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.
For more information and analysis of how Brexit affects the University please see the main Brexit website. [1]
The University is following events in Ukraine please see UFS Bulletin No.903 [2] regarding the financial sanctions imposed by the UK Government.
HMRC have issued guidance about changes to imports andexports from 1 January 2022. Below we have highlighted those most relevant to University activities.
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.
From 1 July 2022, additional documentation will be required (export health certificates) and relevant imports of animals and animal by-products [5] must come through a border control point for additional checks.
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 |
The Government’s Brexit imports and exports helpline |
Tel: 0300 3229434 |
There is also guidance available on the GOV.UK website | https://www.gov.uk/topic/business-tax/import-export [11] |
Updated 02-Dec-20
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Links
[1] https://www.eu.admin.cam.ac.uk/
[2] https://ufs.admin.cam.ac.uk/bulletin/ufs-weekly-bulletin#CA
[3] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/importing-goods-basics/commodity-codes
[4] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit/Supplier-statement-of-orgin
[5] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-guidelines/controlled-goods
[6] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-guidelines/purchasing-guidelines-from-Jan-2021
[7] https://www.finance.admin.cam.ac.uk/files/purchasing_goods_and_services_from_overseas_from_1_january_2021_vs1.0.pdf
[8] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-guidelines/purchasing-guidelines-from-Jan-2021/goods-stuck-border
[9] https://www.finance.admin.cam.ac.uk/files/goods_stuck_at_the_border.pdf
[10] https://www.finance.admin.cam.ac.uk/files/ar_guidelines_for_goods_and_services_to_overseas_customers_from_1_january_2021_vs1.0.pdf
[11] https://www.gov.uk/topic/business-tax/import-export