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DIRECT CUSTOMS AGENT

DIRECT CUSTOMS AGENT

We are required to hold on file authorisation from our Customers to file Import & Export Customs declarations, on their behalf.

If you are an existing Customer you will have previously completed and sent to us a Direct Representation Form. That scheme was required under an EU Directive and as the UK has now left the EU, new UK law applies.

You will find the ‘new’ form ‘APPOINTMENT OF A DIRECT CUSTOMS AGENT’ on the Customs Clearance page of this Web-Site, near the bottom of the page, under the section,Direct Representation.

Whether already a Customer or just starting to work with Penguin Shipping, kindly complete and return the  Direct Customs Agent form, authorising us to act on your behalf with HM Revenue & Customs.

If you are a VAT Registered Trader and wish to use the VAT Postponed Accounting scheme mentioned in another News Item on this Web-Site, please ‘tick’ the box on the form.

If you are a Private Importer or a non-VAT registered Trader with an EORI (Economic Operators Registration and Identification) number, please complete the form accordingly.

Please send to penguin@penguin-shipping.co.uk

If you have any questions on any of these points, other issues with importing or exporting in general kindly put them on e-mail to penguin@penguin-shipping.co.uk and we will get back to you with answers and if necessary, ask for further information.

 

TRADE WITH THE EU – January 2021

A new Era begins, following the Trade Agreement with the EU being agreed and ratified, in the dying days of 2020.

In readiness for the start of the new year, we have identified a few pages of the Trade Agreement that are of particular importance to trading with EU Countries. We also include a link to the Agreement for your information. We can supply links to other Customs Public Notices on the subject, if required.

Here is a link to the EU UK Trade & Co-operation Agreement:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948119/EU-UK_Trade_and_Cooperation_Agreement_24.12.2020.pdf

All export consignments will now require a Commercial Invoice, Zero Rated for VAT, as an Export (Not a Reverse Charge for VAT, as before for intra-EU shipments).

For straightforward export of goods of UK or EU originating status the Declaration shown on pages 482/483, should be included on your Commercial invoice. (Please read the notes about the Declaration, but you do not need to include them on the invoice).

If the products you are exporting to the EU 27 States are not manufactured by your Company, you will need to have on file a Suppliers’ Declaration from the manufacturer or supplier confirming that the goods have UK or EU originating status.

Page 415 of the Trade Agreement covers the subject of originating status in great detail and is therefore very complicated and hard to interpret. We can provide links to other HMRC Public Notices and Guidance, that are becoming available.

If you have any questions on the subject of exporting to or importing from the EU or Worldwide, kindly send them on e-mail (penguin@penguin-shipping.co.uk) and we will endeavour to give you answers or point you towards further information and links, that are available.