Brexit - changes in sending shipments
On January 1, 2021, the United Kingdom of Great Britain and Northern Ireland leave the European Union. This will cause changes when sending shipments to Great Britain.
From January 1, 2021, when sending to Great Britain postal parcels with the content of goods, it will be required for the sender to be completed by CN 22 or CN 23 customs declarations, depending on the type of parcel, as is the case with sending shipments to countries and territories outside the European Union. In the customs declaration, the sender provides data for the purposes of customs control, including Shipment content, quantity and value of the goods sent with the term currency in which this value is expressed. In the case of commercial shipments, it is desirable to enter the customs tariff code and the country of origin of goods.
In the case of parcels broadcast using the self-panting CP 72 form (PP SA No. 271), CN 23 Customs Declaration is one of the pages of this form. Therefore, it is enough to fill in this form (including content related fields) and attach an additional copy of the customs declaration (print PP SA No. 241), required by Great Britain.
Postal parcels with the content of goods broadcast in Great Britain from the date of the country's exit from the European Union should also be provided with customs declarations and will be subject to imports in Poland and the required customs and tax fees for imports required.
At the same time, we would like to inform you that from January 1, 2021, VAT exemption in relation to low -value commercial shipments will be lifted in Great Britain. For a trade parcel broadcast to Great Britain, GBP 0 - 135, the seller will have to pay VAT directly to the British tax authority - as if it was based in Great Britain. In connection with:
- The sender of commercial shipments to GB must apply for the British EORI number . Closer information is available at https://www.gov.uk/eori ;
- The sender of commercial shipments to GB must also register and pay taxes in Great Britain. Closer information is available at https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf ;
- This can be done by the seller or the sales platform.
In the case of a commercial parcel with a value above GBP 135, as at present, customs and tax duties will be paid.
At the same time, we would like to inform you that postal parcels with the content of goods moved between Northern Ireland and the European Union are not subject to customs formalities.