DMS Posts

The post-transition border plan

The UK government’s Border Operating Model (BOM) is the plan detailing the processes and systems, across all government departments, that will be used at the borders of Great Britain from 1 January 2021.

What will this mean?

Customs declarations

Import VAT

  • VAT will be levied on consignments of EU goods exceeding £135 in value following the same rates and structures as are applied for the Rest of the World imports.
  • VAT-registered importers will be able to use postponed VAT accounting and different rules will apply to consignments valued less than £135.

UK Global Tariff

  • Importers will need to pay customs duties under the new UK Global Tariff, unless the import is covered by the preferential terms of a UK free trade agreement.
  • Duty will need to be paid on the basis of the origin, classification and customs value of the imported goods.

Exporting

Safety and Security declarations

  • Not required for EU-to-GB standard goods until July 2021
  • Products of animal origin will require pre-notification of relevant health documentation from April 2021. 

Temporary Storage and Pre-lodgement models at ports

  • Temporary Storage model:  imported goods can be stored at the frontier for up to 90 days before being declared to customs
  • Pre-lodgement model: a customs declaration will be submitted in advance of boarding on the EU side.

Goods Vehicle Movement Services

  • Will be used in Northern Ireland from 1 January and for imports to Great Britain from 1 January for transit movements and thereafter as checks are introduced.
  • Full use from July 2021.
  • Goods moving between GB, NI and onto the EU will be governed by the Northern Ireland Protocol.
DMS Posts

Brexit: how small businesses can prepare

The road to Brexit hasn’t been the smoothest journey for small businesses so far and as the new year approaches, there are a number of new rules for businesses on the horizon. Despite some remaining uncertainty surrounding the details of Brexit, we know that the UK’s transition period for leaving the EU will officially end on 31st December 2020 and will not be extended.

As a result, your business may need to make a few changes from 1st January 2021 onwards. Most of these changes will need to take place regardless of the agreement the UK reaches with the EU on its future relationship because the UK will definitely be leaving the single market and customs union.

If any of the following conditions apply to your business, you’ll need to make sure you comply with any relevant new rules from 1st January:

If you sell goods to the EU then you must prepare for new customs procedures.
If you travel to the EU for work purposes, you will need to check if you need a visa or work permit and then apply if necessary.
If you employ overseas nationals, you will need to prepare your business for the implementation of a new immigration system.


If you run a UK business that receives personal data from contacts in the EEA, you may need to take extra steps to ensure that the data can continue to flow legally at the end of the transition period.


If you provide services in the EU, you must ensure that your qualifications are recognised by EU regulations in order to be able to practise or service clients in the EU.


Every business will have different rules to comply with, so the government has created a handy tool to help you identify the actions that your business needs to take. As January is rapidly approaching, we’d strongly recommend that you find out what your responsibilities are as soon as possible.