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Post-Brexit: How to declare excise duties on alcoholic beverages?

On January 1, 2021, Brexit will be definitively enacted with the end of the transitional period. In view of this deadline, the UK administration started publishing the terms and conditions that will come into effect after the end of the Brexit transition period.

From 1 January 2021, shipments of excisable goods from the EU to the UK will be treated as imports  by the UK administration. Conversely, shipments of excisable goods from the UK to the EU will be treated as exports. Northern Ireland will be an exception with specific provisions yet to be clarified.

Imports of excisable goods in Great Britain after Brexit

From January 1, 2021, it will no longer be possible to use the accompanying documents provided by European regulations. The SAD (Simplified Accompanying Document) and eAD (Electronic Accompanying Document), as well as the EU Distance Selling provisions will no longer be applicable in Great Britain.

Upon entering the border point in Great Britain, a customs import declaration will be required.

To that extent, the operators will have the possibility to use the CFSP (= Customs Freight Simplified Procedures) provided that prior authorization is given by HMRC, the British Customs.

To use this simplified declaration, it will be necessary:

Exports of excisable goods from Great Britain to the European Union after Brexit

From January 1, 2021, it will no longer be possible to ship goods via the EMCS system, nor to issue a SAD within the  framework of European regulations to cover shipment to the European Union.

An electronic export declaration in the National Export System (NES) will be required to export alcoholic beverages to the EU. In this perspective, it will be necessary to obtain a CHIEF badge (Customs Handling of Import and Export Freight) to make these declarations via an online request to HMRC. The CHIEF system is an interface between trade operators and HMRC containing a detailed database gathering past transactions and operations to come in Great Britain.

For all goods shipped before January 1, 2021, the provisions of the transitional period must be applied, even if the goods concerned are delivered as from January 1, 2021. It is then necessary to ensure that a eAD or a SAD will be issued to cover the physical flow.

Eurotax, expert in Customs and Excises duties, gives you the latest news on Brexit and will help you in your import / export procedures for the Post-Brexit period.

Please feel free to contact us for  further information.

You can also check out our other articles about Brexit.

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