UK-EU Trade and Co-Operation Agreement (TCA)
Effective: 1st January 2021
Preferential Tariff: 0% on all commodity codes.
Goods must meet certain originating rules to claim preferential tariffs. One way is to add a prescribed UK-EU originating value to the product, and the TCA sets a limit of how much non-UK-EU content can be added for preference, this known as MaxNOM. On average 50% of “MaxNOM” value can be added to the goods final value but ranges 35-70%.
The second way is to get a Change in Tariff Heading (CTH). If you substantially transform your product, it will change the commodity header of the product, and can be counted as UK-origin, for example, milk (44 01) processed into butter (44 05).
If your product does not meet this criteria, the WTO Most Favoured Nation Tariff will apply.
Document requirements: Certificate of Origin or EUR1. Can declare by invoice until 2023.
VAT Rate: Vat rates differ member state to member state. Full VAT rates on page one on Europa
Work Travel & Visa: Visa-free travel allowed for up to 90 days in a 180-day period for travel and certain business activities. Requirements on which business activities require visas vary member state to state.
For member state visa criteria, see: https://www.schengenvisainfo.com/schengen-visa-countries-list/
Standard Marking: CE Marking required for EU marketplace. UKCA & CE marking required for Irish marketplace
Northern Ireland: Risk assessed Customs Process on goods, based on whether they remain in UK-N. Ireland area, or move to EU-Republic of Ireland area.
Using the Trader Support Service, there are three steps in the movement of goods- The Safety & Security Declaration (ENS) and Simplified Frontier Document (SFD) before arrival, followed by a Supplementary Declaration after arrival, with information provided by the declarant.
More guidance on Northern Ireland trade process here.