Revised Border Operating Model released

By Paul Kelly in News Posted: 2nd, November, 2020

The Government has released a comprehensive update to their Border Operating Model, detailing import and export border processes from 11:01 GMT 31st December 2020. 

The Border Operating Model sets out the changes and new obligations that UK importers and exporters must comply with, when trading with the EU, regardless of whether a trade deal is agreed.

All businesses moving goods between the EU, Great Britain and Northern Ireland need to understand the impact to their flows under the Border Operating Model and how they should prepare for Brexit.

From January importers and exporters will need an Economic Operator Registration and Identification (EORI) number, the Commodity Code of their goods, and the customs value of goods.

Trucks taking exports from the UK to the EU via the Channel crossings will need a Kent Access Permit to use roads such as the M20.

Richard Burnett, chief executive of the Road Haulage Association, said: “The message is clear – if the paperwork’s not right, the goods won’t cross.”

Postponed VAT accounting will apply to all imports and there is easier access to customs regimes such as Inward Processing Relief and Customs Warehousing, used for processing goods in the UK and the longer term storage of goods for call off/consignment stock.

The first version of the the Border Operating Model, released in July introduced the staged importing process, the ‘light touch’ regime, that would apply over three stages on 1st January, 1st April and 1st July 2020 and this new version provides further detail and clarification.

It is now clear that for most importers a standard customs declaration will be the simplest method for clearing goods and discharging any HMRC liabilities

For imports moving into IPR/Customs Warehousing, or another regime – and for those without documentation – a simplified frontier declaration using our CFSP authorisation will be the route

Further detail on the delayed (light touch) customs declarations, under Entry in Declarants Records (EIDR), show that it is available to all EORI registered importers, but its primary benefits will appeal most to volume importers of dutiable products, as VAT must still be accounted for on periodic returns.

UK-based business sending goods from the UK will have to complete a UK customs export declaration and Safety and Security (S&S) declaration after the end of the transition period. For short sea journeys, S&S export declarations will have to be submitted at least 2 hours pre-departure.

The UK has successfully negotiated membership of the Common Transit Convention (CTC). Traders moving goods under Transit Accompanying Documents (TADs)
will only have to make customs declarations and pay import duties when the goods arrive at their final destination and the TAD is discharged.

Further explanation on moving goods using the Common Transit Convention (Transit) and using the new Goods Vehicle Movement Service are detailed in the BOM.

The Border Operating Model document is a live document and may be subject to further updates at any time. In addition, it is likely that there will be further policy and regulatory updates which impact the Border Operating Model.

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