The planned exit of the United Kingdom from the European Zone on March 29, 2019, now postponed until October, will mean that, from that moment, the United Kingdom will leave the single market and the customs union. From the customs point of view, that mentioned exit will imply, among other questions, that flows of goods between Spain and the United Kingdom will no longer be considered intra-community transactions to become subject to customs formalities. These formalities include:
· presentation of a customs declaration of import / export or connection to another customs regime for each shipment,
· realization of customs controls,
· the payment of customs duties and other taxes accrued in the introduction or in the need to obtain sanitary certifications, phytosanitary, quality, etc, required for the disposal of the goods.
For these reasons, the BREXIT can have a significant effect on the organization of the company and / or on its logistics flows. It is necessary to evaluate this impact and to plan, as far as possible, the necessary procedures taking into account the following considerations:
- The introduction / shipment of goods from the Peninsula, the Balearic Islands or the Canary Islands to the United Kingdom will require the presentation of a declaration at standard customs. Depending on the type and volume of the traffic, it may be advisable to opt for one of the simplified declaration procedures provided for in the customs regulations. All economic operators must be identified for customs purposes with a registration and identification number (EORI number), valid throughout the European Union.
- On the other hand, it must be determined if the goods which it is traded with require, prior to import / export, some kind of authorization or certificate issued by the competent authorities that requires additional processing. - With reference to VAT, sales to the United Kingdom will be exempt as exports, being the customs declaration of export one of the means of proof admitted to justify such exemption. On the contrary, imports from the United Kingdom will be subject to VAT payment on importation. Said tax is settled in the customs declaration and must be paid in the corresponding terms, although there is the possibility that, under certain requirements, the import tax quotas are entered in the declaration-liquidation of the Administration (deferred VAT). In order to be able to choose the deferred VAT payment, you must submit the VAT monthly. In the event that your declaration period is quarterly, you can change it to a monthly basis by registering in the Monthly Return Registry (REDEME). Note that, in this case, you automatically will be bound to the Immediate Information Supply (SII).
On the other hand, given that the operations carried out between Spain and the United Kingdom will no longer be classified as intra-community ones, they should not be reported through the recapitulative declaration form 349.