As with importers, there will be a wealth of new considerations for UK-based exporters on the conclusion of the transition period.


One such consideration is that each export to an EU Member State will require an importer in the country of ultimate destination.


There are several options, although each option should be weighed for their implications.


It is possible for the EU customer themselves to act as the importer although this will require them to arrange customs clearance and potentially pay the duty which may act as a barrier to trade.


Alternatively there are circumstances by which the EU customer could act as the importer of record but the UK exporter meets the duty and clearance costs, removing this potential barrier although the EU customer is still legally responsible for the declaration.


The most desirable option for EU customers would be for the UK exporter to act as the importer themselves, although this would require the UK business to obtain EU VAT registration and comply with EU legislation in relation to clearance.


To discuss these options, in addition to other considerations for UK exporters, please call our free helpline today.

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