SUMMER 2021 BREXIT For many UK businesses, life outside the EU means grappling with a vast array of new trading rules but help is at hand With all the challenges that the pandemic has thrown up over the past 15 months, it has been difficult for many small firms to keep track of the changes that have been happening behind the COVID-19 headlines. This is perhaps particularly true for businesses that trade with the European Union (EU). The UK left the EU single market, customs union and VAT area on 31 December 2020, and new rules now apply in areas such as trade in goods and services, immigration and travel.* If you are a UK-based business that imports from, or exports to, the EU, customs declarations must now be made. You will have to pay customs duties and VAT on imports, and will need to look up the duties and customs procedures for exporting goods, country by country. You may be able to make a simplified declaration or why not check if you can benefit from Authorised Economic Operator status? Its important that your customs declaration is accurate, or this can cause delays when crossing borders What is a customs declaration? A customs declaration is a legal document that declares the value and contents of what youre importing or exporting. Its used by authorities in the origin country and the destination country to ensure trades are compliant, and that the correct taxes and duties are paid. Customs declarations are also necessary for security, because certain goods are subject to licences or permits. Its important that your customs declaration is accurate, or this can cause delays when crossing borders. The government has compiled guidance on how to make export declarations and import declarations, plus a list of training providers if you decide to deal with customs declarations yourself. Customs declarations can be complex, however, so you may choose to hire a person or business to handle them for you. Again, the government has compiled a list of customs agents and fast parcel operators if you decide to do this. Brexit Support Fund On 11 February, the government announced a 20m Brexit Support Fund for small and medium-sized businesses employing up to 500 people and with a yearly turnover of no more than 100m. The aim of the fund is to support businesses as they adjust to new customs, rules-of-origin and VAT rules when trading with the EU. Grants of up to 2,000 are available, but your business must have been established in the UK for at least 12 months before applying. Applications are being run through HM Revenue and Customs, and you will have to be quick the application window closes on 30 June 2021. I post orders to my customers in the EU do I need to fill out a form? International postal agreements require the sender to fill out a customs declaration and attach it to the parcel. To send goods or gifts through the post to the EU from England, Scotland or Wales, you need to fill out a customs form. For items with a value up to 270, use the CN22 form; for items of more than 270 in value, use CN23. Customs declarations are not required to send items from Northern Ireland to the EU. If youre importing goods through the post, those valued at more than 135 are subject to customs duty. The government has issued guidance on importing or exporting goods by post via Royal Mail or Parcelforce Worldwide. More information: The government has created a Brexit checker tool, plus step-by-step guides to importing and exporting. If youre just starting out in international trade, the Federation of Small Businesses (FSB) has a free, downloadable checklist that will help prepare your business to go global. There is also information and webinars on the FSBs Transition Hub. Credit: Karen Woolley, development manager, Federation of Small Businesses, Sarah Noonan, Trading Standards officer Image: iStock / VectorMine *Under the terms of the Northern Ireland Protocol, Northern Ireland continues to follow EU single market rules for goods and agriculture, and will continue to apply rules of the EUs Union Customs Code. This means some changes to trade between Great Britain and Northern Ireland. For more information, see the governments guidance and Trader Support Service. Manufacturers, get marks for safety Since the UK left the EU at the end of 2020, UK manufacturers have had to navigate their way through revised requirements for product safety and legal metrology to sell goods within the UK, as well as to Northern Ireland and the EU. The fundamental safety and legal requirements remain as they were, with the majority of changes relating, instead, to the new UKCA safety mark and its associated conformity assessment. In addition, many businesses that considered themselves to be an importer before Brexit will now be a manufacturer for the UK market. If you are a manufacturer or importer of goods that previously carried the CE mark, the key change to products sold in the UK is the introduction of the UKCA mark, and guidance on its use can be found here. The government has also created guidance on how the changes will affect certain sectors, and on placing goods on the EU market. If you require further information, contact your local Trading Standards team, which may be able to offer more business-specific advice or signpost you to relevant government guidance. For further information, please contact your local Trading Standards Service