- With Brexit, will the United Kingdom exit the European Union also as far as customs matters are concerned?
Yes, the United Kingdom has activated the exit procedure pursuant to art. 50 of the Treaty. The question is not whether the United Kingdom will leave the European Union, but its procedures. In case of no transitional agreement ("Hard Brexit" or "no deal") the United Kingdom will leave the EU without any commercial agreement, so the duties provided by the World Trade Organization will be applied without any facilitation.
- Is there an agreement for a transition period?
Yes, the previous May Government signed an exit agreement with a transitional period, which would allow the United Kingdom to continue to benefit from the acquis communautaire until 31st December 2020. However, the British Parliament rejected the text.
- When will we know about the Brexit?
At the moment we have no certainty, the debate is still very heated in the UK. The current government wants to realize Brexit on the 31st October. However, the British Parliament is still against a no deal Brexit
- What would happen if no transitional arrangement is reached for an orderly exit from the European Union?
If no agreement is reached, there would be no transition period, with all consequences related to the UK’s new status. In particular, this would mean that traders should reintroduce both customs (import/export and transit declarations) and non-customs obligations and procedures (sanitary and phytosanitary controls).
- What would happen to travellers entering the EU from the United Kingdom?
Travellers entering the EU from the United Kingdom carrying goods in their luggage or otherwise are entitled to duty free allowances (meaning goods exempt from import duty and VAT, and where applicable excise duty). The goods concerned and the corresponding allowances can be found at: https://ec.europa.eu/taxation_customs/individuals/travelling/entering-eu_en
In addition, the Customs and Monopolies Agency will set up a BREXITZONE in each of the main airports where travellers can ask for assistance. In the BREXITZONE, travellers will also find sample brochures containing guidelines on the new customs requirements for travellers to and from Great Britain.
- Can non-EU citizens get refund of VAT when leaving EU trough United Kingdom?
Visitors from outside the EU are entitled to get a refund of VAT paid on goods they have purchased during their stay in the EU provided that the goods are presented to customs on departure from the EU together with the VAT refund documents.
Guide to VAT refund for visitors to the EU
- I am an EU business man. In case of Hard Brexit how will my business with the United Kingdom change?
In commercial transactions, the same rules, including customs procedures, applied to non-EU third countries will apply to the United Kingdom. Operators exporting to the United Kingdom which do not usually make customs operations may go to the competent local customs office in order to receive assistance.
- In case of Hard Brexit, if I want to carry out my customs procedures for goods coming from the United Kingdom in the customs office nearest to my company, what should I do?
The United Kingdom expressed its wish to join the common transit Convention, once the exit procedures from the EU will have been completed. Such Convention represents the legal base of the transit system both for the European Union and for some neighbouring countries, such as Switzerland. The date of entry into force of the current Convention’s provisions has not been connected to the actual exit of the United Kingdom from the EU.
- I am an exporter of alcohol products to the United Kingdom. What should I do after UK’s exit?
In the absence of an agreement between the parties, the transfer of alcoholic products from Italy to the United Kingdom will be considered as an export of excise goods from the territory of the European Union. In case of excisable products under duty suspension sent by road, for example, the export procedure applies, which provides for the transmission of the customs declaration by the economic operator to the customs office of export. The export operation and the circulation under suspensive regime (with the issue of e-AD) from the national tax warehouse to the place from which the products leave the EU territory are completed with the exit visa of the customs office of exit and the issue of the report of export by the customs office of export.
- I am an Authorized Economic Operator. What will change after UK’s exit?
AEOs, depending on the type of authorisation obtained, will continue to enjoy favourable treatment throughout the EU, in accordance with the relevant EU programme. Only AEO transactions to the UK will be considered as imports/exports, while those to other Member States will continue to be considered as intra-Community transactions. If the United Kingdom leaves the European Union without an agreement, authorisations obtained in the United Kingdom will no longer be valid, at least until a specific Mutual Recognition Agreement is signed. Obviously, this also applies to operators who have been granted an authorisation in Italy but also operate in Great Britain.
- In case of Hard Brexit, what will happen to applications for customs protection of intellectual property rights and the related decisions granting them by the United Kingdom?
The United Kingdom's exit from the European Union will also have an impact on customs action to protect intellectual property rights. Indeed, it will no longer be possible to submit applications for action to the competent department of the United Kingdom Customs Administration. Likewise, the decisions granting applications issued by the United Kingdom will no longer be valid in the other EU countries. Applications for action and decisions granting EU applications submitted in other Member States will remain valid in the country of submission and in all other countries except the UK. More information is available on DGTAXUD website
- What should I do in case of doubts on customs procedures related to Brexit?
The Customs Agency website includes specific information on customs clearance, transit, controls with third countries and customs simplification procedures. It is also possible to:
- Ask questions and request assistance by writing to email@example.com;
- Obtain general information on the application of customs legislation, excise duties and export refunds through the telematic URP service (Office for Relations with the Public), using the procedure described on the Agency's website at the following link: https://www.adm.gov.it/portale/lagenzia/contatta-lagenzia/area-dogane/urp-telematico. In case of detailed questions concerning specific customs operations, it is possible to contact the local customs offices competent for these operations directly by consulting the Agency's website.
- Please, see the documents published by the European Commission for updates on this issue. All information on: https://ec.europa.eu/info/brexit/brexit-preparedness_en.