This bulletin provides an overview of the latest EU Exit information relating to UK borders from across UK Government. The UK and the EU have agreed a short extension of Article 50. If Parliament backs the Brexit deal we will leave the EU by 22 May. If Parliament does not agree a deal, the revised date/time for the UK to leave the EU is 11pm UK time (23:00) on 12 April (midnight Brussels time). The Government is continuing with no deal preparations to ensure the country is prepared for every eventuality. It is the responsible thing to do. We are providing information and advice for businesses and citizens to ensure they can also prepare for EU Exit. As intermediaries and trade bodies who work with UK businesses, the role that you can play in helping the UK Government reach out to businesses and individuals is crucial. As well as using this bulletin for your own contingency planning, you can help us reach your clients, customers and members prepare by forwarding this email on or sharing the content via existing channels. For more information, go to GOV.UK/EUEXIT. Contents of this update:

• Extension of Transitional Simplified Procedures
• Roll on Roll off Day 1 No Deal External Business Requirements
• Leaving the EU: Advice for SMEs
• Tariff videos
• Factsheets from the European Commission
• Import VAT on parcels in the event of a no deal EU Exit
• Bringing merchandise from or to the UK in baggage or small motor vehicle
• HMRC webinars for UK businesses trading with the EU
• Continued EU access for UK airlines, hauliers and bus and coach operators agreed
• Goods on the market: An update from the European Commission

Extension of Transitional Simplified Procedures HMRC is extending arrangements already announced for traders to use Transitional Simplified Procedures (TSP) which will make importing easier. This includes:

• an extension of the date when the first supplementary customs declarations must be submitted, and any import duties must be paid, to 4 October 2019, with subsequent declarations submitted monthly;
• making TSP available at all UK ports if the UK leaves the EU without a deal.

TSP is designed for businesses importing goods to the UK from the EU that may be new to import declarations. Once they have registered for an EORI number they can take the simple next step and register for TSP. Both are free and quick to do. HMRC is urging all importers to make the necessary preparations should we leave the EU without a deal. Go to GOV.UK for the full news story and more information.

---

Roll on Roll off Day 1 No Deal External Business Requirements Border Delivery Group has published a detailed document outlining the requirements of UK Government for movements entering or leaving the UK through Roll-on Roll-off (RoRo) ports. This document brings together the key requirements from across HMG Departments. The document has now been updated to include:

• Merchandise in Baggage (MiB) process at RoRo ports;
• Transitional Simplified Procedures.

Please communicate this document widely with your own stakeholders and customer networks to make them aware of this additional information. Please let us know if you have any questions or queries by getting in touch here. The document is attached to this email. Alternatively you can access it online here.

---

Leaving the EU: Advice for SMEs The Department for Business, Energy and Industrial Strategy (BEIS) have published a leaflet with information to help small businesses prepare for when the UK leaves the EU. The leaflet is attached to this email. Please share this with small businesses you engage with to encourage them to take action to prepare. Tariff videos The Department for International Trade (DIT) have created three informative videos that can be shared with members and supply chains to answer queries on tariffs. There are videos on:

• What is a tariff?
• Tariffs: what happens if we leave the EU with no deal?
• What is a Tariff Rate Quota?

Factsheets from the European Commission The European Commission has published a number of factsheets to help businesses and citizens prepare for a no deal EU Exit. These include factsheets on:

• Travelling between the UK and the EU in the event of “no deal”
• The rights of UK nationals living in the EU in the event of “no deal”
• The rights of EU citizens living in the UK in the event of “no deal”
• Consumer rights in the event of “no deal”
• Studying and volunteering in the UK in the event of “no deal”
• Preparing for the withdrawal of the United Kingdom from the European Union the day UK leaves EU

You can use these factsheets to help you prepare for a no deal EU Exit.

Import VAT on parcels in the event of a no deal EU Exit If the UK leaves the EU without a deal on 12 April 2019, there will be changes to the rules for reporting and paying import VAT for sellers outside the UK. HMRC have published a communications pack to help stakeholders inform their customers about changes to the rules for reporting and paying import VAT on parcels for sellers outside the UK. This toolkit provides an overview of the changes, and includes resources to share with your members, clients or customers to help them get ready for the changes. The toolkit does not contain any information that is new or hasn’t already been published elsewhere. Go to GOV.UK for the communications toolkit and to read the full guidance on the changes. Bringing merchandise from or to the UK in baggage or small motor vehicle If you bring goods into or take goods out of the UK in your baggage or a small motor vehicle, and you intend to use them for business, you must declare your goods and pay import duty and VAT before you move them across the border. Go to GOV.UK for more information on importing, exporting, making declarations, and getting duty and VAT refunds. HMRC webinars for UK businesses trading with the EU HMRC recently ran a live webinar to help UK businesses trading with the EU to keep imports and exports up to speed in case of a no deal EU Exit. The recording of the live webinar session held on 22 March 2019 is now available online for you to view. This webinar talks about the 5 key areas UK businesses need to be aware of: from how to register for an Economic Operator and Identification (EORI) number and Transitional Simplified Procedures (TSP), to preparing to make customs declarations, what Entry Summary Declarations (also known as safety and security declarations) are, and paying the correct import and export duty and VAT. As guidance is updated frequently, we recommend that you keep up to date by checking regularly on https://www.gov.uk/euexit or by reading the EU Exit partnership pack on GOV.UK. For more information search for the ‘Prepare your business for the UK leaving the EU’ tool on GOV.UK today. Continued EU access for UK airlines, hauliers and bus and coach operators agreed On 19 March EU Ministers formally adopted laws which mean UK airlines, hauliers and passenger bus and coach operators will continue to be able to provide services to and from the EU in a ‘no deal’ scenario. For UK hauliers, this means permits will not be required for the vast majority of journeys to the EU until the end of 2019. ECMT permits will enable hauliers to transit the EU to third countries. Operators of regular bus and coach services who have existing authorisations can also continue to provide services between the UK and the EU until the end of 2019. The UK has already announced that it will grant equivalent access to the UK for EU airlines, hauliers and passenger transport operators. This will ensure vital supply chains and connections are maintained. Go to GOV.UK for the full news story and additional information. Goods on the market: An update from the European Commission The European Commission has published the following guidance: EC guidance on goods on the market. This addresses various aspects of EU Food law after exit, including clarification on their interpretation of goods placed on the market: “If an individual food product has been placed on the EU-27 market before the withdrawal date, i.e. it has been (a) held in the EU27 for the purpose of sale, including offering for sale or any other form of transfer, whether free of charge or not; or (b) sold, distributed, of transferred by other forms to the EU27, this “stock” of food can continue to be sold, distributed or transferred in the EU27 as of the withdrawal date without the need for labelling changes” The Department for Environment, Food and Rural Affairs (Defra) are working on updating gov.uk guidance with this new information.