On 13 July, the UK Government published the ‘Border Operating Model’, a guidance explaining how the EU/GB border will operate from 1 January 2021. The guidance provides details on the phased plan for imports into GB and exporting goods to the EU, whilst also covering roles and responsibilities for these tasks.
- Both imports and exports into and from GB will require customs declarations.
- Applicable tariffs under the UK Global Tariffs will have to be paid on goods imported into the UK (however, if a Free Trade Agreement with the EU will be in place, tariffs may not apply).
- VAT will be levied on imports of goods from the EU, following the same rates and structures as are applied to Rest of the World imports.
- Safety and security declarations may be needed for specific types of goods.
- Additional requirements may apply only to specific goods (e.g. foodstuff, goods covered by International Convention CITES, excise goods).
CTPA is working on updated Brexit public advice, containing all available information on how to prepare for the end of the transition period.