capital allowances to encourage building work and investment. There is also relief on national insurance contributions for staff employed in the zone, to spur job creation". Taken from Guardian, 11. November 2021 Watch the video The UK Freeport model will have two components: Customs free area Ports need to designate a primary customs site designated in or near a seaport, airport or rail port within which the benefits of the customs will apply. Additional Freeport subzones may also be permitted to enable multiple sites to benefit from the Freeports customs model. Tax relief area Freeports will also include a defined site within which Freeport tax reliefs will apply – operating in a similar way to existing Enterprise Zones. The purposes of the reliefs will be to incentivise business investment in capital assets and employment. However, clear eligibility criteria will apply to prevent tax evasion and avoidance. How will customs duties apply in the Freeport tax sites? The Freeports customs offer, which includes simplifications and duty suspension benefits, will only apply in the designated and HMRC-approved Freeport customs sites. Freeport tax sites will therefore not automatically receive any relief from customs duties unless they are also designated and approved as a customs site. However, tax sites and customs sites are permitted to overlap wholly or in part. In such circumstances, any part of the tax site that is also within the customs site will be eligible for duty deferral, inversion and exemption, as well as the other tax reliefs applicable in the tax site. Any part of the tax site that is not also within the customs site will not be eligible for duty deferral, inversion and exemption; only for the other tax reliefs applicable in Freeport tax sites. Where are the boundaries of Freeports? the boundaries of those customs sites would need to be clearly defined, secured and approved. Any changes to the customs site boundary will need prior approval from HMRC, triggering a fresh authorisation process Further guidance on authorisations, including rules for adjusting the Freeport customs site designated area, will be issued in due course. Maps of Freeports, Freeport customs sites and Freeport tax sites Access a list of Freeport maps, Freeport customs site and Freeport tax site locations legislated for within them, and a statement on the designation process. These maps show Freeport maps, Freeport customs sites and Freeport tax sites which are designated and recognised in law as geographical areas where businesses can benefit from customs and tax reliefs to bring investment, trade and jobs to regenerate regions across the country that need it most. https://www.gov.uk/government/collections/maps-of-freeports-and-freeport-tax-sites What will be the customs treatment of goods moving into a Freeport? It will be possible to move goods under duty suspension from a port of entry to a separate Freeport customs site. The customs procedures and processes for this will be set out in due course. Will goods moving to a Freeport customs site necessarily do so under the Freeport authorisation, or could they do so under existing authorisations such as temporary storage or other customs procedures? All businesses operating within Freeport customs sites will need to be approved by HMRC to operate in that site. Where a business wishes to move goods to a Freeport customs site under another customs procedure, they will need to get the additional appropriate authorisations from HMRC and comply with the rules and procedures of that authorisation. Can goods move freely between geographically distinct customs zones within a Freeport? Can goods move from one Freeport’s customs site to another’s? Can they move from a Freeport customs site to another port, not in the Freeport outer boundary? Goods will be able to move between customs sites that form part of a Freeport, or between customs sites in two different Freeports, under procedures that will be set out in due course. Goods will also be able to move between a Freeport customs site and non-Freeport customs site under relevant procedures – or to a conventional port of entry for export. How do I apply to use the Freeport customs special procedure? If you’re a business that wants to move goods into or out of a Freeport customs site, you will need to apply to use the Freeport customs special procedure. Are freeports new? "Touted by the government as a Brexit benefit, freeports are in reality nothing new. Seven sites operated under the status across the UK between 1984 and 2012, including at locations picked once more by the government for its new flagship project, such as Liverpool and Southampton. More than 70 still operate in 20 EU member states – including in Barcelona, Bremerhaven and Venice. However, MEPs have recommended ending freeports within the bloc, warning of the risks of money laundering and tax evasion. Concerns that freeports will do little for the UK economy appear to be borne out by historical and international evidence. In a potential sign of their limited scope, Treasury estimates suggest the exchequer will lose just £50m a year as a result of companies taking up freeport tax breaks". Taken from Guadian, 11 November 2021 Guidance Application Form How do I declare goods and pay tax when using a Freeport customs site? If you’re authorised to use the Freeport customs special procedure, you'll need to declare the goods and pay any tax due on goods you move into or out of a customs site. Guidance How do I processing or storing identical goods to replace Freeport customs special procedure goods? Find out how you can process or store identical free circulation goods in place of goods that you have declared to the Freeport customs special procedure. Guidance Benefits Free of Duty Typically, importers bringing goods into a Freeport do not have to pay duties until the goods leave the freeport and enter the domestic market. No duty at all is payable if goods come into the freeport and are then re-exported. So they come into the freeport and then leave again without entering the domestic market. Cheaper if processed in a Freeport!? If raw materials are brought into a Freeport from overseas and processed into a final product before entering the domestic market, then duties could be payable on the final good and not on the raw materials, usually making the final good cheaper. Simplifications There will be simplified declaration procedures for goods entering a Freeport to balance trader facilitation and ensuring the security of the border. Businesses bringing non-controlled goods into the Freeport will need to make a customs declaration into their commercial records, while traders bringing in controlled goods, including those that are subject to excise duty will need to complete a simplified frontier declaration. So, in summary, operating in a Free Zone can have the following benefits: simplified customs procedures; relief on customs duties relating to handling and processing of goods destined for re-export; cash-flow benefits of not having to pay duty until the goods are released for free circulation in the domestic economy (or used or consumed within the free zone. A business can import goods into a Freeport without paying tariffs, process them into a final good and then either pay a tariff on goods sold into the domestic market or export the final goods without paying UK tariffs. Go Jebel! The primary success story for Free Ports remains the UAE! The Jebel Ali Freeport in Dubai, one of the largest in the world, has had success as a hub through its highly liberal approach to taxation: 0% corporation tax no VAT no income tax no taxation at all. Further, 100% foreign ownership is permitted along with no restrictions on repatriation of profits or controls on foreign currency exchange. There are no import or export duties relating to the zone except for sales made into the UAE. It is also relatively easy to obtain work permits for foreign nationals, and there are guarantees of no corporate or even personal income taxes for between 15 and 50 years from set up. Challenges One claim to fame for Freeports is that they are alleged of fostering money laundering and tax evasion, to the detriment of the national economy. As a report by the European Parliament suggests (see download below), in a way, goods in Freeport are technically "in transit" but there are never any time limits. Goods are not expected to "arrive" at a certain time in a certain place. Unfair Value growth & Money laundering This system may allow the stored goods to gain value, and it then allows for tax-free sales. Goods can enter a Freeport, stay there indefinitely and trade an unlimited number of times without ever having been taxed. Lack of scrutiny can facilitate trade-based money laundering, So there is a fear of relaxed oversight, lack of transparency, trade data and systems integration. Not less but more control? On the other side of the spectrum, one could argue that goods are under customs supervision and thus are often more controlled than elsewhere because traceability is one of the logistical services offered. The UK government has indicated that Freeports will have robust security to tackle illicit activity and that HMRC and Border Force will continue to conduct compliance checks on goods within the Freeport. We already have low to no duty The trade deal with the EU and a low duty regime means that the economic benefit might not be as relevant in the UK as it would be in countries with higher duty or high taxes. Moreover, to suspend customs duty, often, suspensive regimes can be used (even though this may be complicated to set up). So while some businesses may benefit, it will not reduce or stop the border friction with the EU. How will the EU react? Do we care? Yes, I hope UK businesses do! The relationship with our closest neighbours matter. The European Parliament is sceptical about free ports for the reasons mentioned and the EU so far has been doing their utmost to ensure a level playing field. Will eight new Freeport at their front door cause more friction? Freeports around the UK East Midlands Airport The UK’s only inland freeport, located close to Derby and Nottingham, will include three sites with East Midlands airport at its heart. A new rail freight interchange next to the Toyota factory is planned, while the Ratcliffe-on-Soar coal-fired power station – one of three remaining in Britain, due to close in 2024 – is included as a site to be redeveloped. Felixstowe and Harwich Known as Freeport East, it includes Britain’s busiest container port and two major ferry ports. Felixstowe has been among the most jammed up ports in the world during the supply chain chaos this autumn, with severe backlogs and stacked up containers. Planners aim to create 13,500 new jobs and an economic boost worth £5.5bn over 10 years. However, the site’s new Gateway 14 industrial park has drawn swathes of objections from local residents. Humber Comprising the four ports of Hull, Goole, Immingham and Grimsby. With the area already a hub for offshore wind, the freeport will also include low-carbon energy projects, chemical works and rare earth minerals processing; key for batteries used in electric vehicles. A tax site will be located next to Siemens’ rail factory in Goole, which is currently under construction. Liverpool City Region The freeport at the UK’s main transatlantic docks will stretch inland to the port of Salford, at the end of the Manchester ship canal. The plan includes three low-tax zones: The 3MG Mersey Multimodal Gateway at Widnes - birthplace of the chemicals industry – the Wirral Waters regeneration area, and the former Parkside colliery near St Helens, where a freight hub has been planned for more than a decade. Plymouth Former Ministry of Defence docklands, used by the Royal Navy for centuries, will be redeveloped under the plan. Local planners hope to use three sites – Devonport South Yard, Langage Energy Zone and Sherford Business Park – to focus on marine and defence innovation, manufacturing and light processing, warehousing and staged imports. Solent Taking in the ports of Southampton, Portsmouth and most of the Isle of Wight, the freeport planners hope to build on the area’s advantages in proximity to international shipping lanes on the English Channel. With Southampton the busiest export port for vehicles, stronger freight links to industrial heartlands in the midlands and north are planned. Thames Although pitched as a way to boost regional growth away from London, the capital will have a freeport on the Thames. London Gateway and Tilbury ports will have tax zones, as will Ford’s Dagenham engine plant on the banks of the river. The emphasis will be on introducing electric and autonomous vehicle technology along the A13 corridor into London. Scotland, Wales and Northern Ireland A freeport is planned in each of Scotland, Wales and Northern Ireland. However, progress has been slow amid disputes between Westminster and the devolved administrations. The Scottish government wants a “green port” model, including rules forcing businesses to pay the real living wage within them, but has faced difficulties with the Treasury. The Welsh government has similar plans, and faced similar issues. The Treasury said it remains committed to establishing freeports in each nation and region. Conclusions The case for or against Freeports has been made a while ago. The result was a foregone conclusion. Not out of necessity but political will, the UK embarks on more evidence of divergence from the EU, where free ports are reduced and limited to minimal, exceptional structures and seen as not compatible with international obligations, the same ones the UK is signed up to. While surely an exciting project and a boost for the selected ports, will we really see the hype of activity (and controversy?) that we see in Jebel in the UAE? More importantly, maybe, do we really want that in the UK? Links & Download Response to government consultation The study from the European Parliament in 2018 Government Q&A Where to find 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 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. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Import and Export Declarations are a fact of life if you are trading across borders. But there are quite unique customs declarations that we have been completed that we do not wish for you to miss. Customs declarations are used for declaring goods being imported and exported to the national customs authority. For example, in the EU there is a standardized format for imports, exports and transit declarations. The paper form has some 54 data boxes, not all used. Their completion depends on the type of entry and the goods, amongst many other pieces of information that needs to be supplied. Today, of course, much of this information is provided in electronic form using software and moderns entry processing systems to minimize delays. But sometimes, we find real customs declaration jewels that are noteworthy. Check out this recent "Customs Declaration" star we have found dating from 1969 when the moon mission made an "entry declaration" to bring pieces of the moon back to earth. That is cool! Confused about Customs Declarations? Need to complete one but don't know where to start? We file Customs Declarations for you We file your import, export and transit declarations into GB or NI (TSS) for you and deal with supplementary declarations, too. With our network of partners, we serve all major ports and all modes of transports, too. Try LIVE TRAINING Click below to find the next live date Try ONLINE TRAINING Or Online, self-Paced, on-demand training that you can study anywhere at any time and from any device. Comes with live online tutor support and a certificate of completion to showcase your achievement. Dedicated Customs Declaration Updates When matters relating to customs declaration change, you need to be informed. We monitor laws, legislation and guidance updates and let you know when anything changes, so you don't have to. See all the latest updates on our dedicated "customs declaration" category: https://www.customsmanager.org/customs-global-trade-blog/categories/customs-declaration

(S,P) The 1500 pages of the EU-UK FTA are just too much for any business to get their head around. So we have summed all the important bits up in only 15 minutes. Video Watch on-demand + 34-page summary notice account. Access Summary of the TCA About Customs Manager Ltd. Stressed about Brexit? Wondering about the vital role that exports and imports can support your global growth strategy? Need to clear the border faster, with fewer costs and cut out the risk? The solution is easy: Get a Customs Manager! They are global trade superstars! At Customs Manager Ltd, we have lots of them, all ready to help you! Together, we devote all our passion and energy to fast track growth faster internationally. Working with us means to have your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Look to us for helpful advice, insightful and fun training and relevant trade intelligence services that ensure you stay up-to-date and compliant! Our Services Expert Advice: Bespoke consulting service from certified, multilingual specialists on all customs and global trade matters with more than 15 years of experience. Project support: Small or large, we help! Easy, uncomplicated - a helping hand when needed Friendly and insightful training: Whatever way, form, time or length - you decide. We bring knowledge, insights and fun. Any customs or global trade topic. Trade Intelligence: All the tools to save you time and ensure you excel in compliance, never missing any update or the law change. Relax, we've got you covered. Free Updates www.customsmanager.org Question? Answer: info@customsmanager.org Free Explainer Videos, Expert Discussions, Webinars on Customs and Global Trade https://www.youtube.com/channel/UCDXImKOEKHFlTDtEguXDAEA Hot News (that cannot wait) https://twitter.com/mielkenarne?lang=en Professionally? OK https://www.linkedin.com/company/69768402/admin/ Important Notice Customs Manager Ltd. owns the copyright in this document, except for external documents and links we refer to or make available. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service, Professional Legislative Monitoring (PLM). As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) What is the commodity code for "salted and dried tomato halves"? We provide the classification decision. About the product Suitable for immediate consumption. The salt content ranges from 10,65 % to 17,35 % by weight. According to the different levels of salt content, the product is subdivided into different quality categories, serving different uses. The production process consists of cutting fresh tomatoes, salting them and subsequently exposing them to the sun for drying. The main function of salting is seasoning and establishing different quality categories. As a subsidiary effect, salting speeds up the drying and preserves the product. The product is put up in vacuum packs of different sizes in cardboard boxes, stored at a temperature of less than 5 °C. Classification Decision Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2002, 2002 10 and 2002 10 90. Heading 0711 covers vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use, provided they remain unsuitable for immediate consumption in that state. As the product at issue is suitable for immediate consumption, classification under heading 0711 is excluded. Heading 0712 covers dried vegetables which have not undergone further preparation. Salting is not a process provided for in Chapter 7. It is considered as a further preparation because drying processes do not necessarily require the addition of salt. Consequently, classification under heading 0712 is excluded. The product is, therefore, to be classified under CN code 2002 10 90 as tomatoes prepared or preserved otherwise than by vinegar or acetic acid. Commodity code 2002 10 90 Link: https://eur-lex.europa.eu/TodayOJ/fallbackOJ/l_42320201215en.pdf 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. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) Watch these two short video to explain what to consider when entering and leaving the EU from a French Customs perspective. French customs answers all questions. Download the presentation of the French Customs clearance system. "Let's cross the Brexit together" - French Authorities explain UK-EU trade in under 4 minutes Six questions answered by French Customs 6 questions to prepare for Brexit answered by French Customs for trade with the EU from 2021 Webinar on 3 December 2020 French Customs developed an IT solution known as the «smart border» to keep trade flowing between the UK and France, despite the re-establishment of customs clearance at the border. What is the «smart border» and how to prepare to use it? Download the latest presentation from the French Customs from August 2020 Why work with Customs Manager? Discover 20+ testimonials

Detailed guidance on how to import goods into Ireland using the GB land bridge. Goods leaving France, Belgium or The Netherlands or Ireland are particularly concerned, Check out a summary here and access all the pages. The UK land bridge refers to the route to market that connects Ireland to the EU Single Market and wider international markets via the UK’s road and ports network. Goods leaving France, Belgium or The Netherlands. Moving goods under Transit Procedure via the UK landbridge: EU - Great Britain – Ireland https://www.gov.ie/en/publication/b299f-moving-goods-under-transit-procedure-via-the-uk-landbridge-eu-great-britain-ireland/# Moving goods under Transit Procedure via the UK landbridge: Ireland – Great Britain – France https://www.gov.ie/en/publication/087a5-moving-goods-under-transit-procedure-via-the-uk-landbridge-ireland-great-britain-france/# Using the UK Landbridge https://www.gov.ie/en/publication/dc456-using-the-uk-landbridge-1/# Download the Pages here Alternative: Direct Shipment to the EU and Ireland (without the land bridge) Ro-Ro Traffic Lo Lo