BREXIT

David WoodCésar BaronaJavier MarquinaJuan Manuel Catafau

BREXIT TELEWORKING

UK-Belgium

12. Excise Taxes & VAT

11. PLDA analysis

10. Import declaration and special taxes

09. PDLA and departure confirmation

INDEX

03. Selected route

02. Previous procedures

04. Procedures in the UK

06. Arrival customs

07. Cargo Manifest

08. ESD

05. More forwarding procedures

01. Previous information

The operation consists of a simulation of the importation of Scotch whisky from the United Kingdom to Belgium. We will include all the formalities involved in the whole operation. We will be on the side of the importing company.

Daniel

01. Previous information (the exporter)

Daniel runs a distillery that sells Scotch whisky to buyers in Belgium. He currently moves his goods to Belgium by unaccompanied ferry from Scotland to Belgium via London. His business is medium sized and he has no in-house capacity to manage customs processes.

Isabella

01. Previous information (the importer)

Isabella runs a spirits business in Belgium that buys Scotch whisky from Daniel's distillery. Her business is identified and has the in-house capability to manage customs processes.

Frank

01. Previous information (F/F)

Frank has a logistics company and is in charge of moving the merchandise and making the export arrangements.

• A 2-digit ISO code (in the United Kingdom UK and in Belgium BE)
• Followed by the tax identification number (NIF) assigned by the Tax Agency

EORI CODE

To identify, in an easy and fast way, the economic operator before the customs authorities.

INCOTERM

Since we are going to establish a commercial relationship with Daniel, in the contract we will agree on the INCOTERM we are going to use, and in this case it is EXW.

02. Previous procedures

Info

Isabella checks if the product she buys complies with the corresponding certificates of origin to verify that it is duty free.

Traces

It's a tool of the European Commission to record the movements of animals, animal and non-animal products, feed and plants transiting through EU countries or imported from outside the EU, in order to ensure food and consumer safety.You can get more information about how to get this register on the UE web.

Proof of Preferential Origin

EU and United Kingdom (UK) agreed on a Trade and Cooperation Agreement (TCA) and Free Trade Agreement (ALC)For this reason, no duties will be paid for the import of our product to Belgium.

02. Previous procedures

Pro-Forma Invoice

This invoice will be issued by Daniel so that Isabella already has an invoice prior to the original invoice. This will serve to confirm that a sales contract will be made, which will accompany it.As soon as Isabella gives the go-ahead and sees that both the certificates and the invoice are in order, Daniel will start his paperwork.

02. Previous procedures

03. Selected route (aproximately)

2. Frank

Frank will issue all the necessary documents to transport the goods during the entire journey. These documents include the following:

• CMR
• Multimodal FBL
• Delivery note

1. Daniel

He hires Frank to deliver his goods to Belgium. Frank will take care of all transport formalities. However, Daniel will have to issue:

• Packing List.

• International Commercial Invoice.
• SAD
• Origin Certificate (Only if requested by the importer)

04. Procedures in the UK

EXIT SUMMARY DECLARATION (EXS)

Security risk evaluation of goods leaving the countryTo be done before leavingIt's based on information prior to departure.

• Transaction Codes IEXS & EXS
• A CHIEF badge
• An EORI code
• The Customs Procedure Code (CPC) 10 00 046
• The data required for a pre-departure declaration

What you'll need:

05. More forwarding procedures

TO MAKE THE TRANSPORT RESERVATION

• PORT COMMUNITY SYSTEM (PCS)

To accelerate and automatize information exchange processes in the portTwo systems: CNS & Destin8

05. More procedures (II)

• Do an Exit Summary Declaration
• Obtain a local reference number
• Carry the appropriate documents for the goods being transported (SAD, Packing List,etc.).

Before crossing the border, you have to:

CHECK AN HGV

Service to check if you have the necessary documentation to cross the border between Great Britain and the EU on a HGV

05. More procedures (III)

CHIEF issues the P2P after the risk analysis and the goods arrive at the port for export.

06. Arrival at customs

For the eAD:

A European register of traders (SEED) is used to check the excise duties of the sender and the consignee.The eAD is transmitted electronically by the British State to the Belgian State, and then to Frank.

To send the container:

• Forwarder Bill of Lading
• SAD
• TRACES
• Obtain an eAD validated in Belgium

Presentation through electronic data interchange (EDI): The cargo manifest may be presented through electronic data interchange, with prior authorization from the Customs and Special Taxes Department of the State Tax Administration Agency. The steps are the followings:Application and authorization: Interested operators must submit a request, addressed to the Director of the Department of Customs and Special TaxesSignature: The holder of the authorization will be responsible for any use or abuse that may be made of said authorization, as well as the accuracy of all the data transmitted by EDI.

The cargo manifest is the declaration that allows controlling the effective exit of the merchandise, when it is carried out by sea, facilitating Customs compliance with customs surveillance obligations. Operators are obliged to present this declaration to the Port Authority and to Customs.First: By electronic transmission Second: Only the declaration on paper is allowed.

07. Cargo Manifest

PLDA-Web: web application that the administration makes available for FREE for the presentation of customs and excise declarations. PLDA-EDI - An application that allows you to submit customs and excise declarations electronically with an EDI message (EDIFACT or XML) that is sent by your computer system to the customs and excise computer system.

Paperless Customs and Excise offers two options for filing returns:

The Entry Summary Declaration (ENS), Entry Summary Declaration, is the declaration that is presented at the first customs office of entry of the goods into the Community customs territory.We will send the ESD through PLDAPLDA: Is the new aplication to file and process returns electronically

08. Entry summary declaration

The port sends the ship's arrival notification to the PLDA, which "opens" the declaration.

Confirmation of departure is sent to the Port of Zeebrugge (PoZ).

09. PLDA analysis and departure confirmation

After the login, the PDLA will take an automated analysis of ENS data security and protection risks.

The logistics company delivers an import declaration in the PLDA.

In EMCS, a movement of excisable goods is documented at each stage through an electronic administrative document (eAD).

Under EU law, excise duties are paid on alcohol. While in transit to their final destination, these goods are under duty suspension, no excise tax has yet been paid on them. EMCS provides member states with an electronic system to control the movement of these goods in real time.

10. IMPORT DECLARATION AND SPECIAL TAXES

The carrier may take the goods from the port to Brussels.

GREEN CUSTOMS CIRCUIT

• Commercial invoice
• Customs value declaration DV-1 (+20.000€)
• Transport documents
• Freight insurance
• Packing list
• Import declaration (SAD)

11. PLDA automated risk analysis

VAT

EXCISE TAXES

Once we pass the green channel, we will proceed, if necessary, to the payment of VAT and excise taxes. Once these are paid, we will be free to market the product in the name of Isabella's company with total freedom.

12. Excise taxes & VAT

Thank you for your attention!!

Any questions?