Export Customs is a declaration that is digitally submitted to the Revenue of the Nation of departure/loading. 

Export Customs does not trigger a tax, and is rather a tax release - Confirming if the vendor has or has not charged VAT, which is then offset against their EORI records. This provides proof of export.

Export Customs produces a Movement Reference Number (MRN) which is added onto your ferry booking to give clearance to check in. 

This is now a legal requirement for the Export of all commodities travelling between Great Britain and the EU, and vice versa [with the current extention with an extention granted for XI to GB].

Tax implications are for the concern of the Import Nation. This is as the Nation protects it's own internal market. 

Currently there is a Free-Trade agreement between the European Union and United Kingdom. This simply means no Duty is applicable as long as the origin of the product is from within these two markets.

Therefore on the whole, the only element of Import Customs is the re-issuing of Value Added Tax [VAT] to the import Nation's rate. 

If the Importer is VAT registered, they should apply for a defferal account and an EORI number. This means that the VAT liability, at the time of Import, is placed onto their account and offset in the usual manner on their VAT return.

However an issue does arise post Brexit should neither side of the sale be none-VAT-registered. In this circumstance the Importer will need to front the VAT amount via an agent, and not be able to re-claim. This issue is particulary an issue within the Equine World.

In order to satisfy the Free-Trade-Deal that the United Kingdom & European Union has, the 'Rules of Origin' need to be determined. 

Where a product must "originate" in the Nation of Export in order to satisfy the Nation of Import in order to qualify for Free-Trade [Duty Free].

As a Company, we are experienced with unusual shipments, and will examine on a case by case scenario to confirm the status.

This forms an essential part of Import Customs. The liability here for "satisfaction" is the Import Customs Agent. 

Your Entry Summary Declaration [ENS] for the most part is very simplified. It's also commonly referred to as a Safety & Security Declaration.

As long as the goods are not considered as High-Risk. eg. Firearms - Then it is simply comprising the entire shipment onto one declaration of commodities.

This is a requirement and the purpose is that the Customs-Officer at the Port of Import being able to quickly determine goods that might be an interest for closer inspection.

For example:  All live animal Imports into the EU require the routing to attend a border control for inspection. As the Import Customs get flagged, the ENS matches and becomes of little interest to the Customs Officer at this stage.

Don't forget, the Customs Officer only has the time of the sailing to decide who is going where and for what reasons!

An essential part of any clearance agent is to provide the haulier with a routing at Port, and clearance to check in. The haulier will be required to attend a Border Control, but to avoid delays,  many of the checks can be done digitally rather than a physical inspection.

Here it's vital that the driver is aware of their routing and protocols at Port. We have agents on hand and we oversee you for every sailing that dock into major Ports where we have done the Customs clearance. 

Republic of Ireland:  Pre-Boarding Notification (PBN)

United Kingdom: Goods Movement Reference (GMR)

We can create the coding for your haulier/freight forwarder/driver to upload onto the ferry booking. This gives clearance to check in and out of Port.

The most important part...

In order to keep all elements of the supply chain legal, the process must be kept and logged for up to 7 years. 

Our complete services do just that. Free of charge, we also keep these records securely, that you can access at any point. 

The 4 people who might be required to satisfy the Revenue are:

1. The Vendor - The person who sells the product. 

2. The Haulier - They are required to keep proof of the Export and Import MRNs and prove they have been uploaded correctly. We do this for them!

3. The Purchaser - The person importing the product.

4. Us! Yes we are liable too. Whilst a Customs agent represents their clients; we are obligied to be the gate-keepers to different markets. 

4-Way clearance is essential. All four elements of the international chain need be confident.