Facts about exporting goods to EU- The rules and paperwork required to export goods to EU countries have become much more complicated.
As an exporter, you need two EORI numbers: a UK EORI number to include on export paperwork and an EU EORI number for your transport provider and freight forwarder to accept the shipment and carry it into the EU.
Check if you need an export licence for the goods to leave the UK (e.g. for livestock, chemicals and foodstuffs) and whether you need an import licence to import them into the EU.
Any export sales you make, whether to the EU or the rest of the world, are zero-rated supplies for UK VAT purposes. You need to retain proof that the goods have left Great Britain, by keeping documents such as the bill of lading, transportation dockets and the sales invoice.
Next, decide who will complete the customs export declaration. This could be your business itself or a customs intermediary, such as an agent or freight forwarder. All of the following
information will be required:
• Commodity code (HS code) for each product
• Departure point and destination
• Consignee and consignor
• Nature, amount and packaging of the goods Transport method
Any certificates and licences Customs procedure code Declaration Unique Consignment Reference (a 35-digit reference used so that the CHIEF system can track the goods on arrival at the port of departure and arrival into the port of destination)
• An exporter statement of origin to allow your importer to qualify for zero tariffs.
The last point means you need to get to grips with the ‘rules of origin’ for your goods, which is another layer of complexity.
Finally, you need to file the export declaration with the UK National Export System (NES). You need to register to use that system and to use HMRC’s online customs systems (CDS and CHIEF).
Please get in touch if you need help in understanding the new rules.