Guia para la importacion

guide to importing whisky

From Scotland to Belgium

start

Index

Brexit

Responsibilities of the parties

Requirements

Formalities and documents

Duties and taxes

Brexit

responsabilities

Requirements

Formalities

Duties and taxes

Brexit

Gran Bretaña

Exit

Reelection 2015

David Cameron

Brexit

CONSEQUENCESThis means that it will no longer enjoy the benefits enjoyed by all member states:

Customs formalities and trade-related measures for the import of goods from third countries will be reintroduced.

This will ultimately lead to higher costs and a delay in the time taken to receive goods.

Brexit

responsabilities

Requirements

Formalities

Duties and taxes

Responsabilities

importer's responsibilities

• Pass the necessary information to the agent to coordinate the collection at origin with the supplier.

• Be very clear about the terms of carriage under which you have concluded the international sales contract.

• Manage with the supplier the specific documentation that the goods may require and the relevant registration for their correct nationalisation at destiny.

responsabilities

Requirements

Formalities

Duties and taxes

Brexit

Responsabilities

exporter's responsibilities

• Have the goods ready for collection on the agreed date.

• Providing the necessary documentation, in case a product requires a specific origin authorisation.

Brexit

responsabilities

Requirements

Formalities

Duties and taxes

Responsabilities

freight forwarder'S responsibilities

• Pressure the shipping line to provide the necessary space on the ship.

• Providing the necessary documentation, in case a product requires a specific origin authorisation.

How do we prepare?

Let's negotiate

For to trade :

EORI UE

EORI UK

Brexit

responsabilities

Requirements

Formalities

Duties and taxes

Rules of origin must be in order

Preferential origin of the goods - by filling in box 36 of the SAD with the code 300, and the guarantee of this origin through:

• Declaration of origin issued by the exporter proving that the product is originating.
• Information on the origin of the materials used in the production of the product.
• Box 44 of the SAD shall be identified with one of the following codes

Brexit

responsabilities

Requirements

Formalities

Duties and taxes

Freight forwarder

Brexit

Formalities

Duties and taxes

Requirements

responsabilities

Requirements

When importing/exporting, there are a number of requirements governing trade activities.

Presentation to customs

Import restrictions

EORI number

In terms of customs requirements, a summary declaration has to be submitted, which notifies the customs authorities of the entry of goods into the EU territory.

The identification number of an operator in the EU customs territory in order to register its activity.

Single Administrative Document (SAD) and the EUR-1 , which certifies the origin of the goods.

Brexit

Requirements

Formalities

Duties and taxes

responsabilities

Requirements

CMR transport document

The EUR-1 document to justify the origin of the goods. The T-1 document is another required document in which the carrier guarantees the payment of import duties and VAT to customs.

There are administrative requirements (commercial invoice, licences, permits, etc.) and fiscal requirements.

To justify that the goods have been received by the transport company.

• Scottish distillery
• Warehouse in London
• Warehouse - Port

Brexit

Duties and taxes

Requirements

responsabilities

Formalities

Formalities

Register for an EORI number

Determining the value of the assets

Check if your products are prohibited or restricted

Get the product code

Establish the origin of the goods

Declaring your import to customs

Pay duties on the goods

Brexit

Duties and taxes

Requirements

responsabilities

Formalities

Documents

HS Code Classification

T1 document

EORI Number

Movement or Master Reference Number (MRN)

code ARC

Commercial invoice

Certificate of origin

Transitional Simplified Procedures (TSP)

Bill of Lading

Packing List

DUTIES AND TAXES

Brexit

Formalities

Requirements

responsabilities

Duties and taxes

Selective consumption tax

Custom duty

Ad Valorem

Thanks for your attention