Currently we import goods from Morocco that are cleared through customs in either Spain or France before travelling on to the UK via the Channel Tunnel. The goods are not VAT rated and duties are not due to come into effect should there be no deal. How will that process change in the event of a no deal. If they are simply travelling across the EU will they in effect be treated as though they had simply arrived direct? Also, what documentation will be necessary to traverse the EU?
The UK is currently a member of the Common Transit Convention (‘CTC’) as part of our membership of the EU. It has now been agreed that when the UK leaves the EU we will continue to be a member of the CTC, which will help traders move their goods across the border more simply.
CTC is a streamlined customs facilitation that allows for the free movement of goods across international borders without the payment of duties until arrival at their final destination. It provides cash flow benefits to business and aids trade flow at points of entry. It also reduces administrative burdens by removing the need for additional import/export declarations when transiting across multiple customs territories.
In the event of the UK leaving the EU without a deal CTC Requirements for businesses will be similar to now, but they will need to scan a Transit Accompanying Document at the point of entry into the UK (or into the EU when exporting).
HMRC advise businesses to consult Member States' customs authorities when looking for guidance on meeting EU27 customs requirements.
Please note, this information is correct at the time of writing, however the position may change before the UK leaves the EU.
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