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Customs Duty & Tariff Guidance

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Customs Duty & Tariff Guidance

Preparing for Brexit

On 1st January 2021 the biggest change to our trading relationships for over 40 years will have significant implications for business’ international supply chains. Establishing the duty implications and customs benefits for each of the potential agreement scenarios will be vital to maintaining competitive advantage and operating an efficient supply chain. As the negotiations progress, the implications will be crucial for finance and supply chain teams developing margin and liquidity models for a new trading environment.


Determining the likely tariff on component and raw materials under free trade agreements (FTA) and alternative trading scenarios from differing customs territories and assess in providing a new tariff for your finished product. 

  • An investigation of the determination of your goods to inform the territory sourcing of raw materials, semi-finished goods or components from specific countries without being required to pay the standard duties laid down in the common customs tariff. 


Assessing the benefits of customs accreditations and determining the legal requirements and obligations attached to each procedure. Assessing the potential to qualify for and managing the process to obtain:

  • IPR (Inward Processing Relief) – Import Duty and Vat suspension (excise too) for importing raw or compensatory materials to manufacture into a finished product.
  • OPR (Outward processing Relief) – Sub assembly/assembly in a 3rd country; Export raw and componentry goods to 3rd country processing plants with relief benefits on re-entry.
  • Obtaining Customs Warehouse - Delay paying Customs Duty, VAT and where appropriate Excise Duty, until the goods leave the customs warehousing procedure or enter another customs procedure.  Some discharge procedures are:
    • Re export the goods back out of the community
    • Unsure of the final destination of the goods
    • Discharge the goods into another procedure (i.e. IP)

Obtaining AEO (Approved Economic Operator status) – A global accreditation provided to companies that have demonstrated to HMRC that the safety and security of your end to end supply chain meets global requirements. AEO status provides several benefits, including:

  • Lowering your risk score in determining how often customs carry out physical and documentary checks
  • Consignments fast tracked though borders
  • Faster processing on Customs procedures
  • Up to 70% reduction on deferment guarantees
  • Benefits of mutual recognition agreements with EU and agreed 3rd countries

Preparing for Brexit?

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