Latest policies on export customs clearance, customs declaration and cross-border e-commerce in the UK

Customs clearance at entry ports

As of January 1, 2021, a customs border will be established between the UK and the EU. Therefore, shipments need to undergo customs clearance at the corresponding entry ports (Port of entry), namely:

Ships destined for the UK should undergo customs clearance at the corresponding ports within the UK.

Ships destined for the EU should undergo customs clearance at the corresponding ports within the EU that are outside the UK. Therefore, if the importer needs to continue conducting business in the UK and other countries of the EU, they should prepare:

in the United Kingdom

Business Operator Registration and Identification Number (EORI)

Importer Registration Number (IOR)

VAT Registration Number in the United Kingdom

In EU countries

Business Operator Registration and Identification Number (EORI)

Importer Registration Number (IOR)

VAT Registration in the EU Customs Clearing CountryTariffs and value-added taxes

After Brexit, the UK will withdraw from the EU's customs system. As of January 1, 2021, the UK will implement a new customs system.

Therefore, if goods entering from the EU need to be delivered to the UK, or if goods entering the UK need to be delivered to the EU, they will need to go through customs clearance again in the final destination country and pay the corresponding customs duties and value-added taxes.

Britain

Starting from January 1, 2021:

- The minimum VAT exemption threshold for imported shipments has been abolished. That is, for shipments imported into the UK, regardless of the declared value, VAT must be paid.

- For imported items valued at up to £135, the sender is responsible for settling the VAT with HMRC (Her Majesty's Revenue and Customs). If the recipient has already registered for VAT in the UK and provided the seller with a valid VAT registration number, the recipient can handle the VAT payment through reverse imposition.

European Union

Starting from July 1, 2021:

- The VAT exemption policy for low-value imported goods with a value not exceeding 22 euros will be cancelled.

- For imported goods with a value not exceeding 150 euros, only VAT will be levied, and no customs duties will be required.

- For imported goods with a value exceeding 150 euros, both VAT and customs duties will still be levied.