Customs broker service
PwC can take the complexity out of moving goods between UK and EU. Enquire with our customs brokers: 03301 739 077 (09:00-17:00 Monday-Friday)
Customs declarations are a critical part of moving goods across international borders. They facilitate trade and allow authorities to assess risk, calculate tax and control standards. Accurate and timely submission of declarations keeps goods flowing and prevents costly delays and penalties. Since Brexit the customs rules and requirements on goods moving between the UK and EU have changed. And it can get complicated quickly.
We have experienced customs agents, who work with our advisory, trade, tax experts - so that, whether you import, export or both, you can keep your goods moving across the UK EU border.
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About our customs broker service
Our highly-trained customs agents can run your customs declarations process for you, ensuring your goods continue to move across borders. We can support your organisation with:
- completing your customs declarations for imports and exports, and submitting the declarations to HMRC
- capability to provide brokerage to move goods between GB and NI
- setting up processes for new products including providing product classification codes
- Indirect Representation - processing any, or all of, your customs declarations
- providing access to Duty Deferment Account (DDA) facilities if needed
- enabling Post VAT Accounting (PVA), enhancing cash flow, and reducing deferment/guarantee fees
- providing comprehensive management information and reporting on declarations processed
- providing access to a network of experienced customs and tax if advice is needed on complex scenarios.
Our service is competitively priced and scalable, we can process 10-1000+ declarations a month, and our customs agents are available 24 hours a day, 7 days a week. We can also work with larger clients to transform and automate customs processes to improve efficiency and reduce the associated processing costs.
“Our customs team is dedicated to helping clients solve challenges associated with new border controls. Let us navigate the complexities of submitting customs declarations, by doing it all for you!!”
What makes PwC customs broker service outstanding
Part of the PwC global professional services network that is committed to delivering exceptional customer service and quality outcomes for our clients
All declarations for a client are held in a single repository, regardless of transportation mode used, which allows full audit trail
Use market leading technology for tracking, submitting and reporting on declarations
Access to our customs and tax experts who can provide advice on complex scenarios if needed
"We currently work with a global goods company to process hundreds of commodities each month across a complex, multi territory supply chain. To do this, we created a tailored data management process to minimise manual input and we liaise directly with logistics partners and contacts at ports to ensure the timely completion of transit and declaration administration to ensure the seamless movement of goods."
Moving your goods, what you need to know
Import and export declarations contain a great deal of information. That includes key consignor and consignee details, commodity codes, the value, volume and description of the goods, customs procedure code, transit details and any license requirements. Explore what some of these terms mean below:
EORI numbers
To make any declaration you’ll need an Economic Operator Registration and Identification number (EORI). HMRC issued EORI numbers to most UK VAT registered businesses over the past two years in readiness for Brexit. If you don’t know your EORI number it’s worth checking with HMRC before making an application. If you still need to get one then you can apply to HMRC.
Download our guide: Getting an EORI number
Incoterms
How you contract with your customer or supplier will determine your responsibilities and obligations for the movement of goods. Having those obligations written down is key, and using international commercial terms a.k.a. incoterms in your contract helps you do that. Incoterms are a set of internationally recognised standards for the movement of goods that cover areas such as managing shipment, insurance, documentation and customs requirements.
Download our guide: Understanding Incoterms
Commodity codes
Thousands of codes combine to classify your goods. Not only do they identify the goods being moved they also provide guidance on relevant legal, trade agreement, tax treatment and safety information. Getting these codes right is important as using the wrong codes can lead to delays, costly fines and seized goods. Sometimes your goods don’t fit neatly into a predefined set of codes, you can contact HMRC for non-binding support but you may end up needing to consider a binding tariff information ruling (BTI). A BTI is helpful as it provides you with clarity and certainty about your commodity code before you start to import or export goods.
Our customs advisory team can help you to identify the correct commodity codes for your goods and, if required, apply for a BTI.
Importing goods
Import declarations rely on clear communication between you, your supplier, your freight company and your customs broker. Before your goods can be loaded for transport they need to be cleared by UK customs, to do so you must lodge an Entry Summary Declaration (ENS) providing safety and security information.
On arrival the goods are validated against an import customs entry (import declaration) and allocated a clearance route. The routes range from the full examination of documents and goods through to immediate release. If the goods are released for free circulation, duty, VAT and any other relevant taxes are collected immediately, unless you have a duty deferment account.
VAT
The majority of exports can be zero-rated but it’s critical to be able to provide evidence that the goods have left the country. This evidence is usually provided as an export entry (declaration) and a ‘Goods Departure Message’ (GDM) as provided by the customs authority. Failing to prove the goods have left the country will result in VAT being applied.
VAT on imports is charged against the total of the value of goods, insurance and freight costs, any duty paid and the delivery costs to the importers locations in the UK. It is possible to offset import VAT as long as you are in receipt of a VAT certificate (C79) from customs.
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