Post-Brexit Import Process for EU Goods
In order to mitigate the risk of disruption at UK Ports following a “No Deal” or hard Brexit, HMRC has devised a new procedure – TSP (Transitional Simplified Process).
In the event that the UK leaves the EU on 29th March 2019, TSP will come into effect and be in place until July 2020.
What is TSP?
TSP is a simplified version of CFSP (Customs Freight Simplified Process) and is intended for EU (or EU free circulation goods) only. TSP can be used for controlled goods, although a frontier declaration will also be required on arrival at UK Port of Entry. It cannot be used for goods under special customs processes, e.g. IPR, OPR etc.
How to Apply
To apply for TSP you must :-
- Have a UK EORI number
- Obtain a Direct Debit or Deferment Account facility with HMRC.
- Be established in the UK, as defined by UCC EU952/2013 art.5 31 and 31(b)) https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2013:269:0001:0101:EN:PDF
- Be an importer (freight forwarders or Customs brokers CANNOT apply)
As above, TSP can only be obtained by Importers – NOT by customs brokers/freight forwarders. However, an Importer can enable their appointed customs broker to manage TSP procedures on their behalf.
For the purposes of forward planning consider TSP as a temporary measure, with the ultimate aim being full CFSP approval.
- A Frontier Declaration must be submitted by the Importer up to TWO HOURS prior to goods being loaded onto a ferry/Eurotunnel. This declaration is a simplified entry, which can be made electronically via the TSP website.
- Goods flow through UK Port unimpeded and can travel on to Importer’s location or assigned delivery point.
- A Final Declaration must be submitted by the Importer on 4th of the following calendar month via TSP website.
Duty/VAT settlement is made on 15th of calendar month, either using existing Deferment or HMRC Direct Debit.
For further information regarding TSP or other supply chain related matters, please do not hesitate to contact our team –