To complete tariff declarations and calculations, you must be able to identify the commodity codes and calculate tariffs based on the UK Global Tariff. 

The government wrote today to companies registered in the UK as VAT payer warning them that:

•   The import and export process and declaration for the carriage of goods between the UK and the EU

• You have the option of postponing import declarations for up to 6 months or you will have to start submitting full import declarations from January 1, 2021 

• Consider designating a customs broker to complete these declarations due to the complexity and need to be certified by UK Customs IT (CDS and CHIEFS)

• You can apply for a Deferred Customs Tax and VAT account; or use a customs broker

• You will need to provide the customs broker with the following information:

  • how often you import and / or export 

  • the type of goods you are importing, including sufficient information to select the correct commodity code 

  • quantity of goods 

  • customs value – the price on the invoice for the goods plus any additional customs fees that should be taken into account when calculating the duty due 

  • where are the goods going