UK import procedures for ro-ro traffic
Leaving the EU customs union means all cross border movement of freight between the EU and UK will be subject to customs procedures. It is the responsibility of the importer to make these declarations, but the haulier must be aware of and control these documents on the international journey. The basic import process requires the UK importer to make a pre-declaration to HM Revenue and Customs (HMRC) at least two hours before arrival at a EU ro-ro port (one hour for Eurotunnel). The data set required on the declarations vary depending on the procedure being followed (18 for Customs Freight Simplified procedure (CFSP), 38 for Transit (CTC), 33 for a full declaration). On arrival to the UK, the importer or their agent will need to update HMRC with an 'arrival' notice; how and when will, again, depend on the procedure being used.
How Do I import from EU after Brexit?
EU UK Tariff changes post Brexit - status of UK import quotas & tariffs under EU trade agreements
However, in the event of “no deal”, goods traded between the UK and the EU after 23h on 12 April 2019 will be subject to the same requirements as third country goods, including the payment of duty. Under World Trade Organisation (WTO) rules, the principle of most-favoured-nation (MFN) treatment means that, unless a preferential agreement is in place, the same rate of duty, on the same good, must be charged to all WTO members equally. For example Light Commercial Vehicle (LCV's) imports from EU will subject to a 10% import tariff & Heavy Duty Vehicles (HDV's) will be subject to a 22% tariff.
What changes can be expected with new tariffs?
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