Brexit has brought many challenges for companies operating between European Union countries and the United Kingdom. Ziegler’s expert groups in the UK and in Europe have done their best to minimize Brexit related disruption to logistics networks. As international specialists, we can support you in this transition. Therefore, we provide you with a knowledge-based website that includes some information on the formalities to be done in order to limit the impact of Brexit on your business.
Please download the Brexit checklist, fill it, sign and send it to an e-mail appropriate to your country. This will ensure that you have all the formalities under control and will streamline the customs process.
The Netherlands brexit_NL@zieglergroup.com
Be aware: Check your pallets stock.
Now there is an increased demand for special wooden pallets. Transport to the UK is no longer be allowed on standard wooden pallets, but only on pallets containing wood that has been specially treated against pests.
AUTHORISATION FOR END-USE
For certain types of End-use, the law grants an exemption or a reduced rate of import duty. Under the End-use procedure, goods can be imported into the EU at a more favorable tariff, provided that they are subject to a specific use laid down by the Applied Customs Tariff, that they are subject to a certain treatment, and that they are put to a prescribed End-use defined in the Applied Customs Tariff. The goods shall be assigned to the prescribed End-use within a specified period.
CUSTOMS WAREHOUSING AUTHORISATION
Under the Customs Warehousing (CW) procedure, goods from outside the EU (non-Union goods) may be stored in a facility or other location (= customs warehouse) approved by and under the supervision of customs authorities. Payment of import duties, Value Added Tax (VAT) and other charges is delayed until the goods are removed from the customs warehouse. The charges are not applicable if the goods leave the customs warehouse and are destined for a market outside of the EU. As such, applying this procedure can have significant financial benefits for your company. Anyone can use a public customs warehouse to store their goods. However, a private customs warehouse can only be used by holders of a CW authorization.
AUTHORISATION FOR INWARD PROCESSING
Under the Inward Processing procedure (IP), non-Union goods (goods from outside of the EU) can be treated, processed, repaired or used within the customs territory of the EU while import duty, Value Added Tax (VAT) and/or commercial policy measures are suspended. This procedure may also be applied to bring goods into conformity with the relevant technical requirements in order to be released for free circulation, or to subject them to the usual forms of handling. After processing, the goods may then be re-exported or released for free circulation on the European market by paying import duty on transformed goods.
AUTHORISATION FOR OUTWARD PROCESSING
The Outward Processing procedure (OP) allows Union-goods (goods from the EU) to be temporarily exported so that they can be processed (including treatment or repairs) outside the customs territory of the EU. Afterwards, the processed products can be released for free circulation onto the European market without having to pay import duties for the previously exported Union goods. This is possible at the request of the authorization holder, or any other person established in the customs territory of the EU, provided that this person has obtained the consent of the authorization holder and the conditions of the authorization are met.