Guia para la importacion

guide to importing whisky

From Scotland to Belgium

start

Brexit

Index

Requirements

Duties and taxes

Responsibilities of the parties

Formalities and documents

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Brexit

responsabilities

Requirements

Formalities

Duties and taxes

Gran Bretaña

Reelection 2015

Exit

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.

importer's responsibilities

Responsabilities

• 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.

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responsabilities

Requirements

Formalities

Duties and taxes

These details include the exact contact person, email address, telephone number and company name. This information is vital to facilitate the process. It is best to provide this information as immediately and accurately as possible.

It is up to the importer to ensure that the supplier complies with what has been agreed and that everything is correctly reflected in the contract that has been closed.

If the goods arrive at their destination and it is no longer possible to provide the required documentation, after a certain period of time the customs office will demand the resolution of the conflict in two ways: either the goods are re-exported to the country of origin or they are destroyed. These costs, together with the extra costs accumulated during the delay, will be paid by the importer.

exporter's responsibilities

Responsabilities

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

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

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responsabilities

Requirements

Formalities

Duties and taxes

The freight forwarder can remind the supplier that the date is near and call to put pressure on him. But if the supplier does not respect the loading date, two weeks may pass between the delay and waiting for the next shipment to leave the vessel. In that time, the importer risks consequences such as stock breakages, breaks in the production chain, or the failure to comply with a contract with a third party.

If the supplier is not responsible for this, there are consequences :

1. Costs for occupancy and delays
2. Re-shipment or destruction of the goods.

freight forwarder'S responsibilities

Responsabilities

• 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.

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responsabilities

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Formalities

Duties and taxes

Sometimes shipping lines have almost full ships and prioritise cargo, leaving out some customers they do not consider strategic or with whom they do not have such a direct relationship. The freight forwarder must press for this space for the importer, but its influence is limited. The final decision is made by the shipowner at origin.

If the supplier is not responsible for this, there are consequences :

1. Costs for occupancy and delays
2. Re-shipment or destruction of the goods.

Standard International Operating Licence EU Community Licence

Let's negotiate

How do we prepare?

For to trade :

EORI UK

EORI UE

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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

1

2

3

U116 if it is a single consignment of one or more products

U118 for multiple shipments of identical products for a maximum period of 12 months

Importer indicating that the product originates from the exporting party on the basis of information demonstrating the originating status of the product. The code U117 shall be entered in box 44.

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responsabilities

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Duties and taxes

Freight forwarder

3

Requirements

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

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responsabilities

Requirements

Formalities

2

1

Duties and taxes

Import restrictions

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.

Presentation to customs

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

EORI number

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

Requirements

4

5

6

CMR transport document

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

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.

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Formalities

Duties and taxes

• Scottish distillery
• Warehouse in London
• Warehouse - Port

Entry into UK EMCS. Produces an administrative document (eAD)

Export Customs / Exit Summary Declaration (ENS) for trailer leaving for Belgium Booking for ferry transport through the Port Community System (PCS) in Tilbury

Complete the "Check an HGV" (C-HGV) service by entering the consignment details

Formalities

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responsabilities

Duties and taxes

Register for an EORI number

Get the product code

Determining the value of the assets

Check if your products are prohibited or restricted

Declaring your import to customs

Establish the origin of the goods

Pay duties on the goods

Requirements

Formalities

Documents

T1 document

code ARC

HS Code Classification

EORI Number

Movement or Master Reference Number (MRN)

Transitional Simplified Procedures (TSP)

Commercial invoice

Packing List

Bill of Lading

Certificate of origin

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responsabilities

Requirements

Formalities

Duties and taxes

Duties and taxes

Custom duty

Ad Valorem

Selective consumption tax

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responsabilities

Requirements

Formalities

DUTIES AND TAXES

Thanks for your attention