A GUIDE TO EXPORTING GOODS TO THE UK AFTER BREXIT

The exit from the European Union has increased the complexity of trade relations with the United Kingdom, so in order to operate in this market it is particularly important to choose a logistics partner who is an expert in customs and specialised in each new requirement that Brexit demands, capable of offering personalised advice to the needs of each company. Rhenus Logistics meets these characteristics and offers the advantage of integrating all the logistics services needed by exporters to the UK, as it can take on the customs processing and take care of all the transport and storage needs of your goods.

ACCESS TO THE AUTHORISATION

Need help? Here's how to register a customs representative

ELEGIR UN PARTNER LOGÍSTICO QUE SE ENCARGUE DE LA DECLARACIÓN ADUANERA Y DEL TRANSPORTE

La salida de la Unión Europea ha incrementado la complejidad de las relaciones comerciales con Reino Unido, por lo que para operar en este mercado es especialmente importante la elección de un partner logístico experto en aduanas y especializado en cada nuevo requerimiento que exige el Brexit, capaz de ofrecer asesoramiento personalizado a las necesidades de cada empresa. Rhenus Logistics reúne estas características y aporta la ventaja de integrar todos los servicios logísticos que necesitan los exportadores a Reino Unido, ya que puede asumir la tramitación aduanera y encargarse de todas las necesidades del transporte y el almacenamiento de tus mercancías.

ACCEDA A LA AUTORIZACIÓN DE DESPACHO ADUANERO

¿Necesitas ayuda? Te explicamos cómo dar de alta a un representante aduanero

Spanish companies that carry out operations with the United Kingdom must have an Economic Operators Registration and Identification Number (EORI), which is necessary for any customs declaration, whether for import or export.

APPLY FOR AN EORI NUMBER

2. OBTENER UN NÚMERO EORI

Las empresas españolas que realicen operaciones con Reino Unido deben disponer del número de registro e identificación de operadores económicos (EORI), que es necesario para cualquier declaración de aduanas, sea de importación o exportación.

SOLICITA EL ALTA DEL NÚMERO EORI

Starting January 1, 2025, products sold in Great Britain (England, Wales, and Scotland) that previously needed CE marking will be required to have the UKCA (UK Conformity Assessed) marking, which does not apply to Northern Ireland.

Different deadlines are established for the following products:

• Medical devices: from July 1, 2024.
• Construction products: from July 1, 2025.
• Marine equipment: from January 1, 2023.
• Transportable pressure equipment: from January 1, 2023.

Key points to consider before the UKCA marking comes into force:

1. A product must comply with all applicable legislation before it is first made available on the British market.
2. A product is considered to have been placed on the market when it is first made available for distribution, consumption, or use on the British market as part of a commercial activity.
3. Physical transfer of the product is not required. For example, if a British toy importer based in GB contracts to supply a consignment of toys (identifiable individually by their serial or batch numbers) to a Spanish manufacturer before 11:00 PM on December 31, 2024, this agreement will constitute placing on the British market, even if the toys are physically delivered on January 1, 2025.
4. Proof of placing on the market can be any document commonly used in commercial transactions, such as a sales contract, an invoice, or a shipping document of the goods.
5. If a product with CE marking was placed on the British market before January 1, 2025, no further action is required.
    

What do I have to do if I am a manufacturer?

1. Ensure that the product has been designed and manufactured in accordance with relevant safety requirements of legislation. This will involve following relevant conformity assessment procedures as set out in the relevant regulations (for example, self-declaration or mandatory third-party conformity assessment).
2. Draft a declaration of conformity and place the UKCA marking clearly, legibly and indelibly on the product.
3. Complete the technical documentation and a UK declaration of conformity and keep both documents for 10 years. 
4. Indicate your name, registered trade name or registered trademark and postal address on the product.
5. Ensure that the product come with instructions.
 

What do I have to do if I am an importer?

1. If you trade a product under your own name and trademark, you will be considered the manufacturer and will assume the responsibilities.
2. Ensure that the manufacturer has carried out the correct conformity assessment procedures. If the manufacturer has supplied non-compliant products, the importer must prevent the products from being traded on the British market until they meet the requirements.
3. Inform the market surveillance authority immediately if you consider that the product presents a risk.
4. Ensure that the manufacturer has produced the correct technical documentation in English, placed the conformity marks and labeled the product with its data. 
5. Before placing products on the market, the importer must also indicate its details (name, registered trade name or registered trademark and postal address) on the product.
6. Ensure that, while the product is under your responsibility, storage, or transport conditions do not endanger compliance with the applicable regulations to the product in the United Kingdom.
7. Keep a copy of the declaration of conformity and technical documentation for 10 years. More information about this can be found in the document prepared by the Spanish Economic and Commercial Office in London.
 

In order for us to complete a customs declaration for your goods, a commercial invoice, accompanied by the respective authorisations or certificates, as well as the packing list, will be necessary.

Basic information of the TRADE INVOICE

• Date of issue
• Invoice number
• Identification of the exporter and importer + EORI of both
• Description of goods + tariff item(s)
• Unit value, total value, invoiced value and currency of payment
• Terms of delivery = agreed Incoterm and terms of payment
• Origin of goods: From 1^st of January 2022, the indication "EU" is no longer sufficient. The declaration of preferential origin must continue to state European Union (EU) and the respective country within the EU must be indicated under each item or in brackets. Only articles with the same tariff heading and the same country of origin may be grouped together.

VIEW AN EXAMPLE OF A COMMERCIAL INVOICE

The Packing List (P/L) is required for customs clearance and is attached to the invoice and transport documents. It usually includes data such as:

• Date of shipment
• Transport invoice number
• Exporter, importer and transport company details
• Number of packages and contents of each package
• Type of packaging, markings and numbering
• Net weight, gross weight and dimensions of the packages

4. REDACTAR LA FACTURA COMERCIAL Y LISTA DE CARGA (PACKING LIST)

Para que podamos completar una declaración aduanera para tus mercancías será necesaria una factura comercial, acompañada de las respectivas autorizaciones o certificados, así como la lista de carga (packing list).

Información básica de la FACTURA COMERCIAL

• Fecha de expedición
• Número de factura
• Identificación del exportador e importador + EORI de ambos
• Descripción de las mercancías + partida(s) arancelaria(s)
• Valor unitario, valor total, valor facturado y moneda de pago
• Condiciones de entrega = Incoterm acordado y condiciones de pago
• Origen de la mercancía: Desde enero de 2022, la indicación “EU" ya no es suficiente. En la declaración de origen preferente, debe seguir constando Unión Europea (EU) y el país respectivo dentro de la UE debe indicarse bajo cada artículo o entre paréntesis. Únicamente artículos que tengan la misma partida arancelaria y el mismo país de origen podrán ser agrupados.

CONSULTA UN EJEMPLO DE UNA FACTURA COMERCIAL

La LISTA DE CARGA o Packing List (P/L) es necesaria para el despacho de aduana y se adjunta a la factura y a los documentos de transporte. Suele incluir datos como:

• Fecha de expedición
• Número de la factura de transporte
• Datos del exportador, del importador y de la empresa de transporte
• Número de bultos y contenido de cada bulto
• Tipo de embalaje, marcas y numeración
• Peso neto, bruto y dimensiones de los bultos

• Customs value of the merchandise
• Incoterms
• Transport documents depending on the selected mode of transport
• Freight insurance
• Origin of the merchandise
• Tariff heading

These data are used for trade statistics and the calculation of VAT and duties and must be indicated on the commercial invoice in order to process the customs declaration. Both importers and exporters should be aware of the data that are part of the customs declaration.

5. INDICAR EL VALOR DE LA MERCANCÍA, INCOTERMS, DOCUMENTOS, SEGURO DE TRANSPORTE Y PARTIDA ARANCELARIA

• Valor en aduana de la mercancía
• Incoterms
• Documentos de transporte en función del modo elegido
• Seguro de transporte de mercancías
• Origen de la mercancía
• Partida arancelaria

Estos datos se utilizan para las estadísticas comerciales y el cálculo de IVA y aranceles y deben indicarse en la factura comercial para procesar la declaración de aduana. Tanto los importadores como los exportadores deberán conocer los datos que forman parte de la declaración de aduanas.

Prove the origin of your cargo if you are trading from Spain or from another country that has a trade agreement with the UK in order to benefit from a reduced rate of customs duties. To do this, you need to make an origin declaration (also known as an invoice declaration), a document that identifies the origin of the goods so that you can avoid paying import duties in either the UK or Spain. 

HOW TO COMPLETE THE DECLARATION OF ORIGIN?

6. DEMOSTRAR EL ORIGEN DE LA MERCANCÍA PARA PAGAR MENOS ARANCELES

Demuestra el origen de tus mercancías si estás comerciando desde España o desde otro país que tiene un acuerdo comercial con Reino Unido para poder beneficiarte de una tasa reducida de derechos de aduana. Para ello, es necesario realizar una declaración de origen (también conocida como declaración en factura), un documento que identifica el origen de la mercancía con el que puedes evitar la liquidación de aranceles a la importación, ya sea en Reino Unido o en España. 

¿CÓMO CUMPLIMENTAR LA DECLARACIÓN DE ORIGEN?

The UK Customs and Excise Department (HRMC) is changing its CHIEF (Cargo Handling of Import and Export Freight) system to the new CDS (Customs Declaration Service), which comes into force on 30 September for imports and 30 March 2023 for exports.

What changes will this bring?
Before this date, companies must be registered in the new CDS system, have the authorisation of the customs agent used renewed, and have updated both specific authorisations and the method of payment of duties, taxes and VAT.

Further information

The UK Government has published a new model for sanitary and phytosanitary (SPS) controls for imports of agri-food products into the UK. Its implementation will be carried out in stages with a timetable that distinguishes the categorization of products by risk level and is based on three fundamental pillars: prior notifications, sanitary/phytosanitary certificates, and physical checks.

• October 31, 2023. Sanitary and phytosanitary export certificates are introduced for medium-risk products.
• January 31, 2024. Physical/identity checks for medium-risk and high-risk plant products at border control points (BCP).
• October 31, 2024. Physical/identity checks at BCP for all medium and high-risk products. Import summary declarations are implemented.

Implementation schedule for the new controls

For further information, refer to the document prepared by the Spanish Economic and Commercial Office in London.

The UK Government has updated the requirements for the importation of plant products, as well as information on the new controls that come into force from 31 October 2023.

• 31st October 2023. Simplified phytosanitary certificates are introduced for all regulated products of plant origin and documentary checks by sampling will be initiated for medium risk commodities from the EU.
• 31st January 2024. Physical and identity checks will be introduced at the border for medium risk goods originating in the EU.
• 31st October 2024. Import summary declarations will be required for imports from the EU, and the Customs Single Window facilities and trusted trader schemes will start to be implemented.

Further information can be found in the document prepared by the Spanish Economic and Commercial Office in London.

Regarding medical devices of EU origin that want to be sold in the British market (GB), the dates have been updated on the products that will continue to be marketed with EU conformity certificates that are valid and had been issued before Brexit. A Responsible Person must also be appointed in the UK for those EU companies, not established in the UK, that wish to market new or old products with CE marking that are no longer valid, and therefore must apply for the UKCA British marking.

A) The general rule will be that new certificates of conformity issued by the EU will not be valid in the UK and will require the "UK equivalent certificate of conformity", the UKCA marking, in order to be marketed in the UK from January 1, 2021.

1. Manufacturers wishing to place medical devices on the UK market have a new route and marking (the UKCA marking).
2. All medical devices, including in vitro diagnostic devices (IVDs), custom-made devices and systems or equipment for procedures, have to be registered with the MHRA before being placed on the market. New registrations or changes to existing registrations cost a standard fee of £100 per application.
3. Manufacturers based outside the UK who want to place a device on the UK market must appoint a UK Responsible Person, who will act on their behalf to carry out tasks such as registration.

B) Exemptions for those products that had a CE marking/certificate, prior to Brexit, and it has not yet expired, it is in force.

A transitional period has been established for placing CE marked medical devices on the market according to the following deadlines:

1. Medical devices that comply with the Medical Devices Directive (EU MDD - 93/42/EEC) or the Active Implantable Medical Devices Directive (EU AIMDDD - 90/385/EEC) with a valid declaration of conformity and CE marking can be placed on the UK market until their certificate expires or until June 30, 2028, whichever is earlier.
2. In vitro diagnostic medical devices that comply with the In Vitro Diagnostic Medical Devices Directive (EU IVDDD - 98/79/EC) may be placed on the UK market until their certificate expires or until June 30, 2030, whichever is earlier, and
3. Medical devices, including custom-made or personalized devices, that comply with the Medical Devices Regulation (EU MDR - EU Regulation 2017/745) and in vitro diagnostic medical devices that comply with the In Vitro Diagnostic Medical Devices Regulation (EU IVDR - EU Regulation 2107/746) can be placed on the UK market until June 30, 2030.

If medical devices are placed on the UK market under these transitional measures, manufacturers will not be able to do so on the basis of expired certificates (unless these have been deemed valid by the EU).

If third party conformity assessment is required for UKCA marking, a UK Approved Bodies is required. The EU does not recognize UK Notified Bodies and UK Notified Bodies cannot issue CE certificates.

C) Responsible person (EU manufacturer's representative in UK)

Manufacturers based outside the UK who wish to place a device on the UK market must appoint a UK Responsible Person. This person must provide written proof that they have the manufacturer's authorization to act as such. Importers and distributors do not have to appoint a Responsible Person.

Authorised Representatives based in Great Britain who did not upgrade their role to Responsible Person on the MHRA Register were suspended on January 1, 2022. The Responsible Person acts on behalf of the overseas manufacturer to carry out certain tasks related to their obligations, such as registration with the MHRA before devices can be placed on the UK market.

Their responsibilities are defined in the Medical Device Regulations 2002, and in addition to registration, they have among other duties:

1. Ensure that the declaration of conformity and technical documentation have been prepared and, where applicable, that the appropriate conformity assessment procedure has been carried out by the manufacturer.
2. Keep a copy of the technical documentation, the declaration of conformity and, if applicable, a copy of the relevant certificate, including any amendments or supplements for inspection by the MHRA.
3. At the request of the MHRA, provide the necessary information and documentation demonstrating the conformity of a device.
4. If they have samples of devices or access to devices, comply with the MHRA's request to provide the sample or access to the device.
5. If they do not have samples or access to the device, they shall communicate to the manufacturer the MHRA's request to provide it, and shall communicate to the MHRA whether the manufacturer will comply with their request.
6. Cooperate with MHRA on preventive or corrective measures to eliminate and, if not possible, mitigate risks from a device.
7. Immediately inform the manufacturer of complaints or reports from healthcare professionals, patients and users about suspected incidents involving a device for which they are designated.
8. If the manufacturer acts contrary to their obligations under the regulations: terminate the contractual relationship with the manufacturer and inform MHRA and if applicable the authorized body of the termination.

Nothing prevents an importer or distributor from also acting as a Responsible Person in the UK. In cases where the UK importer is not the Responsible Person in the UK, the importer must inform the manufacturer or the Responsible Person of its intention to import the device. The Responsible Person must provide MHRA with the details of the device importers.

The name and address of the Responsible Person in the UK must be included on the product labeling, either on the outer packaging or on the instructions for use. The details of the UK Responsible Person do not have to be included on the labeling of CE marked devices, unless it bears both CE and UKCA markings.

The name and address of the importer or distributor need not appear on the label unless they are acting as a Responsible Person in the UK for UKCA marking purposes.

For more information, access the Medical Devices Guide of the Spanish Economic and Commercial Office in London.