A: For Ex-works goods (receiver pays) heading into the EU from the UK, will now require a supporting T1 document before leaving the UK. The T1 shipping note is a customs document used in cross-border movement of goods for transporting customs goods from one customs office to another.
Basically, the T1 note is used to carry non-EU goods within the EU territory. The T1 transit procedure is opened by customs at the point of departure and guarantees the sender will pay HMRC duties or taxes owed by the receiver if not cleared correctly in the destination country.
Failure to produce a supporting T1 document will prevent goods leaving the UK – please call us today if need help with preparing this document.
The UK is planning to introduce a Goods Vehicle Manifest Service (G VMS) to capture details of vehicles and the declarations for the goods they are carrying, as an option for Northern Ireland ports who do not have an inventory system.
On departure Customs would be notified that the vehicle was on its way to allow them to process the customs declaration in advance of arrival to facilitate the quick release from the port for those goods not subject to inspection.
This is similar to the plan French Customs have made for goods crossing the Channel or using the Channel Tunnel and it is highly likely UK Customs will want to apply the same process for road movements from the EU at least by the end of the phased implementation.
As well as customs or transit declarations though, there still could be the need to submit Safety & Security declarations. It is the Carrier who is held responsible for lodging these declarations and for accompanied vehicles the Carrier is deemed to be the haulier.