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This week, the EAMA webinar was on the topic of the new Border Operating Model - in essence, how the UK is going to operate its border with the European Union although, ironically, it excludes the only land border between Northern Ireland and the Republic of Ireland.  Again we will bring you the details from this next week once we have had a chance to process all the information but there are a couple of areas where we do have some information.

Although the UK Government is allowing some derogations on imports for the first six months of 2021 in an effort to avoid congestion at the ports, the same will not apply to the European Union and exports from the UK will need to comply with their requirements immediately in the new year.

Also, to help businesses understand what is required in recording their movement of goods for statistical purposes between the UK and the EU, from 1 January 2021 onwards, HMRC have produced a useful FAQ document which you can download below or from  Currently, UK companies with trade above a certain threshold with the EU (this is £1.5 million for imports and £250,000 for exports) are required to complete an Intrastat declaration for goods traded with the EU.

From 1st January 2021, no declarations will be necessary for exports from Great Britain to the EU (although they will be required for shipments from Northern Ireland).  Import Intrastat declarations will, however, still need to be completed.  This requirement will last throughout 2021 and is in place mainly because of the derogations on trade that have been put in place (see above).  For more details, please refer to the FAQ document and make sure that you know what you need to do.

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