Import / Export Documentation

As per HMRC guidance - When importing or exporting, the right paperwork is crucial. Missing or inaccurate documents can increase risks, lead to delays and extra costs, or even prevent a deal from being completed.
Whether you’re importing or exporting, you need to know what paperwork is required. Even if you use a freight forwarder or an agent, it’s still up to you to make sure the right documentation is available.
Humphrey is able to support companies in preparing for these documents to be available for all imports and Exports.

UK, EU and ROW Customs procedures

As per HMRC guidance - Making sure you have the right documentation is a vital part of international trade. Thorough, accurate paperwork minimises the risk of problems and delays.
It’s important to co-operate with your counterpart on getting the paperwork right. For example, if you’re shipping goods to a customer overseas, they should tell you what paperwork they require at their end. If you are dealing with a non-English speaking country, it can be a good idea to provide one set of commercial documents in the local language.
Humphrey will be able to assist companies in ensuring that the correct procedures are in place to mitigate any problems.

Incoterms

Reference the International Chamber of Commerce - Incoterms® rules are the world’s essential terms of trade for the sale of goods. Whether you are filing a purchase order, packaging and labelling a shipment for freight transport, or preparing a certificate of origin at a port, the Incoterms® rules are there to guide you. The Incoterms® rules provide specific guidance to individuals participating in the import and export of global trade on a daily basis.
Humphrey will be able to assist on the correct Incoterms® your company should trade under.

Tariff Classification - BTI applications

As per HMRC - You’ll need a commodity / tariff code to make your customs declaration when you bring goods in or send goods out of the EU. This includes goods sent to you from abroad.
If you classify your goods correctly, you’ll know what rate of duty and import VAT you should pay, and if:

the duty is suspended
you need a licence to move your goods
your goods are covered by:
- the Common Agricultural Policy
- anti-dumping duties
- tariff quotas

The rate of duty that must be paid depends of the tariff classification, to have legal certainty in advance that you are applying the correct classification to your goods, you should apply for a Binding Tariff Information (BTI) decision
Humphrey is able to audit and assist in ensuring companies are classifying their products in line with international convention.

Origin Rules

Reference to the Institute of government – There are two main ways

Preferential rules of origin: If the UK and the EU agree under a free trade agreement (FTA) to remove tariffs for each other’s goods, this grants a preference not provided to others. UK goods seeking to enter the EU under this preference will have to prove that they are from the UK under particular rules agreed in an FTA. This prevents a country without a trade deal from accessing the EU market through the UK and vice versa.
Non-preferential rules of origin: Outside a customs union all UK exporters will still have to declare the origin of their goods when trading with the EU. This is used by importing countries to protect their producers and for other monitoring purposes instance, if the UK or EU felt that imports are unfairly damaging its own producers, it could apply a temporary tariff to the import. In this case, the EU or the UK would need to differentiate the origin of the import it wished to apply duty to so it did not apply tariffs to another country.

Humphrey will be able to assist and guide companies through the complex rulings on how to confirm the Country of origin relating to their imported or exported goods.

Long Term Supplier Declarations leading to AE status

As per HMRC - ‘Preference’ means that your customer abroad may pay a lower or ‘nil’ rate of import customs duty on your goods.
Before issuing a preference document, the exporter must hold evidence to show that the exported goods meet the relevant rules of origin. The fact that an item is in free circulation or has been bought from an EU supplier does not in itself prove originating status.
If you are the exporter
You will need to obtain a supplier’s declaration to prove the originating status what materials used in the manufacture or for finished products that you buy and re- export
If you are the supplier
You may be asked to provide suppliers declaration to your customer to prove the originating status of the goods.
A Customs Authorisation number is also known in the UK as an Approved Exporter (AE) registration number, and occurs in relation to declarations of preferential origin when trading with countries which have a preferential tariff agreement with the EU. It indicates that a trader has been authorised to issue a declaration of preferential origin on an invoice or other commercial document, instead of having to issue an EUR1 declaration of origin which has to be authorised by a chamber of commerce or HM Revenue & Customs.
Humphrey will be able to offer support to you when applying for AE status.

Return Goods Procedures

A return merchandise authorisation (RMA), return authorisation (RA) or return goods authorisation (RGA) is a part of the process of returning a product to receive a refund, replacement, or repair during the product's warranty period.
Humphrey is able to assist companies to comply with HMRC procedures to reduce or remove any cost of duty or VAT on international goods being returned.

Producer Responsibility Obligations (Packaging Waste) 2007

Humphrey is able to assist if your business produces or handles more than 50 tonnes of packaging in a year and has a turnover of more than £2 million you will need to comply with the Packaging Regulations this will mean calculating the tonnage of packaging your business handled in the previous year by material.

1. Register with the appropriate environment agency
a. England – The Environment Agency (EA)
b. Scotland – The Scottish Environment Protection Agency (SEPA)
c. Wales – The Natural Resources Body for Wales (NRW)
2. Reviewing the primary and secondary packaging produced and assist the company to complete an annual data submission detailing the amount and material type of packaging you have handled
3. Calculate the number of tonnes of packaging waste your company must finance the recovery and recycling of – this is known as your ‘obligation’
4. Purchase recycling evidence (called Packaging Waste Recovery Notes - PRNs) to meet your obligation
5. Submit the recycling evidence to the relevant environment agency

Organisations/companies have the option to register and submit evidence directly to the relevant environment agency or they can join a Producer Compliance Scheme (PCS), who carry out points 1, 3, 4 & 5 above.

Please contact Humphrey on 01761 451726 or 07484 135179 to find out more or click here to send an email enquiry

Import & Export Services from CCS