Bringing in goods from the UK: what you should take into account in case of a no-deal Brexit (updated 4 April 2019)
Goods brought in to the EU from the United Kingdom (UK) must be cleared through customs if a no-deal Brexit goes ahead. Furthermore, a customs value is determined for the goods and customs duties will be levied based on this value. (Updated 4 April 2019)
The customs value is primarily based on the price paid or payable for the goods when they are sold for export to the Union (transaction value). For example, the transport and insurance costs to the place where the goods entered the Union are also (generally) included in the customs value.
When you import goods from the UK, please observe the following factors that affect the overall costs because of the customs valuation:
- When the country of dispatch is the United Kingdom (UK), 5 % of the total air transport cost is added to the customs value.
- The value of products and services used when manufacturing goods in the UK, are included in the customs value
If you are clearing goods through customs that were bought and manufactured in the UK and you have delivered accessories or services to the manufacturer for the manufacturing of these goods, the value of these accessories and services must be included in the customs value.
An additional cost is added if the value of these accessories and services is not already included in the price and you have delivered them to the manufacturer free of charge or at a reduced price.
Goods and services that are included in the customs value:
- materials, components, parts and related objects, which were included in the imported goods
- tools, matrices, moulds and other items, which were used in the production of the imported goods
- materials, which were used in the production of the imported goods
- technical design, development, artistic work and model design that took place outside the EU as well as drawings and sketches that were necessary in the production of the imported products.
About customs value, tulli.fi