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Brexit - Impact on VAT & Customs Duties
1.
BREXIT – IMPACT
ON VAT & CUSTOMS DUTIES SHAUN KING KINGS VAT LTD shaun@kingsvat.co.uk Tel:0044 (0)7834 273791
2.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 2 BREXIT - BACKGROUND •June 23rd 2016 UK voted to leave •51.9% leave against 48.1% stay •UK leaves March 29th 2019 (297 days from today) •Transition period of 21 months (December 31st 2020)
3.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 3 BREXIT – TRANSITION PERIOD • UK leaves but it doesn’t really leave?? • Allows for both sides to prepare for the exit • Not sure what they have been doing since June 23rd 2016 • Free movement in transition period • UK can strike own trade deals but not implement them • EU VAT & Customs Duty rules remain in force
4.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 4 BREXIT – THE OPTIONS Customs Controls Required • In Single Market but outside EU • Similar to Norway and Sweden • Agricultural products • 3rd party country goods (quotas, tariffs) • Rules of origin • Restricted goods (UK can expand) • Excise goods (no EU excise movements) • VAT at import (postponed accounting) • Another import into EU??
5.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 5 Customs Controls Required • IN A CUSTOMS UNION WITH THE EU • Turkey & Bulgaria • Agricultural Products • Doesn’t cover all goods • Still be imported into UK • Import into EU • Two lots of import VAT?? • Postponed accounting
6.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 6 Customs Controls Required • IN A FREE TRADE AGREEMENT WITH THE EU • Goods not covered by F.T.A • All 3rd country goods • Agricultural goods • Rules of origin • Two lots of import VAT?? • Postponed accounting
7.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 7 BREXIT – STUMBLING BLOCKS • The Irish Border • UK has to get legislation through Parliament • Guerrilla tactics being employed to delay Brexit • I.T costs will be very high • Will all Member States agree to the deal?
8.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 8 Customs Controls Required • NO DEAL • Potential for Customs Controls on all goods • Quotas & Tariffs • VAT on Imports into the UK and EU • Northern Ireland Border • Armageddon
9.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 9 Brexit – Importer / Exporter needs… • Advance notice of the changes • Knowledge of the application by UK and EU • Proper classification of goods (SAD forms) • Possible VAT registration in UK & EU (DDP etc) • Transit delays • Be aware of additional reporting costs • Be aware of VAT & Duty financing costs
10.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 10 Brexit – UK and EU Customs Authorities must have.. • System for advance declarations at border crossings • System that allow intelligent risk management • Systems that interface with each other • Checking goods in transit • System for receipt of customs duties • More staff
11.
shaun@kingsvat.co.uk Tel:0044 (0)7834
273791 © Kings VAT Ltd 11 Brexit – What does it mean? • Recruitment & training of staff • New hardware & software • New processes to replace current ones (ecommerce, TOMS, Vat Refunds) • What does it mean most? – MONEY!
12.
Remember, only 297
days to go or 939 days or maybe even longer! Will the UK go? - YES shaun@kingsvat.co.uk Tel:0044 (0)7834 273791 © Kings VAT Ltd 12
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