Frequently Asked Questions
From 1st January 2021 all imports/exports to and from the UK and to the EU will require customs declarations.
Despite the uncertainty in the UK surrounding the new rules around Brexit concerning customs formalities and the UK’s government “Smart Freight System”, LV are ready to serve our customers old and new through this challenging period.
LV Shipping can handle customs declarations on your behalf. By completing our Direct representation form (Doc. No. OPS-FORM-GLOBAL-007 as attached) we can represent you with HMRC in accordance to BIFA 2017 regulations.
In order to proceed with any imports or exports you need to have an EORI number. If you do not have one or are not sure, then LV can guide you. Alternatively you can easily obtain one online by visiting www.gov.uk/eori (UK) or www.belastingdienst.nl. This number can usually be achieved within 3 days.
Commercial invoices have not been previously required for shipments to and from the EU/UK. As from 1st January 2021 they will be a requirement in order to facilitate a customs declaration. Content of the invoice must contain commodity codes.
Commodity codes classify the duty which may be payable. LV can again assist (in an advisory role only) with assigning the correct commodity code, alternatively they can be found on the government website
The CPC is a Numeric or Alphanumeric code which clearly defines the status of goods being exported/imported to/from the UK, eg. permanent import/export, temporary admission, exhibition, repair, end use, etc. Utilizing the correct code makes a significant impact on whether or not duty and/or VAT is payable.
If you already have a duty deferment account, you can defer paying duties and Import VAT when you complete your declaration. Alternatively LV Shipping as your preferred forwarder may consider use of their deferment account.
You will need to pay particular attention to the contractual INCOTERM used, as this will determine the responsibility for customs declarations and any VAT and duty. LV will be happy to assist.
Ensure that the correct commodity codes have been used as this will have a great impact on the overall cost of the import/export. The LV Group can provide a streamlined (all-encompassing) service, alleviating the need to ensure that overseas agents are appointed for clearances.
ISPM15 is a global regulation intended to prevent the spread of plant diseases and pests through wooden packaging materials by requiring them to be heat-treated (HT). All wood packaging materials (WPM) moving between the EU and other countries are subject to official checks on a risk-targeted basis and must meet ISPM15 international standards.
Except for businesses which submit an authorised simplified declaration before I January 2021, VAT registered businesses can apply postponed accounting from that date provided the imported goods are for use in their business and they have included their Economic Operators Registration and Identification (EORI) number (UK only)