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Finance Division

 

A merged image of the Union jack flag and European Union flag

 

Current position 

The Transition Period has now ended, and a Free Trade Agreement (FTA) , or 'The Deal' has been signed between the UK and EU. 

As a consequence importing and exporting good from and to the EU has become more complex.  It may take more time and cost more to complete the required declarations.  

The FTA applies only to goods and currently suppies of services between the UK and EU are now treated in much the same way for tax purposes as suppies with countries elsewhere in the world.

  • Supply chains
  • Imports of goods from the EU
  • Services from EU suppliers
  • Exports of goods to the EU
  • Services supplied to overseas customers
  • Movement of goods with Northern Ireland

For more information and analysis of how Brexit affects the University please see the main Brexit website.

 


Latest News

13 Dec 2021

Imports and exports changes coming in from 1 January 2022

HMRC have issued guidance about changes to imports andexports from 1 January 2022. Below we have highlighted those most relevant to University activities. 

  • UK commodity codes have been revieved and will change. Departments should check that the commodity codes that they use are still appropriate using the UK Tariff.
  • Full border controls to be introduced for goods moving between Great Britain and the EU (see below)
  • Exports - we must now have evidence for proof of origin (where required) at the time we export the goods and provide the supplier declaration
  • Importers of animals and animal by products must pre-notify their arrival 24 hours before a consignment is due using the IPAFFS system 

Introduction of full border controls

From 1 January 2022 ports and borders will be required to fully control goods moviong between Great Britain and the EU (this has been relaxed during 2021). This means that unless your goods have a valid declaration and have received customs clearance, they will not be able to be released for delivery. the University has already been operating a full customs declaration policy throughout 2021 and so, in theory, there will be little change felt by us although it would be prudent to anticipate delays/general disruption in the short-term as wider supply chains will have more friction to deal with.

Departments should continue to issue import clearance instructions to suppliers/freight agents where possible and respond to requests for clearance instructions ( e.g. from DHL, FEDEX etc) urgently.

 

Changes from 1 July 2022 for imports of animals and animal by products 

From 1 July 2022, additional documentation will be required (export health certificates) and relevant imports of animals and animal by-products must come through a border control point for additional checks. 

 

05 Jan 2021 Brexit Update

1 Dec 2020  Briefing Notes issued for:

More help and information             

University’s VAT registration

University’s EORI number:  

GB 823 8476 09

GB823847609000

University Tax Team

VATQueries@admin.cam.ac.uk 
01223 332230/330891

The Government’s Brexit imports and exports helpline

Tel: 0300 3229434
Monday to Friday, 8am to 6pm

There is also guidance available on the GOV.UK website https://www.gov.uk/topic/business-tax/import-export

 

Updated 02-Dec-20

 

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