To move any shipments between the UK & The EU after the 31st December 2020, we will require a completed Direct Representation Form. This allows us to complete customs declarations on your behalf.
CLICK HERE TO DOWNLOAD THE DIRECT REP FORM
Please send your completed form to email@example.com.
In the case of direct representation, declarations are made by the customs representative in the name and on behalf of the represented party. In most cases, this will be the importer. In this case, the customs representative is not the declarant. From a legal point of view, the client is the declaring party, and he is responsible for meeting its legal customs obligations. The customs representative’s role, in this case, is providing professional services related to the execution of customs procedures. The client remains solely liable for its acts and accuracy of any information provided on the customs declarations, keeping records and payment of any Customs Duty or VAT.
Importers can benefit from a duty deferment account (DDA). A DDA allows for customs duty, excise duty, and import VAT to be paid through Direct Debit once a month rather than making payment for each individual consignments. To set up and use their own DDA, the company must apply for a deferment account number (DAN), which then needs to be approved/authorised by HMRC. The process is detailed in full on the UK Government website: here.*
*Source: Gov.uk: HM Revenue & Customs
Postponed VAT Accounting:
From January 2021, if you choose not to defer your customs declarations, and are a UK VAT registered company you can make use of postponed VAT accounting which accounts for import VAT.
However, if your company is delaying your supplementary customs declaration or using SCDs, then you must account for your import VAT on the VAT return.
Additionally, if your company is not UK VAT registered, or if you are UK VAT registered, but not using the aforementioned postponed VAT accounting, you must pay import VAT through the customs procedure.
Our dedicated teams across the UK are focused on preparing for Brexit together with our customers.
If you would like to know more about Brexit and what Rhenus is doing to prepare our customers for it please get in touch: