Prepare for Brexit – Customs news

Duty deferment – Non established taxable persons (NETP)

HMRC are confirming that, as of 01/01/21, non-UK established businesses will not be eligible for UK Duty Deferment. As it stands therefore currently approved NETPs will lose their deferment accounts (DDA) from 01/01/21. However there have been a lot of representations on this to HMRC, and it is possible this could still change.



If you are currently a registered Intrastat business, or in the coming year you exceed the Intrastat exemption threshold (£1,500,000 for European imports and/or £250,000 for European exports), you must submit Intrastat declarations in 2021 for the following movement of goods:

  • imported into Great Britain from Europe
  • imported into Northern Ireland from Europe
  • exported from Northern Ireland to Europe.


Preferential Origin

The UK’s post-Brexit GSP scheme will basically replicate the current EU GSP. However, the EU will not necessarily recognise goods passing through the UK as eligible for GSP. There are differences between MS customs authorities on how they interpret “non-manipulation”, i.e. where goods rest in a UK customs warehouse for a time.

Evidence requirements:  Goods that meet the UK GSP rules of origin requirements are eligible to claim a GSP rate of import duty on the basis of a valid proof of origin. A valid proof of origin must be either of the following:

a GSP Form A - which does not need to be stamped and signed by an authority designated by the GSP country: you can submit a copy (not clear how, of even if, HMRC will police this)

an origin declaration - which must include information to enable the identification of an originating good

For goods released for free circulation in the UK up to 12 months after 31 December 2020, HMRC will accept a Registered Exporter System (REX) statement on origin as proof that goods originate from a GSP country.


Authorised Economic Operator

The EU will no-longer recognise UK-issued Authorised Economic Operator (AEO) approvals after 31/12/20 (no mutual recognition  – unless there is a deal, of course). Discussions on this with other countries (e.g. US, Japan) are ongoing.



When this article appears in the latest news section on our website then the website disclaimer applies. See also full disclaimer on PDF in document archive which also applies.