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Introduction

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A clearing agent is simply an agent who is responsible for the business’s customs clearance.

 

Each country has its own set of regulatory requirements for customs. However, many countries share one condition that the clearing agent or customs broker (as they are referred to in a few countries) must be accredited with the local customs authorities, border agencies, port, and other authorities involved in shipment goods.

 

They should possess a valid clearing licence when they clear the customer’s goods. A few nations have stringent licencing criteria that are evaluated regularly, and agents who do not adhere to them risk having their licences withdrawn.

 

Clearing agents write examinations in several countries. They may deal as a clearing agent in that country only after completing this exam.

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The overall functions of a clearing agent include the following:

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• CCA is a company accredited with the local customs authorities, border agencies, port etc

• arranges to pass the relevant documents at customs

• has in-depth knowledge of the HS Codes, the calculation of Duty and VAT

• organises payment on the duty and VAT applicable

• assists customers with duty drawbacks etc

• does not negotiate freight rates with carriers on their own or on behalf of the client

• does not issue own bills of lading in their capacity as a clearing agent

• maybe appointed by a freight forwarder or by the customer (exporter or importer)

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CCA vs. Freight Forwarder

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In contrast to a freight forwarder, a clearing agent is more country-specific, as they interact directly and extensively with local customs authorities and are familiar with local procedures. Freight forwarders have a greater worldwide reach than clearing agents or customs brokers, who are typically more localised.

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Introduction

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A customs guarantee is an agreement to pay for customs debt that has already occurred, referred to as actual debt, or that will occur as a result of certain customs special processes, referred to as potential debt.

 

When duty is not paid at the time of import or export, a customs guarantee is often required. Additionally, a guarantee may be required when the value of import tariffs is uncertain or contested. If you do not make timely payments of duties or charges, your guarantor becomes accountable for them.

You may need a customs guarantee to import or export if you use one of the following procedures:

• duty deferment

• customs special procedures

• transit

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Individual Guarantee

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You should use an individual guarantee if you:

• transport freight no more than three times a year using Common or Union Transit

• use authorization by declaration to place goods into customs special processes (inward processing, temporary admission, or end-use) no more than three times per year

• require payment of a sizable amount of customs debt that your comprehensive customs guarantee cannot cover

• need to offer a guarantee for you to be approved for a duty deferment account that allows you to defer payment of Customs Duty, Excise Duty, and import VAT (if not using Postponed VAT accounting)

• you have a General Guarantee Account (GGA)

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Customs Comprehensive Guarantee

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If you transport products more than three times a year via Common or Union Transit, you must obtain authorization to employ a customs comprehensive guarantee.

You will not be required to submit a customs comprehensive guarantee unless HMRC notifies you otherwise when you apply:

• for complete authorization to place goods into special customs procedures (inward processing, temporary admittance, or end usage)

• to manage a temporary storage facility or customs warehouse

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Introduction

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To move goods from Great Britain to Northern Ireland, you will need a Goods Movement Reference (GMR) from HM Government’s Goods Vehicle Movement Service (GVMS). GVMS allows carriers or hauliers to pre-lodge the declarations completed for goods moving from Great Britain.

 

The haulier/carrier is required to provide a single GMR linking the required declarations for each goods movement, for each vehicle, before they can board the ferry to Northern Ireland.

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What do I need to have to create a GMR?

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A TSS ENS email showing all of the consignments that a completed ENS Safety & Security declaration has authorised the goods to move.

A TSS SFD email for a customs declaration, which can be both/either of:

• An email with an EORI number representing some (usually non-controlled) consignments and/or An email with an MRN representing some (usually controlled) consignments

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Declaring goods orally or by conduct

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• You can declare certain goods orally or by conduct at the border. ‘By conduct’ means that when you arrive at a point of exit or entry for Great Britain, you can make a ‘declaration by conduct’ by:

• walking through a customs control point (this can be a green channel signed ‘nothing to declare’) with the goods, if you’re an individual on foot driving (or being driven) past a customs control point with the goods inside your vehicle, if you’re importing or exporting goods in a vehicle continuing your onward journey, if there are no customs control points

• If you’re moving an empty trailer or any other commercial goods that can be declared orally or by conduct from Great Britain to Northern Ireland, you’ll need to get a goods movement reference. You can do this by selecting the ‘oral or by conduct declarations’ option within the Goods Vehicle Movement Service.

• In some cases, you may need to complete a safety and security declaration, where you must indicate if your goods are moving under a contract of carriage.

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What happens next

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• You need to present the goods movement reference at the port you’re leaving from. Contact the carrier at the port to find out how to do this.

• The carrier will allow you to embark if the goods movement reference is valid.

• You must follow instructions on whether you need to get your goods checked by customs on arrival or if you’re able to continue your journey.

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Introduction

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If you are transporting goods into the United Kingdom, into Northern Ireland from the United Kingdom, or into Northern Ireland from a country outside the European Union, you must complete an entry summary declaration.

 

The declaration for your entry must be thorough and precise. You may update your declaration up to the point at which your goods reach the UK border.

 

To submit your declaration, you must be registered with the S&S GB service for the importation of goods into the United Kingdom (England, Scotland and Wales)

 

From 1 January 2021 to 30 June 2022, you are not required to file an entry summary declaration for items imported into the United Kingdom from the European Union.

 

If you are using the Goods Vehicle Movement Service, you must submit the entry summary declaration as soon as possible. This allows the Movement Reference Number from the entry summary declaration to be captured in the Goods Movement Reference, which will be authenticated during check-in by the carrier.

 

For short straits journeys, import declarations for safety and security must be made at least two hours prior to arrival for both containerized and non-containerized items.

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Documents Required for Submitting an ENS:

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• Description of goods or commodity code

• Both the consignor and the consignee

• The nature, quantity, and packaging of your items

• At the border, the mode of conveyance

• Particulars of the subsequent journey

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Steps After Submitting Your ENS

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Upon acceptance of your entry summary declaration, you will be assigned a Movement Reference Number. You should determine whether a port use an inventory-linked, If a port is not inventory-lined, a Goods Movement Reference must be created using the Goods Vehicle Movement Service.

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Introduction

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The Excise Movement and Control System (EMCS) is a computer system used throughout the United Kingdom and the European Union to track duty-free movements of excise items.

 

EMCS collects and processes information on the movements of duty suspended excise items online, verifies the data entered, and notifies users in real-time of the delivery and receipt of duty suspended excise goods.

 

It enables the secure exchange of online messages with precise consignment and movement information between commercial partners in the United Kingdom and the European Union.

 

EMCS enables a variety of various sorts of transfers to and from Great Britain and Northern Ireland. Depending on your region or the location of your warehouse, your excise identification will be prefixed with a GB or XI prefix.

 

If you have been approved by HMRC to receive or despatch excise items subject to duty suspension, you must use EMCS if the duty suspended goods are being transported between Northern Ireland and an EU member state or inside the UK.

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SEED Excise Identification Number

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To enrol in EMCS, you must utilise your System for the Exchange of Excise Data (SEED) Excise ID number. When enrolling in EMCS, it is critical to enter the authorised person’s Excise ID, not the address of the actual premises.

 

Registered consignors, registered consignees, and interim registered consignees are only applicable to enterprises in Northern Ireland, which should enter their Excise ID beginning with the letter XI.

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Configuration of your organization’s EMCS users

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An administrator is the first individual from an organisation to register with HMRC’s online services. As an administrator, you have complete control over your organization’s online service account. Additionally, you can add people as co-administrators or assistants (with restricted access rights).

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How to Use EMCS

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If you use EMCS to send duty suspended excise items, the consignor must complete and submit an electronic administrative document (eAD) through EMCS prior to the movement taking place.

 

After validating the information supplied on the eAD, EMCS provides a unique Administrative Reference Code (ARC) for that specific movement.

 

Movements from a firm in the United Kingdom will have a GB identification inside the ARC, whereas those from a business in Northern Ireland will have an XI identifier within the ARC. To EU member states, only movements with an XI identification are permitted.

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Introduction

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A Designated Export Place (DEP) is a location recognised by HMRC for the consolidation of export consignments and presentation to customs inland for clearance. This enables customs clearance of products prior to their removal to the port or airport for export. At the port or airport, normal procedures will continue to apply, including the presentation of goods and departure.

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Which goods are excluded from a DEP

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• exported from a customs warehouse

• already declared under the Entry into Declarant Record (EIDR)

• declarations made under Customs Supervised Export Approval

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What declarations you can make

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• full pre-shipment export declaration

• export declarations for low value goods

• export declarations for Non-statistical goods

• the 2-part simplified declaration procedure

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What customs controls happen at a DEP

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Customs controls may apply to your goods, which may include paperwork inspections and fiscal or anti-smuggling checks. HMRC will conduct these checks while the products are stored on-site at the designated location. However, in accordance with the approval’s full provisions, HMRC reserves the right to conduct border checks if necessary.

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Introduction

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The Trade Control and Expert System (TRACES) is an online system for certifying the health of animals and tracking consignments of animal products entering or leaving the United Kingdom.

TRACES is a web-based system administered by the European Commission’s Directorate-General for Health and Consumer Protection.

It intends to simplify the paperwork associated with dealing in animals and animal products by creating the relevant documents and distributing them to the right authorities both domestically and internationally, so saving traders time and effort.

The system enables merchants to obtain export health certificates and shipment tracking for their shipments. It assists authorities in adhering to health rules and meeting the needs of dealers.

If you trade animals or certain animal products overseas, the documentation you must submit is handled through TRACES.

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TRACES for processing EU paperwork

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If you intend to purchase certain animal products, live animals, or germplasm from within the EU or to trade with another EU country, you must obtain a health certificate signed by a government-approved official veterinarian or, in the case of certain animal goods, commercial documentation. Intra Trade Animal Health Certificates (ITAHCs) are granted by TRACES in collaboration with the Animal and Plant Health Agency (APHA) in Carlisle.

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TRACES for processing non-EU paperwork

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If you trade in animals or certain animal products from outside the EU, you must notify the Border Inspection Post (BIP) via the TRACES system by submitting documents. Certain non-EU nations, such as Switzerland, Chile, and New Zealand, have access to and submit health certifications for import into the EU electronically via TRACES.

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Introduction

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The customs procedure codes (CPCs) identify the customs and/or excise regimes which goods are being entered into and removed from (where this applies). The CPC is completed at export as well as import.

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CPC Format

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• The CPC is based on a 2 digit community code which identifies a customs procedure, eg removal from warehouse, entry to free zone, and export under Outward Processing Relief (OPR). The CPC is built up into a 7 digit code from this.

• The first 2 digits identify the community code for procedure applied for, ie regime to which goods are being entered. Special UK only codes of ‘00’ and ‘01’ are also used.

• The second 2 digits identify community code for previous procedure, ie regime from which goods are being withdrawn (where there is none this code will be ‘00’).

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Following are some of the example of customs procedures codes:

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• 05: Free circulation with simultaneous entry under an inward processing procedure other than those referred to under codes 02 and 51.

• 07: Free circulation with simultaneous entry of the goods under a warehouse procedure (including placing in other premises under fiscal control).

• 10: Permanent dispatch/export.

• 21: Temporary dispatch/export under the customs outward processing procedure other than that referred to under code 25.

• 46: Free circulation under inward processing procedure (drawback system) in a customs warehouse.