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Brexit Logistics Guide

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UK-EU Trade

Since Brexit, UK businesses exporting to the EU face new complexities. UBX Cargo Solutions’ Brexit Logistics Guide is designed to simplify the process and improve compliance, focusing on key areas like fiscal representation, VAT registration, and customs procedures to ensure smooth, cost-effective trade.

Fiscal Representation & VAT Registration

Since January 2021, UK exports to the EU are subject to VAT and, in some cases, customs duties, payable at the first EU entry point. To streamline this, many exporters choose fiscal representation or EU VAT registration, particularly in France. This enables :

Direct Customs Clearance : Avoid delays and extra documentation, especially at the ferry or Eurotunnel entry.

Simplified VAT Compliance : VAT is deferred and claimed via the French VAT return, with sales invoiced without additional charges due to the reverse charge mechanism.

Advantages of French VAT Registration for UK Exporters

Direct Customs Clearance : Bypass T1 documentation, allowing immediate customs clearance.


Reduced Delays : No additional stops at customs offices, saving time and reducing driver costs.


Enhanced Delivery Reliability : A smoother process ensures quicker, more predictable deliveries.


Competitive Edge : Streamlined logistics for faster and more efficient EU distribution.

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Customs Special Procedures

Understanding Inward Processing (IP), Outward Processing (OP), and Customs Warehousing can save businesses on duties. For instance, Inward Processing allows duty-free entry for goods processed in the UK, and Customs Warehousing allows storage without paying duty

Leveraging Trade Agreements

The UK-EU Free Trade Agreement allows duty-free entry for goods meeting origin requirements. Proper documentation, like Statements of Origin, ensures that goods benefit from this preferential treatment.

Simplified Customs Declarations : CFSP & PVA

Customs Freight Simplified Procedures (CFSP) expedite the customs process with Simplified Declaration Procedures (SDP) and Entry in Declarant’s Records (EIDR).

Postponed VAT Accounting (PVA) allows businesses to defer VAT payments, improving cash flow and simplifying VAT reclaim.

GVMS & GMR: Digital Customs Management

The Goods Vehicle Movement System (GVMS), effective from January 2022, uses the Goods Movement Reference (GMR) to centralize customs declarations. Drivers must present this digital barcode at UK-EU borders to ensure compliance.

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Trader Support Service (TSS) for Northern Ireland

The TSS simplifies UK-to-Northern Ireland exports, with self-declaration options and a user-friendly platform. It helps businesses avoid customs duties if goods remain “not at risk” of moving to the EU.

Duty Relief & Return Goods

Return Goods Relief (RGR) and Rejected Imports allow businesses to reclaim duties on goods returned to the UK or rejected at customs.

Navigating Post-Brexit Trade

UBX Cargo Solutions’ strategy for seamless trade includes:

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VAT Registration : Streamline processes with French VAT numbers.
Customs Procedures : Minimize duties with IP/OP and Customs Warehousing.
Trade Agreements : Benefit from duty-free movement.
Optimized Cash Flow : Use CFSP and PVA for smoother operations.
GVMS Compliance : Ensure your GMRs are ready for border crossings.
TSS for NI : Simplify Northern Ireland exports.
ENS/EXS : Ensure safety compliance for secure shipments.
For tailored assistance with VAT, fiscal representation, and customs logistics, UBX Cargo Solutions connects businesses with trusted EU compliance partners to ensure a smooth Brexit transition.

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