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Welcome to the second in the series of route guides.  Today we are looking at GB to FR.  This example assumes shipment from, let’s say, Dover to Calais or via Eurotunnel.  

The point is that the Member State of destination is the same as the MS of arrival.   We make this distinction as the process is different if, for example, you are shipping from Dover to Calais but destined for Italy.   We will do that one next week…

ROUTE 2 : GB to FR (shipping from GB directly to FR)

  1. GB exporter zero rates VAT as the goods are leaving the UK
  2. GB exporter creates a commercial invoice and packing list
  3. GB exporter organises export health certification (EHC, Phyto, catch certificate as required) if goods are subject to SPS controls
  4. GB exporter arranges EAD export declaration
  5. EAD auto generates an EXS exit safety and security declaration
  6. MRN generated by EAD/EXS needs to be lodged on GVMS (Goods Vehicle Movement Service)
  7. GVMS generates GMR (Goods Movement Reference)
  8. GMR is given to driver (he/she will need this at the UK border)
  9. Decision time: is the load clearing (whilst it crosses the channel) with (a) pre-lodged FR import entry or (b) inland in FR (in which case a transit is required to pass through Calais without clearing)
    1. You should obtain confirmation of the FR import entry MRN(s)
    2. You should have a TAD (transit accompanying document) issued in GB and authenticated at authorised premises prior to departure from GB
  10. Complete SMART Freight portal to confirm ‘border ready’ to receive a KAP (Kent Access Permit).  You cannot enter Kent without one and maybe fined if you do (circa £300)
  11. If you arrive in Calais, for example, without a pre-lodged FR import entry or valid transit document you might be sent back to GB!
  12. FR importer creates TRACES NT record (if SPS goods)
  13. FR importer (or agent) books the BCP at Calais/Coquelle (Boulogne for fish). BCP is the Border Control Post for the arrival of SPS goods
  14. FR importer arranges FR import entry (needs to be done at point 9 above if pre-lodged rather than transit)
  15. ENS entry safety & security declaration required 2 hours before goods arrive in Calais
  16. FR importer pays FR import duty either directly to FR customs or to the agent if agent deferment account used
  17. FR importer accounts for FR VAT either payable at the border or through VAT accounting (tbc if available in FR)
  18. ALL of the above applicable from 1st January 2021

You will see that some of the above are shown in BOLD.  The reason for this (and we will keep this theme each week) is that these are the processes we can take care of on your behalf.

Each of these guides assumes incoterms other than ex works or DDP.

Coming next week:

ROUTE 3 : GB to IT (relevant to any member state where the destination is other than the country of initial arrival in EU)

Former parts of the series:

Route 1: Great Britain to the Republic of Ireland

Photo: Flickr/creditbobby_hidy

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