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Taking goods to and from Sporting events in EU, Switzerland and Morocco

25/03/2019 14:34:11
Good Afternoon
We transport goods of clients by ferry, tunnel and road to sporting events in the EU, Switzerland and Morocco and bring them back. Time is critical.
1. What is the quickest method for our clients to use and why having regard to paragraph 5 below?
1.1 Carnets?
1.2 Temporary Admission ("TA")? They would obtain authorisation to use TA and use a customs broker.
1.3 The Common Transport Convention can be used with carnets but can it be used with TA?
1.4 Transitional Simplified Procedures ("TSP") for importing back to the UK?
1.5 A combination of the above?
2. We understand that carnets are the customs declaration so computerised declarations cannot be made. Please confirm.
3. Can our clients use prior computerised declarations for TA so as to speed the process out of the UK, into France and through EU countries to an event and back?
4. Can the smart border process in France be used for TA and CTC?
5. If the client uses a carnet where do we get the goods inspected, checked and the carnet stamped on taking goods out or the UK to a sporting event in the EU, Switzerland or Morocco and bringing the goods back to the UK. As an example where would our driver need to do this if exiting UK, entering France, exit France to Belgium, entering Belgium, exiting Belgium to Germany, exiting Germany to Austria and all the way back?
Kind Regards
SES


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Re:Taking goods to and from Sporting events in EU, Switzerland and Morocco

15/05/2019 09:20:11
Thanks for your question.

1. What is the quickest method for our clients to use and why having regard to paragraph 5 below?

It will be for businesses to consider the approach that best suits their needs based on their own circumstances. Customs procedures for Switzerland and Morocco will broadly remain unchanged after the UK leaves the EU.

1.1 Carnets?

At present you need permission to temporarily move goods from the UK to outside the EU but you do not need permission to temporarily move goods to another EU country unless they’re controlled goods. ATA Carnets are an alternative means to formal declarations and provide those using them with a single, paper based, method of moving those goods around those countries that are signatories of the relevant conventions. The carnet must be presented to the customs each time the goods are imported, exported or pass through a customs territory. It is the responsibility of the carnet holder that the carnet is presented to customs for endorsement each time the goods enter or leave a customs territory. For customs purpose the EU is treated as a single territory so a carnet does not need to be presented to each EU country visited, only at the place of first entry and exit from the EU.

With your specific question (point 5) you will need to present the carnet and the goods to the customs official when leaving/exporting from the UK and on the return/import. The carnet only will need to be presented to the first EU country you arrive and enter and the last one you leave to return to the UK.

More information on Carnets can be found here:

Notice 104: ATA and CPD carnets

1.2 Temporary Admission (TA)? They would obtain authorisation to use TA and use a customs broker.

Shipping agents or freight forwarders or customs broker can enter goods into TA on a customer’s / client’s behalf, but you must give them clear written instructions on how to proceed. They can use either direct representation or indirect representation. More info on TA can be found here:

Temporary admission

1.3 The Common Transport Convention can be used with carnets but can it be used with TA?

When Common Transport Convention (CTC) movement is discharged you may place the goods under TA or another customs procedures.

1.4 Transitional Simplified Procedures (TSP) for importing back to the UK?

HMRC will be introducing Transitional Simplified Procedures (TSP) as an easement in the event of a ‘no deal’ to make importing easier for businesses who import goods from the EU. We’re considering our easements in light of the Article 50 extension. Businesses will be able to transport goods into the UK without having to make a full declaration in advance and also be able to postpone paying any VAT and customs duties that are due.

Information about TSP and registration can be found here:

Register for simplified import procedures if the UK leaves the EU without a deal

1.5 A combination of the above?

You can use Transitional Simplified Procedures (TSP) if you’re importing goods from the EU or for goods that have cleared EU customs formalities, under the Common Transit Convention.

When you import goods to the UK under the CTC, you must discharge them from transit at an office of destination or to an authorised consignee using the existing process.

You can use simplified declarations to declare EU goods to free circulation at the time of discharging the transit movement. Or, if you declare your goods to temporary storage after they’re discharged from transit, you can use simplified declarations to release your goods from temporary storage.

The process for this will depend on whether the goods are subject to the controlled or standard goods procedure.

2. We understand that carnets are the customs declaration so computerised declarations cannot be made. Please confirm.

Each carnet consists of a cover, vouchers and grouped counterfoils for endorsement by customs duty during each movement of goods. Computerised / electronic declaration cannot be made.

3. Can our clients use prior computerised declarations for TA so as to speed the process out of the UK, into France and through EU countries to an event and back?

We are not clear what prior computerised declarations for TA you are referring to in this context. However, if you are you transporting sports goods from the UK to the EU (export) an export declaration is a requirement which can be computerised. This can be provided as an evidence to gain duty relief on re-import. The customs formalities for TA movements into and out of France or other EU countries are a matter for the EU to decide, and more information on Commission Customs Guidance can be found here:

guidance-customs-procedures.pdf

4. Can the smart border process in France be used for TA and CTC?

We can’t comment on what another country may require for its Customs procedures, but the French Customs authority has published some guidance on their smart border process which you can find here:

The smart border

5. If the client uses a carnet where do we get the goods inspected, checked and the carnet stamped on taking goods out or the UK to a sporting event in the EU, Switzerland or Morocco and bringing the goods back to the UK. As an example where would our driver need to do this if exiting UK, entering France, exit France to Belgium, entering Belgium, exiting Belgium to Germany, exiting Germany to Austria and all the way back?

You will need to present the carnet and the goods to the customs official when leaving/exporting from the UK and on the return/import. The carnet only will need to be presented to the first EU country you arrive and enter and the last one you leave to return to the UK.

I hope you find the above responses helpful.

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