Import/export VAT & other post-Brexit issues

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The post-Brexit marketplace has posed new challenges for retailers. New knowledge is needed to overcome them. The training, which is a record of a webinar, aims to provide a basic understanding of the most common challenges and what to consider.

Audience

Accountants, tax advisors and others who are/will be involved in import-export transactions and need basic knowledge of the training topics.

Topics

The following topics are covered:

  • Export/ import VAT
  • IOSS - Import One Stop Shop
  • Preferential origin of goods, statement on origin
  • Returned goods relief 

After watching the video and doing the task provided in the resources section, test your knowledge by taking the quiz. It can also be a good idea to start with the quiz (you can repeat it as many times as you like) and that way check your knowledge before and after the training.

Time

Please plan 1-1,5 hour to complete the training. 

Speakers

Zandra Horgan is a Chartered Certified Accountant, Chartered Tax Adviser, Customs Agent & Adviser in Ireland. She is co-founder of HFS which offer Customs, Accounting & Tax services to a varied client base of multinationals to the SME sector. 

Now operating his own consultancy company, Anthony Buckley provides advice to a number of accountancy and other firms, and has experience of training in customs for Irish Exporters Association, CILT Skillnet and Chartered Accountants Ireland. Formerly Head of Revenue’s Customs Service, he led Brexit planning for Irish Customs up to mid-2018. 

Recommendation for further learning

Articles published in Customs Compliance & Risk Management journal on Returned Goods Relief and Statement on Origin.  

Courses on specific topics:
VAT related to export and import in the EU - In this video training, the subject of VAT is dealt with in more detail.
Exemption from import VAT under the 'Customs Procedure 42'
Preferential and non-preferential origin of goods in the EU 

Courses that cover many topics:
Customs clearance and trade compliance in the EU training - An extensive training which provides basic knowledge in 21 modules (2 weeks of learning full-time, access granted for 3 months, so that you can combine work and learning).
Customs compliance training for EU and UK businesses (10 hours of learning).

Customs Knowledge Institute: 🔗the Customs Knowledge Institute is an Irish not-for-profit organisation whose mission is to bring together passionate customs practitioners for the purpose of enhancing customs knowledge.

Resources are available after purchase.

Comments ()

en, lt
icon
Is payment of customs duties suspended if a dispute is brought before a court?
19-05-2024

Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.

Dr. AistÄ— MedelienÄ—

€
duties, taxes, violations
en, lt
icon
Is payment of customs duties suspended if a dispute is brought before a court?
19-05-2024

Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.

Dr. AistÄ— MedelienÄ—

€
duties, taxes, violations
en, lt
icon
BTOM Phase 2 - The Common User Charge
02-05-2024

On the 30th of April 2024, the UK Government introduced the second phase of Border Target Operating Model (BTOM) checks on goods entering the UK. The government has released details on the charges that will be levied for food and drink goods entering the UK from abroad, raising concerns from trade experts about the likely effect on smaller businesses and the UK’s post-Brexit trade.

Mark Rowbotham

€
duties, taxes
en, lt
icon
BTOM Phase 2 - The Common User Charge
02-05-2024

On the 30th of April 2024, the UK Government introduced the second phase of Border Target Operating Model (BTOM) checks on goods entering the UK. The government has released details on the charges that will be levied for food and drink goods entering the UK from abroad, raising concerns from trade experts about the likely effect on smaller businesses and the UK’s post-Brexit trade.

Mark Rowbotham

€
duties, taxes
en
icon
Technology to Customs: Catch me, if you can
21-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

€
classification, duties, taxes
en
icon
Technology to Customs: Catch me, if you can
21-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

€
classification, duties, taxes
en
icon
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
21-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

€
law, import
en
icon
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
21-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

€
law, import
en
icon
VAT and duty deferment accounts in UK
07-04-2024

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

€
duties, taxes
en
icon
VAT and duty deferment accounts in UK
07-04-2024

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

€
duties, taxes
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