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Customs Information Checklist
Economic Operators Registration and Identification (EORI)
- Ensure Registration: Confirm that both the buyer and seller have valid EORI numbers in their respective countries to facilitate UK/EU shipments.
- EORI Registration: Check if you are registered. If not, you can apply for an EORI here.
UK Tariff/Commodity Codes
- Classify Your Products: Determine the appropriate tariff codes for your products. For assistance, contact HMRC here.
Customs Procedure Codes (CPC)
- Advance Notification: Inform Trafertir Group of customs declarations in advance for temporary imports or exports, such as repairs or exhibitions, and provide the correct CPC if it deviates from standard procedures. A list of CPCs is available here.
Export / Import Licence or Control
- Identify Licensing Requirements: Determine if your products require licenses or controls, and coordinate with your buyer/seller to avoid costly mistakes and delays. This is especially important for products of animal origin (POAO) or high-risk food and feed not of animal origin (HRFNAO).
Rules of Origin
- Determine Product Origin: Assess the UK/EU/non-EU content of your products, including all components and raw materials, to see if they qualify as being of UK or EU origin here.
- Exporting to the UK: For consignments valued at €6,000 or less, any EU exporter can provide a statement on origin. For higher values, an EU exporter must have a Registered Exporter (REX) Number.
- Exporting to the EU: Include your EORI number in any statement to your EU customer, regardless of the consignment’s value.
- Statement Validity: The statement on origin must be on an invoice or other commercial document (excluding a bill of lading) and will be valid for 2 years for UK imports and 12 months for EU imports.
- Mandatory Statement: Ensure the following statement is correct and signed/dated:
- “The exporter of the products covered by this document (Exporter EORI No …) declares that, except where otherwise clearly indicated, these products are of (for example DE) preferential origin.
- (Place and date) …………………………………….
- (Name of the exporter)”…………………………………….
Customs Duty
- Factor in Origin: Consider the origin of goods when trading with EU businesses to determine if duty may be applicable, potentially incurring significant costs.
Incoterms
- Include Correct Incoterms: Ensure your export commercial invoice includes the correct internationally recognized Incoterms. Find Incoterms 2020 and guidance here.
Wood Packaging Material
- ISPM15 Compliance: Ensure wooden pallets used for shipping comply with ISPM15 standards.
Exporter Commercial Invoice and Packing List
- Ensure Document Accuracy: Make sure all documents contain accurate information to enable Trafertir Group to complete customs entries. Examples of invoices and packing lists can be found here.
Nominating a Customs Broker
- Nominate in Advance: To avoid delays, nominate a customs broker in advance.
- For UK imports via scheduled services, nominate Trafertir Group using the ‘Customs Clearance Agent to act as Direct Representative’ form here.
- For EU exports, provide the consignee’s customs broker details when booking with Trafertir Group to avoid clearance delays.
- Please send documentation to customs@trafertir.com
Duty Deferment Account
- Apply for a Duty Deferment Account: This facilitates the duty payment process when importing from the EU. Apply here.
Postponed VAT Accounting (PVA)
- Understand PVA: UK VAT-registered businesses can use PVA to account for import VAT on their VAT return instead of paying immediately upon customs clearance. No registration is required.
Factor Customs Delays into Your Supply Chain
- Assess Risk and Impact: Consider the risk of documentary or physical examination of your goods and how potential customs delays might impact time-sensitive sectors, including just-in-time practices and short shelf-life goods.