FAQ Brexit

Do you speak Brexit in 2022?

Discover the Frequently Asked Questions

1. Do I have to comply with new declarative obligations to manage the border crossing between the EU and the GB? 

The border between the European Union and the Great Britain has been re-established with the immediate consequences of the entry into force of new border declaration obligations: 

  • Declarations of exports, imports, transit or use of TIR / ATA Carnet 
  • Pre-declaration and control obligations for sanitary and phytosanitary products.

From 1 January 2022, submission (by the carrier) of GB customs declarations and EU-GB transits in the GVMS to obtain a GMR that will allow the crossing 

Please note: in some cases, import declarations must be anticipated before crossing the border. 

2. On import, will my products be subject to payment of duties and taxes? 

Customs duties: the trade agreement validated between the European Union and the Great Britain provides for the total absence ofcustoms duties on imports for products that can prove a GB or EU customs origin. 

Please note, a product not originating in the GB or the EU will be subject to payment of customs duties regardless of its origin. The same goods can therefore be taxed twice: on import into the EU and then into the GB (or vice versa). 

Taxes: taxes, whether they are excise taxes (alcohol tax, tobacco, etc.) or VAT are maintained and will be payable on importation. 

3. What do I need to trade with the Great Britain? 

You must be registered with the customs administration, obtain an GB EORI and / or EU EORI number and have the appropriate documentation: at least a commercial invoice in accordance with international regulations, origin and customs tariff code of products and apacking list which will specify the number and type of packaging as well as the gross and net weights. 

Finally, you must be able to make your customs declarations on your own or request the support of a Customs broker. 

To find out more about the requirements for your EU - GB trade, access our checklist now .

4. What is an EORI number?  

The registration and identification number of economic operators (EORI) is a unique code assigned by the customs administration to a company, allowing it to carry out customs operations in the EU. 
It is mandatory to have one before any customs clearance. As the GB left the European EORI system, EU EORI numbers are no longer be usable in the GB and vice versa. A company wishing to carry out customs operations in the EU or the GB must first have an EORI number in the relevant geographical area (EU or GB).

5. What are the preferred Incoterms?

Above all, avoid the following Incoterms:
> EXW: the export declaration is the responsibility of the buyer. In the event of a tax audit, the seller will not be able to justify the sale excluding VAT for export in the absence of legal proof. Think about using FCA instead of EXW
> DDP: the import declaration is the responsibility of the seller. The seller does not control the risks associated with importing into a country where he is not established and will be responsible for non-compliance. Consider DAP with our fiscal representation service.

6. What is the French Smart Border?

In order to facilitate trade between Great Britain and France, the French customs authorities have developed an IT solution based on the completion of advance customs formalities and offering the possibility of an automated crossing of the French border: the SMART BORDER

7. How will I manage my reusable packaging?

You have two options: either you benefit from a free circulation agreement from yourcustoms authorities or you will have to manage temporary import/export.

Reusable packaging, Incoterms or VAT: discover the 10 best practices to ensure supply chain efficiency and get the business done! 

8. From a fiscal point of view, how do I manage my storage in the EU or GB & my DDP sales?

Selling DDP or storing & selling goods in a country where you have no establishment have fiscal consequences: for both cases, you need to have a VAT number and submit VAT returns to the local fiscal authorities.
To do this, you have three possibilities in which you wish to operate: either you open a subsidiary, or you can carry out your local VAT obligations yourself, or you entrust your tax obligations to a tax representative, such as GEFCO.

9. What is an IBF (Inland Border Facility) and the locations in Great Britain? 

In order to make the border more fluid, the British did not set up border controls at the beginning of the Brexit. If necessary, physical checks were carried out at destination. New checkpoints were built back from the borders and opened in early 2022.  More will be available by 2023.  

An app has been created to allow drivers to check whether they are required to undergo a check and if so, where to go for the check. 

10. How can GEFCO help me manage my Brexit issues?

GEFCO is ready to support you in order to secure your flows and maintain your activity: regulatory watch, analysis of customers' logistics schemes, implementation of EDI interfaces, recruitment, staff training, opening of new agencies, implementation of operational solutions.

Need practical help?