29 November, 2019
BREXIT and import/export procedures: what will really change!

Theme:

International customs and tax regulations

Country:

EU / UNITED KINGDOM

According to your operator profile,3 cases:

  1. Without special procedure
  2. WithCentralized Customs Clearance National(DCN)
  3. With aNSTI Convention(New Informatized Transit System), being replaced by DELTA T

NB: In any case,the use of theSmart border(« SI Brexit »), from or to France, is mandatory!

If goods are transported by road (unaccompanied trucks, vans and trailers), operators who do not have a special procedure will have to carry out prior customs formalitiesat the following 9 offices: Dunkirk ferry; Calais port/tunnel; Boulogne; Rouen; Le Havre; Caen; Cherbourg; Saint Malo; Brest.

The formalities should be as follows:

  • Establishment DELTA G Convention by competent customs office;
  • Where appropriate, applications for authorisations for Simplified declarations (DS) required for each office mentioned above ;
  • Where appropriate, the request for centralisation of appropriations to the interregional recipe (RI) manager.

Important

The introduction of a DELTA G convention and an application for authorisation of DS are conditions sine qua no to enable declare « anticipated », the essential basis of the operation SI Brexit.


Import

  1. The French declarant establishes a declaration of goods from the United Kingdom, status « anticipated » ;
  2. The declaration is then addressed to the carrier who will carry the goods;
  3. In the case of a grouping, the carrier « Open » a dematerialized envelope in which it associates all the statements received;
  4. When travelling to the UK port of exit, the driver scans the envelope and itsRegistration plate is recordedboarding in the ferry/shuttle;
  5. During the journey to Community territory, declarations shall be processed by the customs services which assign a status the convoy;
  6. On arrival, the truck is oriented towards a processing circuit (green or red) depending on its status.

Export

The principle is the same as when imported, except that the circuit (green or red) is communicated to the driver before taking the ferry/shuttle.

  • In the case of the DCN, theCalais port, Calais Tunnel and Dunkirkmay be part of the presentation offices only for the so-called goods Non-sensitive (no specific formalities of type Cites, Phytosanitary, Double Use etc.)
    These offices will be opened as a presentation office only for DCN charger. Otherwise, a DELTA G convention should be sought to present goods « sensitive ».
  • As regards the establishment of an NSTI convention, it will be necessary to issue a advance transit ticket.
    The process of validation of transit will be carried out in the same way (integration of the transit document into the envelope): « Released » of the transit document will thus be obtained on loading of the truck.

Note : the Calais port offices – Calais Tunnel & Dunkirk can be used as offices of passage but not as destination offices (to avoid congestion at destination).


Transit: T1 or T2?

In the context of the transitIn essence, these are the different post-brexit processes that should be retained:

  • T1 = document for external transit (goods transported)No EU).
    Transits initiated in the United Kingdom (third countries to the EU) will therefore normally be T1.
  • T2 = document for internal transit (goods of EU origin).
    Goods starting fromIrelandto the EU but transiting through the Land Bridge, third territory, will operate under T2.

The French Ministry of Action and Public Accounts has published online a « Customs guide for preparation for brexit » : we keep this document available to our subscribers on request.

ATTENTION

These procedures will apply only if exit without agreement United Kingdom as at 31 January 2020 (Hard Brexit):these instructions will not apply if a withdrawal agreement is signed (Soft Brexit)in all cases, the Smart border system will be implemented.

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