Brexit Guidance

With the official guidance by the UK Government issued, KTL has set out the requirements and solutions to Importing and Exporting

Sarah Woodrow

September 9, 2020

Dear Customer

KTL Europe aims to set out the requirements and solutions to Importing and Exporting to the EU after the official guidance issued by the UK Government.

From the 1st January 2021 current guidance states that all EU Goods will require Import and Export customs clearance at the UK Border.

Firstly, be assured KTL can offer a customs clearance services to support you in the completion of import and export customs clearance, – Even if KTL are not arranging or managing the transportation.

It is our Aim to try and give our customers clear guidance on three major points:

  • Regulations & Guidance and Requirements
  • What you need to Do
  • What your suppliers should do

Regulations & Guidance

For more information on the latest guidance on how Ro/Ro movements of general cargo will be processed through Dover, the Eurotunnel and other ferry/road ports, please see below link.

Imports from outside the EU will still be processed exactly as they are now, if you only import or export OUTSIDE the EU then any changes or disruption should be minimal.

EU Imports TO the UK will be subject to customs formalities and import controls, as an Importer you have two choices as to how you declare these goods.

Option 1 Pre-Lodged Import Entry

Import customs entry must be lodged to customs at the time the vehicle crosses the frontier, drivers will need proof that the import entry has been pre-lodged and pass that information to the ferry or train operator upon loading. Any Import DUTY must be paid either by deferment or to HM Customs directly via bank payment. Import VAT can be paid via VAT Return or on Deferment account. If you are NON-VAT registered, then all VAT/DUTY must be paid on Deferment or on arrival. To complete the import clearance process, the entry must be closed by end of the following working day from the vehicle arrival by a freight agent.

Option 2 Simplified Declaration (CFSP)

You can use the CFSP System, initially running for six months, to declare supplementary declarations to CHIEF (HM Customs system) or via a customs agent/intermediary. For the initial six months you will not need to be CFSP Approved, but will need approval to submit declarations, or you can have your agent/forwarder approved to make declarations on your behalf.

To use CFSP you, or your forwarder/agent, must have a customs Deferment account (DAN) See link here;

To apply for CFSP see this link,

You will need to be able to meet the criteria set out in C&E48 application form and demonstrate you can keep entries in your own records of import shipments. VAT registered customers MUST account for VAT on VAT Return using postponed VAT Accounting. KTL is currently investigating being CFSP accredited as a customs intermediary.

UK Exports outside of the EU – Will continue largely unchanged, KTL are monitoring the situation and are ready to assist with export customs as usual.

UK Exports to the EU – This will see significant change, again with two options are available.

Export Declaration via CHIEF – this is similar to the process for goods exiting the UK to NON-EU Countries, goods will need to have an export customs declaration made BEFORE goods leave the customers premises. Once permission to progress is issued from CHIEF then goods can be loaded and proceed to leave the UK, if goods are selected for inspection, they must move via a dedicated customs inspection point before permission is granted to leave the UK.

At this point we have no information on costs for inspection, additional transport costs will also be a factor.

Delays for inspections will also be a factor, as will costs for diversions via customs inspection points.

Transit NCTS (T FORM)

For goods to leave the UK to the EU or via the EU to a country outside of the EU, an NCTS (T FORM) will be required. These can be generated by a customs intermediary or freight agent, or by customers directly who hold a transit guarantee and access the NCTS. A vehicle would report to an authorised consignor or customs office of departure and the NCTS/T Forms will be generated Once the form is generated the driver will need to carry paper copies of the documents to present at designated office of destination where further customs clearance process will be completed.

We hope this has been useful, further guidance will be issued in April and July 2021 and we will update you accordingly, this information is derived from the 206 page document issued by the Government. We can supply more information upon request.

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