Cargo Flow Agency Accelerated Achieved

Ensure that the shipper is a registered EORI trader before attempting to export cargo.

Identify the Commodity Codes of all products to be shipped.

Ensure that the cargo is packed in accordance with the requirements of the
destination country. For example, the use of ISPM15 standard-compliant timber for pallets.

As a result of the UK-EU Trade agreement, it is not compulsory to use ISPM15 pallets in trade between the two territories. Nonetheless, if the cargo is transiting with a final destination in a third country, heat treated pallets may still be an obligation of the end destination.

Produce a customs invoice, this will include details of the shipper, purchaser, cargo type and quantity, commodity code, value, selling terms. The invoice must also feature any declarations, for example, confirmation of origin, which are a requirement of the destination country.

In advance of the loading, provide the invoice to the appointed NES connected clearing agent. They will prepare the export declaration, based on the data which has been supplied to them. Notify the appointed transporter of the agent’s contact information.

The clearing agent will provide a copy of the NES declaration. This is a vital document; it will act as your proof of export in your dealings with HMRC

Ensure that the importer is a registered EORI trader, without registration, importation cannot commence. Imports in the name of private individuals do not however require an EORI registration.

If the selling terms, agreed with the supplier, require it, appoint a clearing agent to handle either specific transport routes or for all routes. The appointment will be confirmed through a formal appointment document, authorising an agent to represent the importer. Charges and terms will also be a part of the agency agreement. 

If non-VAT registered, be prepared to pay the VAT immediately upon importation.

If VAT registered, the value of the transaction will usually be accounted for in your regular return to HMRC.

The clearing agent will receive the overseas export entry, usually electronically. This will be used, in association with the invoice, to prepare an import clearance entry.

If import duty is payable, the agent will notify the importer of the amount payable. This will be paid to HMRC by the importer, either as a single payment or through a Customs Deferment Account.

The clearing agent will supply you with a copy of the declaration, this is used for your verification of accuracy. It is, therefore, an important document.

Importers and exporters must remain aware that their appointed agent is acting on their behalves. Therefore, the accuracy of the data which the agent enters will depend on that which is provided to the agent. The legal responsibility for accurate submission will rest with the trader, not with the agent unless that agent is themselves responsible for wrongly entering otherwise accurate data.

Export clearances are handled by NES.

Foreign customs agencies use similar digital platforms, for the purposes of reporting, calculation and statistical analysis.

Traders are not bound to use an agent. There is nothing to prevent a company from investing in the systems and expertise needed, enabling them to make their own declaration.

The person responsible for the entry will collate the data supplied by either the export trader through their invoice or in the case of an import the overseas export declaration and the relevant supplier’s documentation, in conjunction with any additional data required from the importer. This information will then be translated into an electronic file, which is lodged with HMRC

Importations from non-EU sources are already subject to the payment of customs duties on importation. The rates of duty are defined within the UK Customs Tariff.

Variations in duty amounts are also described in the Tariff. As a result of the trade deal, most EU manufactured items are free from import duties. It should however be noted that, products of non-EU origin, even if sourced from an EU country, may still be liable to the duty charges relating to the country of manufacture or process. These may include anti-dumping duties, enhanced duty amounts, licencing, quotas, or other sanctions to retain the competitiveness of local markets.

These duty amounts will usually become payable at the time of declaration. This will require payment by bank transfer for each import transaction. A Duty Deferment

account will delay the duty payment, with the accumulated amounts of duty being paid on a monthly basis. A trader can apply for a Deferment Account, which will be subject to some fairly strict criteria.

VAT also becomes accountable on declaration. The amount payable will form a part of each trader’s periodic return. Non-VAT registered importers will have to pay the VAT amount immediately on import.

The declaration for import can be delayed. If the cargo is being moved to an AEO Approved warehouse, they can be stored for a defined period, until required. Prior to release from the warehouse, a declaration must be made, and payment made according to the usual HMRC requirements.