Preparing for Brexit

Customs guidelines
Current version: 12 november 2020
 SOMMAIRE
Contents*

03.
Section 1 - Overview of basic customs procedures – How Brexit will affect customs

14.
Section 2 - Preparing your business for Brexit

19.
Section 3 - Smart border – Understanding French Customs’ innovative solution

30.
Section 4 – French Customs streamlines procedures – Saving time and improving
cash flow

43.
Appendices - Overview of regulation

English version: Translation Centre of the Economy and Finance Ministries

*Interactive content, click the pages

2
 Section 1
Overview of basic customs procedures

How Brexit will affect customs

3 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

The UK left the European Union on 1 February 2020, after the ratification of a long- negociated withdrawal agreement,
which sets the exit conditions, and establishes a transition period during which the UK still belongs to the EU’s customs
territory and the internal market, althought it is no longer a member state (it no longer applies to European institutions).
The British government did not ask for the extension of the transition period, althought the withdrawal ageement allowed
him to ask, so it will end on 31 December 2020.

Until 31 December 2020, the United Kingdom is a member On 1 January 2021, the United Kingdom will soon be a non
of the European Union (EU). Trade between the Member EU country.
States of the EU is governed by a declaration of trade in When the UK leaves the EU, it will become a non EU country.
goods (DEB). All trade between France and other Member You will need to carry out customs procedures each time
States is detailed in the DEB. you trade with the UK and file a customs declaration.

The DEB is filed monthly with French Customs and is used to: Customs declarations are used to:
- compile foreign trade statistics ; - calculate duties and taxes,
- track taxation of intra-EU trade in goods (VAT). - compile international trade statistics,
- perform targeted controls.
Your accountant can complete the declaration on your behalf.
The customs declaration form has 54 boxes and can be
completed by a customs agent or you can complete it
yourself. It should be filed with the relevant customs office,
i.e. the office where the goods are presented, either when
the goods are presented or up to 30 days before the goods
are presented at the relevant customs office (advance
customs declaration).

Important :
You cannot file a customs declaration
after the goods arrive in the Union
customs territory (for imports) or after
the goods leave the Union customs
territory (for exports).

I4
 Transitionning from the declaration of trade

to the customs declaration

Until December 31, 2020, I mainly trade with the UK

freely with no customs procedures or border controls.
I just provide Customs with a declaration of trade in
goods (DEB) outlining all of my intra-EU trading.

On January 1, I will need to complete a customs declaration

to identify my goods and determine which taxation rules
and standards apply to my goods based on their class,
origin and value.

5 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 BREXIT

for successful international trading

Get an EORI number to trade

with the UK

Decide who will be completing

your customs declarations

Check applicable customs duties

and taxes

Make sure your goods are not

subject to special regulations

Decide who will be transporting

your products

Secure your customs clearance

procedures for exports

Plan ahead for your customs

clearance procedures for imports

I6
 Get an EORI number

free of charge

To trade with a non EU country, you will need a single EU identification number, also known as an Economic Operator
Registration and Identification (EORI) number.

After Brexit, this number will become mandatory for exporting to the UK or importing from the UK.

In France, the EORI number given to your entity will start with FR, followed by your SIRET number.

How can I check if I already have an EORI number ? I have an FR EORI number. Do I also need a GB EORI number ?

To plan ahead for the impact of Brexit on French companies, all You will need a GB EORI number in the following instances:
operators which traded with the UK in 2018 were automatically
registered for an EORI number in March/April 2019. - If you have a subsidiary in the UK and you export goods
from France to your subsidiary, you will need to complete
If this was your case, you can check whether your EORI number an export declaration in France and an import declaration
is still valid on the French Customs website : https://www. in the UK. You will need an EU EORI number and a GB EORI
douane.gouv.fr/eori?sid=&app=67&code_teleservice=EORI number.

Don’t have an EORI number. How can I get one? - Some commercial agreements stipulate that either the buyer
or the seller is responsible for both the import declaration
1 - I already have a internet account on the french customs and the export declaration. The choice of Incoterms often
website : I enter my identifiers. If not, I clik on https://douane. determines each party’s responsibilities in an agreement. If
gouv.fr, then I clik on the registration « inscription » on the your business completes both declarations, you will need
top right-hand side of my screen. an EU EORI number and a GB EORI number.

2 - Click on SOPRANO in “Mon espace personnel” or go to : Go to the UK government website to apply for a GB EORI
https://www.douane.gouv.fr/service-en-ligne/demande- number (https://www.gov.uk/eori). You will receive your
dautorisation-douaniere-et-fiscale-soprano.  number within five working days.

3 - Click on “Déposer un nouveau dossier” to apply for an

EORI number.

4 - Fill in the relevant department from the drop-down list

and enter your SIRET number (pre-filled fields). Get an EORI number to trade with
the UK
5 - After your information has been verified, you will receive
Decide who will be completing your
an email acknowledging receipt.
customs declarations

6 - Your EORI number will be sent to your email address in Check applicable customs duties
about three hours. and taxes

Make sure your goods are not

subject to special regulations

Decide who will be transporting

your products

Secure your customs clearance

procedures for exports

Plan ahead for your customs

clearance procedures for imports

7 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Decide who will be completing

your customs declarations

Customs clearance procedures can be carried out either:

- By yourself, or
- By an agent approved by French Customs acting on your behalf. This is called a registered customs representative.

Important :
Whether you carry out your own
customs clearance procedures or
you engage a registered customs
representative, you remain liable for
all taxes on your operations until the
goods physically leave the EU customs
territory.

How can I decide whether to carry out customs clearance

procedures myself or to engage a registered customs
representative ?

• Do you already trade with third countries outside the

EU ?

• Are you in a position to fill out all the information in

the customs declaration for customs clearance ?

If you answered «YES » to both of these questions:

We do not expect Brexit to pose any problems to your

customs procedures.
Get an EORI number to trade with
Based on your commercial strategy, you can either engage the UK
a registered customs representative or carry out your
Decide who will be completing your
customs clearance procedures in-house.
customs declarations

If you want to handle the customs clearance of your Check applicable customs duties
goods yourself, you will need to set up an agreement with and taxes
French Customs in order to be able to file your customs
declarations through the DELTA online customs clearance Make sure your goods are not
service available at https://douane.gouv.fr subject to special regulations

Decide who will be transporting

If you answered « NO » to one or both of these questions:
your products

It is easier to outsource your customs procedures. Secure your customs clearance

procedures for exports
The registered customs representative will provide assistance
and carry out customs clearance procedures on your behalf Plan ahead for your customs
for imports and exports. They will also pay any import clearance procedures for imports
duties and taxes for these goods.

I8
 Check applicable customs duties

and taxes

Customs clearance procedures for imports attract customs duties and taxes (generally VAT), which are calculated on
the basis of the customs declaration.

Determining the customs duty rate and associated taxes depends on the class of the goods and their value and origin.

What do classification, origin and value mean ? determines the amount of some export duties and
assists in the compilation of foreign trade statistics.
Classification refers to the tariff code for a good.
All goods are given a tariff code (a series of digits) How is customs duty calculated ?
that is recognised internationally. This is a product
classification system for customs purposes. Customs duty is calculated based on the value of the
goods, plus other costs (insurance, transport, etc.) until
For imports, the tariff code determines customs duty the goods enter the EU.
rates, applicable trade policy measures and technical
standards with which you must comply.
How is VAT calculated ?
Origin refers to the nationality of the goods for customs
purposes. Non-preferential origin is another term. This VAT is calculated based on the value of the goods, plus
should not be confused with the country of origin of all the freight and insurance costs up to the final point
your product. of delivery and any customs duty.
We talk about the preferentiel origin when you are
be within the framework of a commercial agreement Tip :
with a partner-country. Otherwise, we talk about non You can find customs duties and
-preferential origin. taxes on the website of the European
From the end of the transition period inputs and Commission : «  Market Access Data » :
goods of British origin will no longer be considered as https:// madb.europa.ue
originating in the EU.

The origin determines applicable trade policy measures

(e.g. anti-dumping duties) and technical standards with
which you must comply.

You can secure your declaration regarding Classification, Get an EORI number to trade with
origin and value with the customs services by requesting the UK
freely a binding tarrif information or a binding origin
information. Decide who will be completing your
customs declarations

Important : Check applicable customs duties

the binding origin informations, issued before and taxes
31 december 2020, for goods with material
Make sure your goods are not
originating in UK which determine factors
subject to special regulations
for the acquisition of originating status, will
no longer be valid from 1 January 2021. Decide who will be transporting
your products

Secure your customs clearance

procedures for exports
Value: The customs value you need to declare when
exporting goods is the value of your goods at the point Plan ahead for your customs
of exit from the French customs territory. This value clearance procedures for imports

9 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Make sure the goods you want to impor t

are not subject to special regulations

Some prohibited or restricted goods fall under special regulations and require an authorisation prior to customs
clearance.

Goods which require an authorisation prior to How do I know if my goods come under this category ?
customs clearance:
1 - Identify your goods. What am I carrying ?

2 - Check that your authorisations are still valid after

Brexit (see the fact sheets on goods subject to special
procedures in the appendices).

3 - Where necessary, apply for new authorisations from

Healthcare Products Products the relevant government departments depending on
products subjected impacting the the type of goods.
to sanitary environment
inspection 4 - File a customs declaration for each trade in goods.

Fauna War material, Explosives and

and flora firearms and fireworks
protected munitions
under CITES

Get an EORI number to trade with

the UK

Decide who will be completing your

customs declarations

Dual-use goods Check applicable customs duties

Industrial products
and taxes
(in accordance with
European standards) Make sure your goods are not
subject to special regulations

Decide who will be transporting

your products

Secure your customs clearance

procedures for exports

Plan ahead for your customs

clearance procedures for imports

I 10
 Decide who will be transpor ting

your products

Your goods can be transported three different ways:

- you can arrange transport yourself

- you can engage a service provider, such as your registered customs representative

- your supplier or your client can arrange transport where applicable.

Important : The last two options are covered under your commercial agreement.

How to arrange your own transport ?

1 - Apply for the relevant licences and permits (https://www.

service-public.fr/professionnels-entreprises/vosdroits/F31849).

2 - Make sure your driver can legally drive in other countries

(https://www.gov.uk/driving-nongb-licence).

3 - Check whether your goods are subject to any special

regulations (see page 10).

4 - Make sure you realise your ICS customs procedures (see

page 29)

5 - Make sure your driver is carrying the right customs forms

(e.g. customs declaration or transit declaration).

6 - Work out which vehicle documents your driver needs to

carry (https://ec.europa.eu/info/sites/info/files/file_import/
road_transport_fr.pdf).

7 - Look up local rules for drivers

(https://www.theaa.com/european-breakdown-cover/driving-
in-europe/country-by-country).

Get an EORI number to trade with

the UK

Decide who will be completing your

customs declarations

Check applicable customs duties

and taxes

Make sure your goods are not

subject to special regulations

Decide who will be transporting

your products

Secure your customs clearance

procedures for exports

Plan ahead for your customs

clearance procedures for imports

11 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

Prepare your customs clearance procedures for export

and secure your goods for expor t

with the Expor t Control System (ECS)

After Brexit, goods exported to the UK will be required to Procedures are carried out at the custom of-
go through:
1 fice qualified regarding where the exporter is
registered or at the custom office qualified
- export procedures at a customs office, i.e. a custom office regarding where the goods are packaged or
of export. loaded onto the mode of transport/contai-
ner.
- exit procedures at a customs office of exit (of the EU)
You may be exempt from VAT on exports in some instances 2 The export declaration is filed electronically.
(see Section 4).

To be eligible, you must be able to provide proof that your The custom office of export processes the
export declaration, inspects the goods if ne-
goods have physically left the EU customs territory.
3 cessary and issues the authorisation for the
removal of goods, or the customs release.
The Export Control System (ECS) is the EU system for the
control of exports from the EU customs territory regardless The goods must then be moved to the EU
of where the export declaration is filed (in France or another office of exit. The keeper of the goods is re-
Member State). quired to notify the office of exit of their ar-
4 rival so it can supervise the goods until they
How to provide proof to the French tax authorities that your have left the EU territory. The goods must be
goods have left the EU ? accompanied by the Export Accompanying
Document (EAD).
During tax audits, officers from the Public Finances Directorate
General (DGFiP) log on to the DELTA customs system to verify
An exit notification is filed in the french ex-
the electronic proof of exit. If the exit certificate cannot be
port control system (ECS) when the goods
found in DELTA, you will be required to provide other proof
leave the EU customs territory. This exit infor-
or evidence that the goods have exited the EU from the
office of export. The DELTA declaration with ECS validation 5 mation is electronically transmitted directly
to the Delta application. The goods pass then
is proof that the goods have left the EU and do not attract
under exit status or « exit ECS status », which
VAT (evidence for tax purposes).
serves as a proof of VAT exemption.
We recommend that you keep a file of all your export records.

Regardless of their mode of transport or the place where they

clear customs for export, the goods must be accompanied Get an EORI number to trade with
the UK
by one of the following documents until the point of exit
from the Union customs territory: Decide who will be completing your
customs declarations
- The Export Accompanying Document (EAD)
Check applicable customs duties
- In the event the fall-back procedure is used, make sure you and taxes
have copy 3 of the export declaration (Single Administrative
Document, or SAD), Make sure your goods are not
subject to special regulations
NB : The exporter remains responsible for the operation until Decide who will be transporting
the exit certificate is issued electronically. He/she is required your products
to monitor his/her export operations and secure the logistics
chain to ensure that procedures are followed correctly. Secure your customs clearance
procedures for exports

Plan ahead for your customs

clearance procedures for imports

I 12
 Plan ahead for your custom clearance

for impor t

Advance customs declarations

Advance declarations can be filed in the DELTA G customs

clearance system up to 30 days before the goods physically
arrive in the EU. Under the smart border system, you will
need to file an advance declaration for your goods to cross
the border faster.

Lodging a custom declaration priori to the presentation of

the goods means you can streamline customs procedures
and fast-track your goods through customs (See Section
3: Smart border).

Deferring payment of customs duties and taxes

Tip :
You will need to pay customs duties and taxes on your If you engage a registered customs
import operations in order to be able to access your goods representative to carry out your
freely. Payment is made to Customs when you file the customs procedures, he/she will give
import declaration. you the option of using his/her own
deferment account.
You can defer payment of customs duties and taxes on
imports by setting up a deferment account. You must
provide a financial guarantee from a bank and evidence
of financial solvency.

Payment can be deferred for a maximum of 30 days.

Get an EORI number to trade with

Want more the UK

Decide who will be completing your

information ? customs declarations

Check applicable customs duties

Contact your local and taxes

Make sure your goods are not

Economic Action subject to special regulations

Decide who will be transporting

Centre ! your products

Secure your customs clearance

procedures for exports

Plan ahead for your customs

clearance procedures for imports

13 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Section 2
Preparing your business for Brexit

I 14
 Carr y out

a self-assessment

Regardless of the size of your business, Brexit will have an impact on:
- your business activity
- your relationship with economic operators in the UK
- your relationship with public border management authorities (Directorate General of Customs and Excise – DGDDI,
Directorate General for Food – DGAL, Directorate General for Competition Policy, Consumer Affairs and Fraud
Control – DGCCRF, etc.)

What’s the best way to prepare?

Carry out a thorough self-assessment of all your trading with the UK in order to adapt your internal and external
processes to the challenges that lie ahead.

1. Assess your exposure to Brexit

and transferring your goods?

Get a clear understanding of your logistics flows • Do your invoices include the mandatory requirements?

What products are you selling/buying? You will need to

know the regulations governing restricted goods and goods
that require special authorisations (see Appendices on Important :
pages 44-56). - You will need to issue an invoice
for each batch of goods (you will no
longer be able to issue recapitulative
• What percentage of your business involves the UK statements at the end of the month
market? or self-billed invoices).
- At the moment, your invoices to the
UK are exclusive of VAT because they
are intra-Community transactions
Important : (Article 262ter I of the General Tax
If you use groupage, once the mode Code). After Brexit, sales will be
of transport has been released, all the exempt from VAT because they are
parcels in the load will be released export sales (your invoice will need
(customs release). If there are goods to include the following statement:
that need to be inspected before “Exempt from VAT under Article 262
they can be cleared, the entire load I of the General Tax Code”).
will be delayed.

• What is your customs clearance process? Are you

• How are you transporting your goods (overnight engaging a service provider or carrying out your own
transport, groupage)? customs procedures?

• Who are your carriers? How do you plan to provide the • What is the skill level in customs within your business?
informations required for the entry summary declaration Do you need any training?
for safety/security control?
• What Incoterms do you use?
• What sites/hubs are you using for dispatching, receiving

15 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Over view of incoterms

Incoterms (International Commercial Terms) determine the mutual obligations of the seller and the buyer under
international sales/purchase contracts. Incoterms define the individual responsibilities of the supplier and the buyer
and clarify the allocation of costs.

I 16
Estimate how much extra work will be required for customs in the EU. Have you assessed the impact of this change
declarations and what that impact will be on costs for the issuance of your supplier declarations and your
proof of preferential origin?
• How much extra will it cost to carry out customs
procedures in-house or to outsource them?
2. Factor customs into your business strategy
• Is your current customs clearance process sustainable
(also in terms of HR and IS)? You are responsible for your customs procedures, regardless
of the Incoterms or the customs clearance process you
• Are your current information systems robust? have chosen.

• If you already trade internationally, do you need to Your business will be able to trade quickly and easily with
review the reference amount of your current guarantee other countries in complete compliance if you plan ahead
for import operations? for your customs clearance and correctly manage and
secure your procedures.
• Will you have any additional transport costs?
Otherwise, you run the risk of delayed delivery of your goods
(due to errors, problems, inspections, etc.)

The customs clearance process is at the core of the import/

Talk to your suppliers and clients to secure your supply chain export eco-system; everyone involved has to liaise with each
other (purchasing, IS, tax, HR, quality, R&D, etc.).
• Do your clients and suppliers have their own identification
number if necessary?

• Have you notified your trading partners to make sure

everyone upholds their part of the contract and carries
out customs procedures correctly?
Focus : Tax obligations
• Depending on how tight some supply and/or production If your business has the legal status of
chains are, do you need to hold inventory? an EURL, an SARL or an SAS in France,
you will have a tax identification
• From the end of the transition period, any content number and you can buy tax-free in
originating in the UK (wether material or processing the EU and reclaim VAT on imports
operations) will no longer be considered as originating from a third country. You can also
export tax-free.

If you are self-employed, you will pay

VAT on imported goods and you will
not be able to claim it back. You will
also pay VAT on exported goods.

You are in control of these stages when you sell EXW.

Your responsibility as an exporter.

17 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

3. Seek assistance from external organisations

Economic Action Centres

The French Customs Economic Action Centres located
in France’s regions provide free, personalised advice.

Find your nearest Business Consulting Unit:

https://www.douane.gouv.fr/les-cellules-conseil-aux-
entreprises

Find your nearest meeting about Brexit:

https://www.douane.gouv.fr/fiche/les-reunions-douane-
entreprises-sur-le-sujet-du-brexit

Industry associations

Customs associations
If you are looking for a registered customs agent, a carrier,
a logistics specialist, all you have to do is to send an e-mail
to the address provided by the « Union des entreprises
transport et logistique de France » (TLF) at brexit@e-tlf.
com to obtain a list of contacts likely to assist you in
these operations.

National Road Transport Federation (FNTR)

[email protected]

Federation of Transport Organisers of France (FOTF)

[email protected]

Team France Export

For more information: https://www.teamfrance-export.fr

Choose your Develop your export Distribute your

markets offer products Manage your
exports

Define your
project

Export
tutorials

Secure your financing

and payments
Define the legal
Form your Launch your framework for
export team products your exports

I 18
 Section 3
Smart border

Understanding French Customs’

innovative solution

19 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Smar t border :

Challenges

PLYMOUTH PORTSMOUTH
POOLE NEWHAVEN DOVER
FOLKSTONE

DUNKIRK

CALAIS CHANNEL
CHERBOURG PORT TUNNEL

DIEPPE

ROSCOFF LE HAVRE
CAEN - OUISTREHAM

ST MALO

• A new IT solution for the entire

seaboard.

• Customs infrastructure has been

redeveloped and new signs installed.

• The Channel Tunnel, eight ports and

three ferry companies are involved
in developing new smart border
management processes.

• Field tests were carried out in France

and the UK in March, September/
October 2019 and in the fourth
quarter of 2020.

I 20
 Smar t border :

Background - How it works

Background : Preparation :
- Nearly 5 million trucks cross the Channel/North Sea each For each crossing point affected by Brexit, the ferry companies,
year. the ports and the Channel Tunnel have worked together
to adapt infrastructure and get local operators involved in
- More than 85% of traffic between mainland Europe and preparing for the start of the smart border.
the UK is concentrated in just a few border points.
French Customs has developed a special information system
- 20% of traffic from the UK has France as its destination. called the “Brexit Information System” that interfaces with
the ferry companies’ systems and customs information
- The business model of the Channel Tunnel and the ferry systems (ECS et ICS).
companies is based on a fast and seamless flow of traffic
and short crossing times.

How it works
French Customs developed an IT solution known as the “smart border” to keep trade flowing between the
UK and France, despite of the reestablishment of customs clearance at the border.

It will come into effect as soon as the transition period will end at all the points of entry and exit in the
Calais area and along the Channel/North Sea.

The smart border is based on three principles :

ADVANCED IDENTIFICATION AUTOMATION

COMPLETION of trucks by linking their number of data flows. Only trucks subjected
of customs declarations prior plates to customs declarations to control and those having to
to arrival at the border point prior to Channel crossing finalize their passage formalities
will be stopped.

21 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

IMPORTANT : communicate with ever yone involved

in your customs operations

You import or export goods to/from the UK. You need to carry out customs procedures before loading your goods.

Either you declare your goods to Customs yourself or you hire a customs agent, or a registered customs representative.

For each shipment, you need to make sure your business is using the right procedures for each step below:

1 Preparing goods
Exporter, importer, consignor

Prepare the documents for your declaration:

- invoice
- goods description

2 Customs declaration
Declarant

Complete the declaration

3
Shipment
Consignor

Provide to the driver :

- the declaration or the barcode of the logistics package (see page 26)
- contact details of registered customs representative

4 Matching at border point

Carrier

- Present the declaration or scan the barcode

- Answer to questions about matching

I 22
 Channel Tunnel:

How the smar t border works

The transport unit must be

associated with at least one ENS
(deposit by the transporter up to Notification of crossing frontier for transit
1 hour before arrival)

Risk analysis transit/release

warrant/ empty
HGVs

Transit without
SPS

Other
Flow to be
controlled,
including ICS,
Logistic Pairing via scan at UKBF HMRC Notification of Flows separation or formalities to
Landing Separation of flows
envelop a terminal and SPS Immigration Customs goods boarded Loading be carried out.
by signalling
goods identifica- check checks Real-time
tion/empty HGV/ transmission to
no declaration validate anticipated
declaration
Customs
Post disembarking
Declarant representatives
actions
SPS

Flow Customs
management
software

Flows
to be
checked

without check
Boarding and exit UKBF Possible Immigration Arrival Logistic
Separation of flows
notification immigration scanner checks notification envelop
EAD approval check check
Getlink automatic number plate reader

IMPORT EXPORT
0 Logistics package containing one or several declarations 0 Logistics package containing one or several declarations

1 Matching 1 Matching: it is equivalent to the arrival notification in the

French Export Control System (ECS)
2 Immigration controls
2 FR Immigration controls
3 UK customs controls
3 Separation of flows
4 Notification of loading of consignment sent to declarant for
approval of advance declarations.This validation must take 4 Possible scanner check
place before unloading the goods.
The declarant will have a limited timeframe to approve the 5 UK Border Force controls
advance declaration.
The system can then start a risk analysis of the approved 6 Boarding and notification of exit sent automatically: notifi-
declaration cation of loading is equivalent to the exit notification in the
French Export Control System
5 Truck loaded onto the train

6 Approval of the advance declaration will start the risk analysis

process and direct the flow to the:
- green lane for goods in transit that do not come under the
responsibility of the Veterinary and Phytosanitary Border
Inspection Office (SIVEP), release warrants and trucks running
empty that do not need to be inspected
- orange lane for any declarations that have not been approved,
goods that require inspection and goods that come under
the responsibility of the SIVEP (based on declarations)

7 Truck disembarked

8 Signs indicating separated lanes

9 Post disembarking actions

23 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Calais area and Channel/Nor th Sea:

How the smar t border works

The transport unit must be

associated with at least one ENS
(deposit by the transporter up to
Notification of crossing frontier for transit
2 hours before arrival)

Risk analysis transit/release

warrant/ empty
HGVs

Transit without
SPS

Other
Flow to be
controlled,
including ICS,
Pairing via scan at UKBF HMRC Boarding and Landing Separation of flows Flows or formalities to
Logistic Real-time by signalling separation
a terminal and SPS Immigration Customs notification of be carried out.
envelop transmission
goods identifica- check checks goods boarded sent to validate
tion/empty HGV/ to declarant anticipated
no declaration declaration Customs
Post disembarking
representatives
Declarant actions SPS

Flow Customs
management
software

Flows
to be
checked

without check

Maritime manifest Boarding and exit UKBF Possible Separation of Arrival Logistic
Checks for FR immigra-
notification immigration customs flows notification migrants tion check envelop
Automatic number plate reader EAD approval check check

IMPORT EXPORT
0 Logistics package containing one or several declarations 0 Logistics package containing one or several declarations

1 Matching 1 French immigration controls

2 Immigration controls 2 Migrant controls

3 UK customs controls 3 Matching and notification of arrival through ECS sent

automatically for customs declarations.
4 Truck loaded onto the vessel.
Notification of loading of consignment sent to declarant for 4 Signs will be installed on motorways indicating lanes for
approval of advance declarations. goods that were not declared in order to direct users to the
customs office to carry out formalities
5 The declarant validates his advance declarations. This
validation must take place before unloading the goods. 5 Possible customs controls
The declarant will have a limited timeframe to approve the
advance declaration. 6 UK Border Force controls
The system can then start a risk analysis of the approved
declaration. 7 Manifest sent for approval of notification of arrival and clearance
of customs declarations. Boarding and exit notification.
6 Truck disembarked and notification of disembarking sent

7 Signs indicating which lane to take

8 Based on the information given during the crossing, drivers

take the:
- green lane for goods in transit that do not come under the
responsibility of the Veterinary and Phytosanitary Border
Inspection Office (SIVEP), release warrants and trucks running
empty that do not need to be inspected
- orange lane for any declarations that have not been approved,
goods that require inspection and goods that come under
the responsibility of the SIVEP (based on declarations).

9 Post disembarking actions

I 24
 IMPORTANT : Adapt your processes and liaise

with ever yone involved in your customs

operations so you can continue to trade
with the UK

Goods in transit that

do not come under
Loading Optional: logistics package Matching Routing the responsibility of
Print out customs documents Allows you to generate a single bar- Links the truck’s number plate with the Notifies the driver which route to take the SIVEP, release
and give them to the driver code from several declarations customs document during the crossing or on arrival warrants and trucks
running empty

Goods for inspection

or formalities to be
Port entry completed
Port exit

After disembarking,
The declarant(s) start(s) Carriers can group On arrival at the point of During the crossing, the the declarant or their
customs procedures using together several different departure, the driver is driver is notified of his/her representative needs to
the tools currently available: declarations under a asked to provide customs status for disembarking be available to assist the
- Delta T/NCTS for transit single barcode. They send documents and also authorities and the driver
- Delta G for advance the customs documents answers questions about with any customs
import declarations to the driver, along with matching issues or health/
the contact details of the phytosanitary issues
declarants

During the crossing, the driver is notified of his/her status

for disembarking (green or orange route) as follows:
Tip :
The carrier enters the entry summary
- Screens in ferries as well as a text message is sent out to
declaration (ENS) at a customs office
drivers who have provided their mobile number during
before to cross the border, in order
the matching process (ports in Brittany and Normandy)
to analyse the level of security risk.
- A large electronic information board on arrival
(Eurotunnel)

25 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Smar t border:

«logistics envelope» (diagrams p.23-24)

You can access the logistics envelope app on the internet

with no login required if you want to create an envelope
containing as many customs declarations as you need Important :
for your imports or exports, including under transit, with If you use groupage, do not group
just one barcode. A Logistics envelope contains as many goods subject to special procedures
customs declaration as necessary. At this moment, your and/or inspections (medicines,
customs declarations are not linked to a particular unit excise goods, animals and plants/
of transport. perishable animal and plant products,
phytosanitary and veterinary
This procedure is ideal for groupage and may contain only products, etc.) with “routine” items.
one customs declaration. Your entire load could be delayed.

A logistics envelope can contains many packages.

You can use the logistics envelope app from other countries
and add declarations that have not been filed from France.

To consult the logistic envelope test platform : https://

moa.douane.gouv.fr/enveloppe/fr/enveloppe. To access
the logistics envelope app on the internet from 1st
January 2021, please use the following link : https://www.
douane.gouv.fr/enveloppe/

Enter the numbers

or scan barcodes of
all your declarations

Advantages:

SAVE SECURE PROTECT

time your trade flows your sensitive data

I 26
 Smar t border:

«matching» (1 on the diagrams)

Matching involves linking the mode of transport’s number

plate with the barcode on your customs declaration or
logistics package. Important :
Don’t forget to give the barcode
Customs authorities can scan or enter the barcode for the to your driver! Otherwise the truck
package to access all your customs declarations. will not go through the customs
procedures.
Trucks running empty are not subject to any special
customs procedures.

Import Export
Do you have customs documents Do you have customs documents
with barcode? with barcode?

Yes No Yes No

Are you transporting postal

Have you carried out any
items or are you travelling
other customs formalities?
with an empty trailer?
Scan the
documents

For a lorry with postal items

No Yes
TIR For a lorry with TIR/ATA carnets*
ATA
For a lorry transporting goods whose
TIR If you are using TIR/ATA carnets* invoice value is less than 1000 €
ATA Do not forget to present yourself to customs

If you are transporting sanitary or

phytosanitary (SPS) goods Yes No
Do not forget to present yourself to a SIVEP**

Are you travelling

If you are transporting fishery products with an empty trailer?
Do not forget to present yourself to a SIVEP**

Yes No

No
Customs formalities
need to be carried
Customs formalities need to out before you
be carried out before you can continue your
can continue your journey journey

Have a safe trip! Have a safe trip!

* TIR Carnet / Temporary admission * TIR Carnet / Temporary admission

** Veterinary and phytosanitary inspection services

27 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Smar t border:

key points

Our recommendations for streamlining traffic at Customs :

IMPORT EXPORT

Use an inland customs office to clear goods Complete customs procedures for exports
in transit from the UK rather than the office at an inland customs office rather than the
of entry at the Dunkirk ferry, Calais port/tunnel, office at the Dunkirk ferry, Calais port/tunnel,
Boulogne, Rouen, Le Havre, Caen, Cherbourg, Saint- Boulogne, Rouen, Le Havre, Caen, Cherbourg, Saint-
Malo or Brest. Malo or Brest.

Transit/release warrant/
empty trucks
IMPORT

SIVEP/customs

Matching for Customs

Crossing Routing SIVEP traffic
imports traffic

33 trucks matched 6 trucks

1 full shuttle tested 33 trucks routed 2 trucks processed
processed
EXPORT

Customs : carnet stamped

Matching for Notification of

TIR/ATA stamps
exports disembarking

33 trucks matched 1 TIR carnet processed 1 full shuttle tested

I 28
Safety/security customs procedures for impor ts:

impor t control system (ICS)

Electronic transmission of an entry summary declaration

(ENS) for the traffic from the UK. The transmission must
be done in the french ICS system for a safety /security
inspection, before crossing the EU border, for all type of
transport.

Exceptions: postal parcels, road vehicle registered in France

or in another member State, road vehicle registered in a non
-EU country (they are under custom temporary admission
simply by crossing the border), empty packaging non covered
by a transport contract, and travelers’ personal luggage.

Person responsible: carrier (road, rail, sea and air) or its

representative.

N.B. Flows which do not carry risks and are not subject to Important:
a safety/security inspection at the border follow the usual These two online services only operate
customs process. in Electronic Data Interchange (EDI)
mode.
France’s ICS has two online services: A list of certified EDI solution
- «Automated Security» (AS) system: processing of entry providers is available at: https://www.
summary declarations (ENS) douane.gouv.fr/services-aide/edi
- «DELTA Présentation»: notification of arrival of a vessel or
aircraft and notification of unloading of goods

Person responsible and time limits for submitting the ENS

Mode of transport Time limit Party liable

Maritime (container, bulk, At least 2 hours

before arrival of the vessel Shipping company
unaccompanied trailers)

Combined transport At least 2 hours

before arrival of the ferry Road haulier
(road/sea/road)

At least 1 hour
Combined transport before arrival of the rail shuttle Road haulier
(road/tunnel/road) in Calais

At the time of actual take-off

Air of the aircraft Air carrier

Rail (carriage, container, swap body, At least 1 hour

before arrival of the train at the border Rail carrier
trailer, etc.)

29 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Section 4
French customs streamlines procedures

Saving time and improving cash flow

I 30
 Enjoy the flexibility

of customs transit

No customs When you move goods from one customs territory to another, you are required
to carry out customs clearance procedures at each border point. You will need
transit : to file a customs declaration and pay duties and other charges when the goods
enter and exit each customs territory.

Customs Customs Customs Customs

declarant declarant declarant declarant

Customs territory Customs territory Customs territory

A B C

Customs Customs Customs Customs

CHALLENGE
Prevent severe border delays

SOLUTION
Use a transit procedure (with financial, physical
and legal guarantee)

No requirement to file No requirement to pay

import or export declarations customs duties or other
prior to arrival at destination charges at point of entry or
exit of each territory

Customs transit : Duties, other charges and trade policy measures are suspended during transit
until the goods reach an inland customs office for clearance.

Place of departure Place of arrival

Customs territory Customs territory Customs territory

A B C

Goods in transit - Customs duties are suspended

31 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 You have a choice of

two types of transit

When you trade with the UK, you can use :

- Union transit for your imports
- or Common Transit for your imports and exports (all points of entry)

IMPORT

Union transit Common transit

Based on an
international
Based on EU regulations
convention signed in 1987

This type of transit applies to trade of goods The UK will gain membership of the Common
moving in the UE custom territory, and to trade transit convention from the end of the transition
of goods crossing the territory of a country period relative to the Custom Union.
part of the common transit agreement (Swiss
for instance).

Tip:
You can complete a Union transit
declaration up to 72 hours before
your goods physically leave the UK
territory. This new procedure called
“advance transit” was introduced
specifically for Brexit.

EXPORT

Common transit

Common transit is the only procedure available for

goods exported from the EU to the UK.

I 32
 Union transit procedure

for impor t

Union transit is the movement of third-country (non-EU) goods in the EU customs territory. Import duties, other charges
and trade policy measures are suspended until the goods reach an inland customs office for clearance.

Before the goods arrive in the Union customs territory, operators file their advance declaration directly through DELTA
T. Under the smart border system, goods can cross the border faster (although this does not apply to goods subject to
sanitary and phytosanitary inspections).

Port area

1 2 3
Scan of Transit
File declaration through DELTA T accompanying
Scan du document Green or orange routing
TAD + MRN document -TAD-
d’accompagnement
(MRN + number
(MRN + plaque) Green route : release warrant OK
plate) Orange route : release warrant not OK

You can use Union transit if:

OR
You are a French business importing goods You are an EU business importing goods
from the United Kingdom. from the United Kingdom.

What you need to do:

1 2
€
Guarantee DELTA T

Provide a guarantee to use the Union transit Sign a DELTA T agreement with the relevant customs
procedure. office (one agreement for each entity).

33 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Common transit

procedure

IMPORT
Common Transit is the movement of goods between The relevant customs office is notified automatically of
Common Transit countries and the European Union. Im- the arrival in the EU of the goods in transit from the UK.
port duties, other charges and trade policy measures are The driver does not have to stop at the border. For goods
suspended until the goods reach an inland customs office to move between the UK and France, the business needs to
for clearance. be registered with the French and UK customs authorities.

Port area

1 2 3 4 5
Common Transit accompanying Goods Movement Arrival at
transit document (TAD) given presented at supervised by destination :
declaration to driver customs office customs until end of transit
filed in the UK of transit destination procedure

EXPORT
Common Transit is the movement of goods between the the transit declaration is filed. Filing the transit declaration
European Union and Common Transit countries. Export with a UK office of destination allows the completion of
duties, other charges and trade policy measures are sus- export procedures.
pended until the goods reach a customs clearance point in
the UK. The transit procedure can be adapted for exports However, goods need to be presented at the first UK cus-
in order to fast-track goods out of the EU. toms office. For goods to move between France and the
UK, the business needs to be registered with the French
The export declaration is filed with the French customs and UK customs authorities.
office (open for export procedures) at the same time as

Declarants

1 2 3
Export declaration and Transit accompanying Goods presented at customs
transit declaration document (TAD) office
given to driver

I 34
 Common transit procedure

for impor t

You can take delivery of goods in transit under the Common Transit procedure if:

OR
You are an EU business importing goods from You are a logistics company based in the EU
the UK to France. and you receive goods from the UK in France
or in another member state.

You need to complete these 2 procedures:

1 2

DELTA T/NCTS Authorised consignee status

Sign a DELTA T agreement with the relevant To apply for authorised consignee status so
customs office. You will need one agreement you can receive goods in transit locally or at
for each entity. an authorised facility without presenting the
goods at the customs office of destination,
If you take delivery of goods in another member lodge your application through SOPRANO.
State, contact the customs authorities to
gain access to their transit website.

Tip:
You will either need to fill out the
« company correspondent » form and
request « company correspondent »
status or get your account certified
by the « company correspondent »
Important: of the entity at which the user works.
Start all these procedures now so you You can then access the authorised
can use Common Transit at the end of consignee form.
the transition period.
Don’t forget to leave enough time to
allow customs offices to process your
application.

35 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Common transit procedure

for expor t

You can ship goods in transit under the Common Transit procedure if:

OR
You are an EU business based in France You are a logistics company based in the
exporting goods to the UK. EU and you ship goods to the UK.

You need to complete these 3 procedures:

1 2 3
€
Transit guarantee DELTA T/NCTS Authorised consignor status

Provide a guarantee to use the Sign a DELTA T agreement with the To apply for authorised consignor
transit procedure. relevant customs office if you are in status so you can ship goods without
France. You will need one agreement presenting them at the customs
for each entity. If you are in another office of exit, lodge your application
Member State, contact customs through SOPRANO from your douane.
authorities to have an access to their gouv.fr account
transit online service.

Tip:
You will either need to fill out the
« company correspondent » form and
request « company correspondent »
status or get your account certified
by the « company correspondent »
of the entity at which the user works.
Important: You can then access the authorised
Start all these procedures now so you consignor form.
can use Common Transit as soon as the
UK leaves the EU.
Don’t forget to leave enough time to
allow customs offices to process your
application.

I 36
 French Customs has streamlined procedures

to suit your needs

Local clearance procedure Special procedures are designed to help give your business
a competitive edge over rival international firms. You can:
You can place your goods under a particular clearance
procedure and present them at the place of your choice. - import non-Union products under duty suspension (customs
You do not need to go through a customs office and you duties, national taxes, VAT and trade policy measures are
can clear the goods directly at your facility. suspended) or import products at lower customs duty rates
or zero customs duty
Special procedures
- store, use or process these goods tax-free, depending on
Special procedures are available for three different types your business’s needs
of business operations:
- export Union goods for processing, then reimport finished
- processing products partly exempt from duties and taxes

- storage Placing your goods under a special procedure does

not necessarily entail the suspension of certain health,
- use environmental or safety regulations.

Processing

Storage Use

Tip:
At the end of the transition period, trade between the UK and the EU
will be covered under the French system «  GUN « (one stop services) for
the automatic control of public documents in support of the custom
declaration.It concerns goods subjects to special procedures (strategic
goods, sensitive goods, or under national restriction).
YOU HAVE NO FORMALITIES TO ACCOMPLISH !

37 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Procedures for sending

postal items

You will need to carry out certain customs procedures - The value of your postal item is over €1,000: based
in France before sending parcels to the UK at the end of on the information you have given to French postal
the transition period. service La Poste, they will complete and file a customs
declaration on your behalf.
1. Import from the UK
In both scenarios, you will need to provide two copies of
Based on the information provided by the sender of your the commercial invoice.
package from the United Kingdom, French postal service
La poste will be able to carry out the customs import
declaration formalities on your behalf
Any amounts of import duties and taxes that you will have
to pay will be invoiced to you by the Post which will pay Tip:
them back to customs. The postal declarations are available
on the La Poste website:
2. Export to the UK - CN22
(https://www.laposte.fr/medias/sys_
- The value of your postal item is under €1,000 and it is master/apache_synchronised/he5/
h11/11129185468446/formulaire-de-
not subject to any restriction or prohibition measures:
declaration-en-douane-CN22.pdf)
complete a CN22 or CN23 postal customs declaration
- CN23
h t t ps : // l a p os t e . fr/m e d i a s /sys _
master/apache_synchronised/h23/
hcd/11129185763358/formulaire-de-
declaration-en-douane-CN23.pdf

I 38
 This is what you need to do to clear your Brexit goods...

...in case you are not holder of a national

centralised clearance authorisation

In order to be able to clear your Brexit goods at the customs In order to anticipate imports that might be diverted
offices in Hauts-de-France, Normandy or Brittany, and between Calais or Dunkirk or between customs offices
if you are not holder of a national centralised clearance in Normandy or Brittany, we recommend you to provide:
procedure, you need to email the main customs office of
Calais ([email protected]) or, when applicable, - separate DELTA G agreements for each customs clearance
the Key Accounts Department – SGC (di-idf-sgc@douane. office which may be concerned by any case of diversion
finances.gouv.fr) with “Brexit” in the subject lineof your email. - where applicable, separate applications for simplified
declarations for each customs clearance office which may
Do not forget to attach the following documents for every be concerned by any case of diversion.
customs clearance office where you intend to clear your
goods:

- a draft DELTA G agreement

- where applicable, an application for a simplified declaration
- any documents authorising one or several people to be
present at inspections carried out by the relevant office.

39 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

If you want to centralise your customs clearance procedures

at one customs of fice

National centralised customs clearance authorisation

allows you to separate your physical trade flows from your
document-based flows for your imports and your exports.

You can import or export goods to/from several places in

France geographically covered by presentation customs
offices, while centralising all your customs procedures at
one “supervising customs office”. The supervising customs
office will be your single point of contact for all your customs
procedures.

One supervising customs office

regardless of where your goods
enter France

Enhanced flexibility:
your documents and
your goods are handled
separately.

Lower customs costs.

Personalised support as
required.

Want more information?

Contact your local French Customs
Economic Action Centre !
I 40
 Formalities for clearance of Brexit goods

under national centralised clearance

authorisation

Goods imported from or exported to the United Kingdom, transported by road (trucks, vans and unaccompanied
trailers) may, where applicable and / or under certain conditions, be subject to centralised customs clearance procedure.
The goods will be presented at the authorised presentation customs office or in a placegeographically covered by the
presentation customs office. Those presentation customs offices are connected to the Brexit information system and
are located at entry or exit points in the Hauts of France, Normandy or Brittany.

These conditions are currently under study and an update will be communicated as soon as possible.

Important:
The initial instructions n°19000187
of 5 April 2019 regarding Brexit and
national centralised clearance were
repealed by instruction n°20000075
of 6 March 2020 and should no
longer be taken into account.

Want more information?

Contact your local French Customs
Economic Action Centre !

41 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

 Improve your cash flow and use postponed accounting

for impor t VAT

If you regularly import products from the UK, you might

be able to use the postponed accounting mechanism
for import VAT.

This would enable you to defer payment of import VAT,

which is normally paid when the goods are released for
consumption. You would report the amount of import VAT
on your VAT return (CA3 form) which you submit monthly
or quarterly to the Public Finances Directorate General.

If you are based in the EU, you must fulfill the following
conditions:

Want more information?

Have imported goods into the EU
territory at least four times within the
Contact your local French
12 months preceding the submission of
your application
Customs Economic
Action Centre !
Use a customs and tax records system that
allows you to monitor import operations

No serious infringement or repeated

infringements of customs legislation
or taxation rules within the 12 months
preceding the submission of your
application

Have a good financial standing over the

12 months preceding the submission of
your application

If you are not based in the EU, you must appoint for your
import procedures a registered customs representative who
holds a valid AEO authorisation for customs simplifications.

The authorisation is valid for three years and is automatically

renewed. It comes into effect on the first day of the month
after it was issued.

I 42
 APPENDICES
Overview of regulation

43 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

Factsheet No 1. Procedures to be carried out for non-EU
reusable packaging

Reusable packaging transported from the United Kingdom

to the EU’s customs territory, but which is destined to be
reshipped to the UK, shall be placed under the temporary
admission procedure. This means that a number of customs Important:
procedures will have to be accomplished in France. In order to be placed under the procedure,
Packaging not covered by a transport contract is exempt the packaging must have indelible and
from the safety-security entry summary declaration (ICS). non-removable markings that identify a
person based outside the EU’s customs
territory.
Application for an authorisation for goods to be placed
under the temporary admission procedure:

• Based on an authorisation: File an application and receive

an authorisation for temporary admission through
SOPRANO + file a declaration through Delta (for each
import operation). These procedures are carried out
prior to border crossing and help fast-track the goods
through customs.

• Based on an online declaration (Article 163 of the

Commission Delegated Regulation, CDR) : Requires the
involvement of the customs department that authorises
the placing under the procedure. The vehicle may be
required to stop.

• Based on an oral declaration (Articles 136 and 165 of

the CDR): it is mandatory for the vehicle to stop for
the accompanying document to be signed/stamped.

AT IMPORT

Flux
Flows Formalités
Procedures Articulation siBrexit
Connection with BrexitIS
Imported full
Importés   Declared
Déclarés  awith
vec  lthe carried
es  m goods
archandises   Matching
Appairage  by
par  sscanning
can  de  la   the
pleins   transportées.     declaration
déclara7on  
Imported
Importés   Declared
Déclarés  vorally
annex
> presentation
erbalement  
71.01 at
→   of Select the “TIR-ATA”
Sélec7onner   button
le  bouton   «  TIR  –-­‐   TIR
empty
vides   présenta7on   de  the customs
l’annexe   office
71-­‐01   au   Present
ATA  »  -­‐  Pannex 71.01
résenter   l’annexe  
of entry
bureau  de  douane  d’entrée.   71-­‐01.   ATA
AT EXPORT

Flux
Flows Formalités
Procedures Articulation
Connection withsiBrexit
BrexitIS
Re-exported
Réexportés   Declared
Déclarés  awith
vec  the
les   carried Matching
Appairage  by scanning
par   scan  de  the
la  ddeclaration
éclara8on  
full pleins   goods
marchandises   t ransportées.    
Re-exported
Réexportés   Declared
Déclarés  vorally > No special
erbalement   →   Select the “empty
Sélec8onner   lorry”«button
le  bouton    camion  
empty
vides   declaration procedure
Pas  de  formalité   déclara8ve   vide  ».  
par8culière.  

I 44
Factsheet No 2. Procedures to be carried out for EU
reusable packaging

Reusable packaging transported from the EU’s customs

territory to the United Kingdom, but which is destined to be
reshipped to the EU’s customs territory, may, under certain
conditions, be subject to the returned-goods system. This
means that a number of customs procedures will have to
be accomplished in France. Attention:
In order to be subject to the system,
Conditions for entitlement to the returned-goods system: the packaging must have indelible and
non-removable markings that identify
• to benefit from the system described below, businesses, a person based within the EU’s customs
which are concerned by regular flows of goods, must file territory.
a prior application with the French Customs Regional
Directorate in the place where they are based or where
their representative is based.

• the business must provide the customs authorities with

information proving that the conditions for entitlement
to the system have been met (Article 253.2 of the CDR).

• business accounts are accepted as evidence provided

they enable the EU status of the goods and their
movements to be verified (Article 253.3 of the CDR).

• to claim exemption from VAT, the re-importer must

be the same person as the exporter (Article 291.III.1°
of the French General Tax Code, CGI). However, this
condition is waived by way of derogation when it applies
to packaging complying with the above-mentioned
conditions.

AT EXPORT

Flux
Flows Formalités
Procedures Articulation si Brexit
Connection with BrexitIS
Exported full
Exportés   Declared
Déclarés  awith
vec  the carried
les  m goods
archandises   Matching
Appairage  pby
ar  sscanning
can  de  la   the
pleins   transportées.     declaration
déclara8on  
Exported
Exportés   Declared
Déclarés  vorally > No special
erbalement   →  Pas  de   Select the “empty
Sélec8onner   lorry”
le  bouton  
empty
vides   declaration procedurepar8culière.  
formalité  déclara8ve   button
«  camion  vide  ».  

AT IMPORT

Flux
Flows Procedures
Formalités Articulation si Brexit
Connection with Brexit IS
Re-imported
Réimportés   Declared
Déclarés  awith
vec  lthe carried
es  m goods
archandises   Matching
Appairage  by
par  sscanning
can  de  la   the
full pleins   transportées.     declaration
déclara7on  
Re-imported
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erbalement   →  Pas  de   Select the “empty
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formalité  déclara7ve  par7culière.   button
«  camion  vide  ».  

45 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

Factsheet No 3. Impor ts of excise goods

Background Objectives

At the end of the transition period, trading with the UK will Outline the new trade management system for importing
involve importing and exporting and operators will need excise goods from the UK with the GAMMA online service.
to use an electronic accompanying document.

Stages Importing from the UK

Excise goods include: When importing from the UK, the operator will need to file
- energy products and electricity an import declaration at the border point (as a general rule).
- spirits and alcoholic beverages (beer, wine, etc.) The import declaration will be used to fill out the electronic
- manufactured tobacco. accompanying document, which will be required for the
goods to be able to move from the border point to their
At the end of the transition period, all shipments of excise final destination.
goods from the UK will require an electronic accompanying
document and an import declaration.

French
UK
Customs
Customs
Documentary
flow
Physical
flow

Border
I 46
Factsheet No 4. Expor ts of excise goods

Background Objectives

At the end of the transition period, trading with the UK will Outline the new trade management system for exporting
involve importing and exporting and operators will need excise goods to the UK with the GAMMA online service.
to use an electronic accompanying document.

Stages Exporting to the UK

Excise goods include: When exporting to the UK, the operator will need to fill
- energy products and electricity out an electronic accompanying document, which will
- spirits and alcoholic beverages (beer, wine, etc.) be required for the goods to be able to move from the
- manufactured tobacco. loading point to the border point (customs office of exit).
The electronic accompanying document must mention
At the end of the transition period, all shipments of excise the customs office of export where the export declaration
goods to the UK will require an electronic accompanying will be filled out.
document and an export declaration.

customs customs
office
BE of office
BS of customs
export exit
Documentary
flow
Physical
flow

Border
47 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I
Factsheet No 5. Goods subject to special procedures:
plants and plant products

Background Objectives

Plants and plant products imported from the UK will be Ensure that plants and plant products imported into the
subject to phytosanitary inspection, carried out by the EU do not carry any harmful organisms.
Veterinary and Phytosanitary Border Inspection Office
(SIVEP) at a point of entry into the Community located
at the first point of entry into the EU. After inspecting
the goods, the SIVEP will issue a Common Health Entry
Document for Plant Products (CHED-PP).

You will need the CHED-PP to clear your goods at customs,

regardless of the customs procedure you have chosen.
You will also need to file an import notification for your
plants and plant products in the Trade Control and Expert
System (TRACES) application before they are imported.

Stages:

1 2 3 4

Pre-notification Phytosanitary CHED-PP issued in Customs clearance

of arrival of batch inspection TRACES (mandatory
at border point via for all customs
the Trade Control clearance procedures)
and Expert System
(TRACES)

Scenario #1: Scenario #2: Scenario #3:

Common transit Export Transit in the UE

If you are importing plants A phytosanitary certificate If you are transporting EU goods
and plant products, you will for export (or re-export) may from Ireland to France via the
not be allowed to defer the be required in the importing UK, there will be no control
phytosanitary inspection to the country (UK). Please contact your when they are reintroduced
place of destination under the nearest Regional Directorate for into the EU.
Common Transit procedure, Food, Agriculture and Forestry
although some exceptions (DRAAF) for more information.
may apply. The phytosanitary
inspection must be carried out
at the first point of entry into
EU territory.

Attention:
This factsheet only covers goods subject
to sanitary and phytosanitary control
as of 1 January 2021.

I 48
Factsheet No 6. Goods subject to special procedures: live
animals and animal-based products

Background Objectives

Live animals and animal-based products imported into the Ensure that imports of live animals and animal-based
EU will be subject to veterinary inspection, carried out by products do not pose any risks to the health of humans
the Veterinary and Phytosanitary Border Inspection Office or animals.
(SIVEP) at the Border Inspection Post (BIP) of the first point
of entry into the EU. After inspecting the goods, the SIVEP
will issue the Common Veterinary Entry Document (CVED).
You will need the CVED to clear your goods at customs,
regardless of the customs procedure you have chosen.
You will also need to file a pre-import notification for your
live animals and animal-based products with the Trade
Control and Expert System (TRACES) application before
they are imported.

Stages :

1 2 3 4

Pre-notification Veterinary inspection CVED issued in Customs clearance

of arrival of batch TRACES (mandatory
at border point via for all customs
the Trade Control clearance procedures)
and Expert System
(TRACES)

Scenario #1: Scenario #2: Scenario #3:

Common transit Export Transit in the EU

If you are importing live animals Live animals and animal-based If you are transporting goods with
and animal-based products, you products must carry a health EU status from Ireland to France
will not be allowed to defer the certificate, although this certificate via the UK, the SIVEP will perform
veterinary inspection to the place will not determine whether your a basic check of your documents
of destination under the Common export declaration will be accepted at the BIP at the first point of re-
Transit procedure. The veterinary by customs. However, it will probably entry into the EU.
inspection must be carried out be required in the importing
at the first point of entry into country (UK). Please contact your
EU territory. nearest Département Directorate
for Citizen/Consumer Protection
and Veterinary Services for more
information.

Attention:
This factsheet only covers goods subject
to sanitary and phytosanitary control
as of 1 January 2021.

49 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

Factsheet No 7. Goods subject to special procedures:
chemicals

Background Objectives

There are regulations governing chemicals in a wide Several EU regulations govern the import and placing on
range of economic sectors, including the metalworking, the market of chemical products, mixtures and substances
pharmaceutical, veterinary, cosmetics, agrifood, agriculture, incorporated into articles or contained in equipment in
machinery, car manufacturing, aeronautics, construction, order to :
textiles and electronics industries. The trade in chemicals - maintain a minimum level of information for consumer
is subject to international regulations under various safety and respect for the environment
conventions which have been enacted in EU law. - prevent the use, import or export of hazardous substances
for human health or the environment

Stages
Mercury, mercury-added products and mixtures of mercury:
If you are importing: these are banned or restricted in accordance with Articles
3 to 6 of Regulation (EU) 2017/852.
Chemical substances and mixtures: you will need to pre-
register these under Regulation (EC) No 1907/2006 (REACH: You are exporting:
Registration, Evaluation, Authorisation and Restriction of
Chemicals). In addition, some substances are banned and Chemicals: Some chemicals are subject to the export
others require an authorisation. notification procedure and the Prior Informed Consent
(PIC) procedure (Regulation (EU) No 649/2012 (PIC)). To
Importing substances listed in Annex I to Regulation (EC) export PIC substances, you will need to obtain a Reference
No 2019/1021 on persistent organic pollutants is banned, Identification Number (RIN) from the ECHA platform
whether they are used separately, in preparations or as (ePIC site).
constituents in articles.

Substances, mixtures and articles must also be classified

and labelled (Regulation (EC) No 1272/2008 on classification,
labelling and packaging).

Equipment containing fluorinated greenhouse gases: you

will need to have a greenhouse gas quota (under Regulation
(EU) No 514/2017) and provide a certificate of conformity
when you file the import declaration with customs. Labelling
of goods must comply with regulations. The goods must
not be prohibited by Annex III to Regulation.

Ozone-depleting substances: you will need to apply for a

licence on the European Commission’s ODS2 Portal System
(controlled substances are listed in the Annex to Regulation
(EC) No 1005/2009).

Attention:
All exports of mercury and mercury-added
products, mixtures and compounds are
banned under Regulation (EU) 2017/852
unless they are for military or laboratory
research/analysis purposes.
All imports of mercury, mixtures and
compounds containing mercury are
prohibited, except for disposal.

I 50
Factsheet No 8. Goods subject to special procedures:
medicines

Background Objectives

Importing medicines into the national customs territory, - Guarantee the flow of imports and exports of medicines.
even from another State party to the Agreement on
the European Economic Area (EEA), requires prior - Verify the consistency of customs procedures for these
authorisation. The French National Agency for Medicines flows.
and Health Products Safety (ANSM) handles applications
for authorisations, which are detailed on the ANSM website
(online form available).

Stages

To import medicines into the national customs territory,

the business must:

- be registered as a pharmaceutical company;

- obtain prior authorisation in the form of a marketing

authorisation (French acronym AMM – document code 2858:
authorisation registered in the ANSM database), a registration,
a temporary authorisation for use (ATU – document code
2042), a clinical trial authorisation (document code: 2063),
or an import authorisation (AI – document code 2041).

Steps

1. Obtain prior authorisation from the ANSM for your

planned marketing operation;

2. File a customs declaration for each consignment for

import or export;

3. Provide the reference number of the ANSM authorisation

on the customs declaration with the document code

51 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

Factsheet No 9. Goods subject to special procedures:
waste

Background Objectives

Under Regulation (EC) No 1013/2006 on shipments of - Ensure the traceability of shipments of waste and gain
waste, a mandatory movement document is required for information about the volume of waste.
cross-border shipments of flows of waste. This document
must be presented to the customs office of entry and exit - Guarantee the safety of shipments of hazardous waste
of the EU and at the first point of entry into the national and prevent hazardous waste from being diverted to sites
territory. where it would not be recovered or disposed of responsibly.

Stages shipment. These documents are mentioned in the customs

declaration and must be presented to customs on request.
The waste shipment procedure is determined on the basis
of three criteria: To sum up, the flows between the United Kingdom and
France are subject to the information procedure for green
- the type of waste : its classification (waste identification list waste intended for recovery at destination, and to the
codes are detailed in the Annexes to Regulation (EC) No notification procedure in other cases.
1013/2006) and its degree of danger;
- the purpose of the shipment : recovery or disposal; The flows between France and the United Kingdom are
- the origin and destination of the shipment, and the authorized only for recovery, under cover of a notification
countries of transit. procedure for waste from the red list and decrees of Annex
III-B (mixtures) and a procedure of information for green list
The cross-border shipment of waste is subject either to: wastes (except for Annex III-B wastes).
- a notification procedure and a prior consent procedure
from the National Centre for Cross-Border Waste Shipment
(PNTTD), or
- a reporting procedure.

Steps

1. Work out your type of waste and the waste identification

code under Regulation (EC) No 1013/2006 based on the
purpose of the waste shipment and the shipment itself  

2. Check which procedure applies to you on the PNTTD

website

3. Comply with the right procedure:

- if the waste shipment is subject to a reporting procedure: fill

out a document based on the template provided in Annex
VII. This document must accompany the waste shipment,
be presented to customs on request and be mentioned in
the customs declaration;

or

- if the waste shipment is subject to a notification procedure:

file an application for consent with the PNTTD and provide
the documents (in Annexes IA and IB to Regulation (EC)
No 1013/2006) for approval which accompany the waste

I 52
Factsheet No 10. Goods subject to special procedures:
arms, war material and explosives 1/2

Background Objectives

Brexit will bring about a change in the systems to control - Plan for the change in the control system
the transfer of arms, war material and explosives between
- Maintain the flow of authorised imports and exports of
the EU and the UK. A transition from the intra-EU arms
arms and war material
transfer control system to an arms transfer system with non
EU counties is planned when the UK actually leaves the EU. - Ensure trade flows are controlled efficiently

Overwiew Preparing for new trade flows means you need to plan
ahead and apply for new prior authorisations.
War material and arms, munitions and their elements and Once issued, the authorisation must be presented during
explosives are banned goods. Importing and exporting these customs clearance procedures for document checking and
goods require prior authorisation for customs clearance. recording of the quantity and value. The authorisation must
accompany the goods when they are transported. It must
In order to continue trading with the UK, you will need to be presented at the request of any relevant authorities.
identify the impact of Brexit on each type of authorisation
which has been issued and which is still valid:

1. Current authorisations will lapse:

- Firearms and war material: transfer licences, transfer
permits, transfer agreements, prior agreements, UK transfer
licences and transfer licences from other Member States;
- Explosives for civil use and fireworks: intra-Community
transfer of explosives documents.

Operators will need to apply for new authorisations from the

relevant authorities in accordance with the UK’s legal status.

2. Current authorisations will lapse, but they will still be

valid under law:
- The Order which will be taken on the basis of the enabling
law on 17 june 2020, will allow you to continue to ship war
material to the UK using the authorisations issued under
the UK’s previous legal status.

3. Current authorisations will remain valid:

- Arms and war material: war material import authorisations
(AIMG) which have been issued and are still valid for importing
war material listed under 1 and 2 of category A2 and war
material, arms, munitions and their elements listed under
6, 7, 8 and 9 of category B and a, b and c of category D
- Explosive products for military and civilian use (included
pyrotechnic articles): Explosives Import/Export Authorisation
(AIPE/AEPE)

53 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

Goods subject to special procedures: arms, war material and
explosives 2/2

Procedures

Procedure #1
Formalité #1 Procedure #2
Formalité #2 Procedure #3
Formalité #3
Apply to l’autorisation
Obtenir the relevant government
nécessaire department
en fonction in order to
du flux The authorisation
L’autorisation The authorisation
Présentation is
au bureau
obtain
et the necessary
du classement deauthorisation
la marchandisein accordance with
en déposant accompanies
accompagnethe goods.
la presented to the customs
de douane
the trade
une flow andauprès
demande the classification of the goods.
de l’administration marchandise office.
compétente

If you
Si are importing
importation war material
de matériels de from category
guerre de la A2, arms,
munitions and
catégorie A2, their elements
d’armes, from categories
munitions A1, B or C
et leurs éléments
or goods
des listed under
catégories A1, Ba,etb C
or et
c ofdes
category
a, b etD:c de la
� you need
catégorie D to hold a war material import
→authorisation (AIMG)
il faut détenir fromautorisation
une the Directorate General of de
d’importation
Customs and
matériels de Excise/Ministry
guerre (AIMG), of the Economy, auprès
demandée Finance de
and
la the Recovery.
DGDDI/MACP
→�Créer Set un
up an account
compte ondouane.gouv.fr
sur douane.gouv.fr topour
pro.douane.gouv.fr file your Une
Oncefois délivrée,
issued, the L’autorisation
The authorisationdoitmust
être
application
déposer la online usingvia
demande e-APS (SOPRANO)
le téléservice and have
e-APS l’autorisation doit
authorisation must présentée
be presentedpour
in order
your account certified
(SOPRANO) et faireby your nearest
certifier Customs
son compte Regional
auprès de accompany the la
accompagner goods when to complete customs des
l’accomplissement
Directorate (Economic Action Centre, PAE). they are transported. clearance procedures.
la Direction Régionale des douanes, dont dépend marchandise pendant son formalités douanières
votre établissement (PAE) � It must be presented
transport →� visa et imputation
Approval and de
→at the
ellerequest of any
doit être présentée recording of the
l’autorisation
Si exportation
If you de war
are exporting Si exportation
If you are exportingd’armes à
civilian àrelevant authorities. des
toute réquisition authorisation.
material and
matériel associated
de guerre et firearms,
feu dites munitions and their
civiles, munitions autorités habilitées
material listed
matériels under the
assimilés elements
et (listed in Article
leurs éléments (listés à
Militaryà List
repris (ML):ML
la liste R. 316-40
l’article R. of the French
316-40 du CSI)
→�il faut
youdétenir
need to une
hold →Internal
il fautSecurity
obtenirCode) une :
a war material
licence export
d’exportation � you need
licence to obtain a
d’exportation
licence
de (LEMG)
matériels defrom the
guerre firearms export
d’armes licence
à feu (LEAF),
Directorate
(LEMG), demandéeGeneral for (LEAF) from
demandée auprès the Directorate
de la
Armaments/Ministry for General of Customs and
auprès de la DGA/ DGDDI/MACP
the Armed Forces. Excise/Ministry of the
Ministère des armées → Créer un
Economy, compte
Finance and the
→�Créer Set un
up an account
compte sur douane.gouv.fr
pro.douane pour déposer
to access SIGALE (go Recovery.
d’accès à SIGALE (voir la demande via le
to https://www.ixarm. �Set up a douane.gouv.
https://www.ixarm.com/
com/ fr/). téléservice
fr account toe-APSfile your
fr/) (SOPRANO)
application online et faire
using
certifier son compte
e-APS (SOPRANO) and auprès
du
have PAEyour account certified
by your nearest Economic
Action Centre (PAE).

Si exportation
If you d’armes,
are exporting arms,munitions et leurs
munitions and éléments
their elements
listed
des 6°,under
7° et6,8°
7 or
de8laofcatégorie
category BBoretb des
or c b
ofet
category
c de la
D:
catégorie D
→�il faut
youdétenir
need to une
hold autorisation prévue
an authorisation underpar le
Council
Regulation (UE)
règlement (EC) No 2019/125
2019/125 (anti-torture
(dit règlementregulation).
anti-torture)
→� déposer uneapplication
File a paper demandewithpapier auprès de la
the direction
DGE/MEF/SBDU
DGDDI/MACP
générale des entreprises -DGE in French-/ministères
économiques et financiers -MEF in French-/service des
biens à double usage -SBDU in French-

I 54
Factsheet No 11. Goods subject to special procedures:
dual-use items

Background Objectives

Because of their strategic nature, exports of dual-use - Plan for the change in the control system
items (goods and technology) for both civilian and
military applications are subject to the Export Control - Maintain the flow of authorised exports of dual-use
System under the amended Council Regulation (EC) No items
428/2009 of 5 May 2009. After Brexit, the UK will become
a non EU country. An export licence will be required for - Ensure trade flows are controlled efficiently
all dual-use items listed in Annex I to the Regulation, and
not just the dual-use items listed in Annex IV.

Overview When the UK leaves the EU, you will need to file a customs
declaration for all your exports to the UK:
In order to continue trading in dual-use items with the UK,
Regulation (EU) No 496/2019 of the European Parliament 1. All valid licences must be presented during customs
and of the Council of 25 March 2019 amending Council procedures for document checking and recording of the
Regulation (EC) No 428/2009 by granting a Union general quantity and value, if required.
export authorisation for the export of certain DUIs from the
EU to the United Kingdom, adds the UK to the list of countries 2. If the licences are in electronic format, the checking
that come under the Union general export authorisation and recording process will be performed automatically
No EU001. Exporters are requested to file EU001 licence by linking GUN, the national online platform for customs
applications with the Dual-Use Goods Department (SBDU). clearance, with the information systems of the Dual-Use
Goods Department (EGIDE) and the Directorate General
Preparing for new trade flows means you need to plan of Customs and Excise (DELTA).
ahead and apply for new prior authorisations.

By consensus between the Council and the Commission:

1. Licences concerning goods listed in Annex IV that are

currently held by exporters to the UK will remain valid
until their initial expiry date;

2. The scope of EU001 licences already in the possession

of exporters will be automatically extended to include the
United Kingdom.

Stages:

Application stage (the exporter Notification stage Customs clearance stage

files application with the SBDU) (by the SBDU)

Yes
apply for a licence licence is issued
customs clearance (provide
Is your product Yes, it is a dual- No, it is not the reference number of
a dual-use use item a dual-use item the licence in box 44 of the
item ? customs declaration)
A decision is issued not
file an application
to classify the item as a
You are without a licence
dual-use item
not sure

55 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

Factsheet No 12. Goods subject to special procedures:
fisher y products

Background Objectives

In addition to customs procedures and mandatory - Ensure compliance with fishing rules to enhance
health procedures for animal-based products (see fact conservation and sustainable use of fishery resources
sheet on importing animal-based products), fishery
products are subject to procedures that ensure they - Ban operators that do not comply with international
have been caught in accordance with rules to combat fishing rules from accessing the EU market
illegal, unreported and unregulated (IUU) fishing.
N.B. IUU procedures only apply to sea fishery products,
with the exception of the products listed in Annex I to
the IUU Regulation, aquaculture products and freshwater
fish.

Overview

When a consignment of fishery products arrives by road

(ferry or rail shuttle), a catch certificate issued by a public
authority of the flag State of the fishing vessel which made
the catches must be submitted by email to the customs
office two hours before the goods arrive in the territory.

Scenario #1: Scenario #2 :

You are importing fishery products from the UK by road. You are importing fishery products caught by a vessel
You must email the catch certificate to the customs whose flag State is the UK and unloaded in a designated
office at least two hours before the goods arrive in the port. You must file a customs declaration (in this case,
Union customs territory, ensure your products undergo the catch certificate is sent by the vessel’s master to
health procedures prior to customs clearance and file the National Fisheries Protection Centre (CNSP) prior to
a customs declaration. You will need to pay duties and landing). If processed products are unloaded, they must
taxes. undergo health procedures prior to the declaration.
You will need to pay duties and taxes.

Scenario #3: Scenario #4 :

You are importing fishery products caught by a French You are importing fishery products from the UK for
fishing vessel unloaded in the UK then transported by processing and re-export. You will need to present
road to the EU customs territory. You must present your a catch certificate to customs when importing the
products for a health inspection and then proceed products, submit a statement established by the
to the customs office with the following documents: processing plant and present the re-export section of
the landing declaration signed by the UK authorities, your certificate for the return to the UK. Your products
a single transport contract or a transit document, and must undergo health procedures before they can clear
a copy of the vessel’s logbook. If you present these customs (in particular, prior to transit). You must contact
documents, you will not need to pay any duties or your nearest Economic Action Centre (PAE) to arrange
taxes. these procedures and set up a special procedure so you
will not have to pay any import duties or taxes on the
products that will be re-exported.

I 56
 On the other side of the border: points to remember
3) as from 1 July 2021, full safety and security and
customs formalities with regular declarations
which may be lodged via two different channels
depending on the modality chosen by the
infrastructure at the point of arrival of the goods :
- customs and transit declarations managed via
a new computer system called « Goods Vehicle
Movement Service » (GVMS) similar to the
French Smart Border System (and based on the
anticipation of customs formalities);
An EORI number beginning with «GB» - declarations lodged on site, on arrival of goods
in the UK and within 90 days maximum (goods
For their international operations, British companies will be positioned in temporary storage facilities).
will need an EORI number beginning with «GB».
This number is assigned by British Customs In addition to the GVMS, the UK plans to develop
immediately upon request, or within five working another system named «Check an HGV is Ready
days if checks are required. to Cross the Border» or «The Service» (formerly
referred to as «Smart Freight System») to preserve
a smooth border crossing. This second system
aims to help hauliers to check that they have
the appropriate export documents before they
arrive at ferry ports and will be used to deliver
the Kent Access Permit that will be mandatory
for HGV drivers to proceed to the border

https://www.gov.uk/government/publications/
the-border-operating-model
Border Operating Model - BOM
UK global Tariff
On 13 July 2020, the British government published
a document setting out the customs procedures
From 1 January 2021, the United Kingdom
(Border Operating Model - BOM) that will apply at
will apply a specific tariff to imported goods.
the UK border from 1 January 2021. This document
Known as the « UK Global Tariff », it will re-
has been updated on 8 October 2020.
place the EU’s Common External Tariff, which
applies until 31 December 2020.
Customs formalities for export flows (UK>EU) will
be fully restored from 1 January 2021.
https://www.gov.uk/guidance/uk-tariffs-from-1-
january-2021
Customs formalities for import flows (EU>UK)
will be re-established in three stages:

1) from 1 January 2021, simplified import formalities: Trade agreements

- no safety-security declaration;
- for standard goods: entry into the declarant’s Talks for a trade agreement between the European
records and up to six months to complete customs Union and the United Kingdom are underway, but
declarations; it is unclear whether one will be negotiated by
- for goods subject to restriction and prohibition the end of the transition period. If signed, such
(controlled goods): minimum submission of a an agreement would allow a respective access
summary declaration when crossing the border to markets at reduced duty rates or even null,
or within 24 hours. subject to compliance with the rules of origin
- for high-risk live animals, plants and plant that would be provided in the agreement.
products: prior notification and appropriate
sanitary documents. For more information on trade agreements the
UK is negotiating with EU trading partners and
2) as from 1 April 2021: prior notification and agreements it has already signed:
appropriate sanitary documents for products of
animal origin and other regulated plants and plant www.gov.uk/guidance/uk-trade-agreements-with-
products. All physical checks will continue to be non-eu-countries
carried out on arrival at the place of destination www.gov.uk/government/collections/the-uks-
until 1 July 2021. trade-agreements

57 I PREPARING FOR BREXIT CUSTOMS GUIDELINES I

New procedure for bulk import Information about the new UKCA
declarations marking

On Thursday, 10 September 2020, HMRC On 1 September 2020, the UK government

announced the bulk import reduced data set published guidance on using the new UKCA
(BIRDS), a new procedure for bulk imports that marking, which will replace the existing CE marking
will take effect 1 January 2021. from 1 January 2021.

Under this simplified procedure, traders will be The UKCA marking can be used from 1 January
able to declare one or more low-value parcels in 2021 (but businesses are encouraged to get ready
a single import declaration, requiring a reduced to use it as soon as possible before this date).
data set compared to a standard full import However, the CE marking will remain valid until
declaration. The total value of each imported 1 January 2022 to give businesses enough time
parcel must be £135 or less. to adjust to the new requirements.

Traders must apply to HMRC for authorisation to As of 1 January 2022, all goods being placed on the
use the procedure. Once authorised, they must: market in Great Britain, including those originating
from the EU, must have the UKCA marking.
• maintain complete and accurate records arquage UKCA.
for four years for import and export purposes
• maintain complete and accurate records For more information:
for six years for VAT purposes
• follow the conditions set out in the www.gov.uk/guidance/using-the-ukca-mark-from-
authorisation letter 1-january-2021
• inform HMRC of any changes in
information provided in the initial application

For more information:

www.gov.uk/guidance/apply-to-import-multiple-
low-value-parcels-on-one-declaration-from-1-
january-2021
I Any questions should be sent to our dedicated Brexit e-mail address:
[email protected]

Our customs helpline (Infos douane service):

0 811 20 44 44 (service 0,06€/min + prix appel)
International et DOM COM +33 1 72 40 78 50

French Customs’ website:

douane.gouv.fr

I Your contacts:

- Your national contact:

Economical action and companies mission (Mission Action Économique et Entreprises)
Emmanuelle Gidoin : [email protected] ; + 33 6 64 58 71 89
Aurélie Bodereau : [email protected]

- Your regional contacts:

https://www.douane.gouv.fr/les-cellules-conseil-aux-entreprises
Regional customs information centers in France Mainland
Aix-en-Provence Le Havre Paris (département 75)
Tél. : 09 70 27 91 09 Tél. : 09 70 27 41 41 Tél. : 09 70 27 91 09
[email protected] [email protected] [email protected]

Ajaccio (2B-2A) Lille Paris-Est (Dép. 77, 93, 94)

Tél. : 09 70 27 89 16 Arrondissement de Lille Tél. : 09 70 27 21 27
[email protected] Tél. : 09 70 27 13 05 [email protected]
Arrondissement de Valenciennes, Douai,
Amiens Avesnes-sur-Helpe, Cambrai Paris-Ouest (dép. 78, 91, 92, 95)
Tél. : 09 70 27 11 00 Tél. : 09 70 27 09 95 Tél. : 09 70 27 23 45 / 09 70 27 23 95
[email protected] [email protected] [email protected]

Annecy Lyon Perpignan

Tél. : 09 70 27 30 34 Tél. : 09 70 27 27 89 / 87 / 17​ Tél. : 09 70 27 71 60
[email protected] [email protected] [email protected]

Bayonne Marseille Poitiers

Tél. : 09 70 27 58 30 Tél. : 09 70 27 84 29 / 26 Tél. : 09 70 27 51 69
[email protected] [email protected] [email protected]

Besançon Montpellier Reims

Tél. : 09 70 27 66 16 Tél. : 09 70 27 69 44 Tél. : 09 70 27 80 26 / 23
[email protected] [email protected] [email protected]

Bordeaux Mulhouse Rennes

Tél. : 09 70 27 55 82 Tél. : 09 70 27 78 26 Tél. : 09 70 27 51 46
[email protected] [email protected] [email protected]

Caen Nancy Roissy

Tél. : 09 70 27 45 20 Tél. : 09 70 27 75 48 Tél. : 01 48 62 62 88 / 75 28
[email protected] [email protected] [email protected]

Chambéry Nantes Rouen

Tél. : 09 70 27 34 36 Tél. : 09 70 27 51 14 Tél. : 09 70 27 39 11
[email protected] [email protected] [email protected]

Clermont-Ferrand Nice Strasbourg

Tél. : 09 70 27 32 59 Tél. : 09 70 27 87 30 Tél. : 09 70 27 77 36
[email protected] [email protected] [email protected]

Dijon Orléans Toulouse

Tél. : 09 70 27 64 34 Tél. : 09 70 27 65 00 Tél. : 09 70 27 60 00
[email protected] [email protected] [email protected]

Dunkerque Orly
Tél. : 09 70 27 07 24 / 25 Tél. : 01 49 75 84 11
[email protected] [email protected]

Regional customs information centers in French overseas departments

Guadeloupe Martinique Polynésie Française

Tél. : (0590) 41 19 40 Tél. : (0596) 70 72 81 Tél. : (00689) 40 50 55 58
[email protected] [email protected] [email protected]

Guyane Mayotte Saint-Pierre-et-Miquelon

Tél. : (05 94) 29 74 73 Tél. : (0269) 61 42 22 Tél. : (0508) 41 17 41
[email protected] [email protected] dr-saint-pierre-et-miquelon@douane.
finances.gouv.fr
La Réunion Nouvelle-Calédonie
Tél. : (0262) 90 81 00 Tél. : (00687) 26 53 00-00
[email protected] [email protected]
 INFOS DOUANE SERVICE
0,06 € / min
0 811 20 44 44

Directorate General of Customs and Excise

11, rue des Deux communes - 93558 Montreuil Cedex

www.douane.gouv.fr