The UK government recently announced its plans relating to the introduction of Entry Summary Declarations in the event that the UK leaves the EU on 29th March 2019, without a deal in place.
Entry Summary Declarations (ENSs) are electronic forms detailing information on goods being imported into the EU. Before the goods arrive, the forms must be submitted to the customs office by the carrier meaning the person that imports the goods or that has responsibility for the carriage of the goods.
Whilst a part of the EU there is no requirement for the UK to impose ENSs for goods brought in from the rest of the EU and vice-versa. Post-Brexit, HMRC has confirmed that it will maintain the current practice of applying ENSs to trade from outside the bloc.
On the other hand, ENSs for EU imports will not be required for an initial period of six months. This measure buys time for businesses to prepare for changes to trade agreements between the EU and UK. Such an approach builds on HMRC’s plans to allow use of the Transitional Simplified Procedures (TSP) for at least 15 months for customs declarations.
Once the transitional period comes to an end, carriers will be legally required to make sure ENSs are filed with HMRC prior to the goods arriving in the UK.