Current customs procedures related to non-EU countries will be extended to the United Kingdom from the new year unless a deal is reached between the EU and the UK, the Customs Department said on Tuesday.

In a statement, the department issued guidelines on the way it will operate for the various trade sectors.

It said that all imports from and exports to the United Kingdom will have to
be covered by a Customs declaration, where all the associated duties and other
relevant taxes such as VAT and excise have to be paid prior to the release of goods for free circulation within the EU.

The procedure will be the same as that currently employed (for example) for imports or exports to the United States, Japan or any other third country to the EU.

This also includes imports and exports of parcels by post and by fast parcel operators. 

For example, the department said, importation of new or used cars will be subject to 10% duty and 18% vat, while a consignment of clothing will be subject to 12% duty and 18% vat.

A consignment of rubber tyres would be subject to 4.5% duty, 18% vat
and 70 cents / kilogramme excise duty.

Industry

Local industry that sources raw material from the United Kingdom for
further processing and eventual export can benefit from relief from import
duties by applying for an import authorisation under the Inward Processing
procedure (subject to fulfilling the relevant conditions).

The Customs Department will adopt a risk-based approach over consignments originating from or destined to the United Kingdom. This, the department said, will be in line with the current approach it implements for the movement of
goods, from and to, other third countries.

Passenger traffic

Travellers arriving from the United Kingdom can no longer make use of the EU
channel (the blue channel) but have to choose between either the green
channel if they have nothing to declare or the red channel if they have goods to
declare.

Preparations from the trade sector

The department again called on economic operators who trade with the United Kingdom to register and obtain an Economic Operator Registration Identification (EORI) number to be able to lodge declarations for their imports and exports. Economic operators can initiate the EORI registration process by sending an e-mail to: eori.customs@gov.mt.

Further details may be obtained through the following linkhttps://customs.gov.mt/bus/economic-operators-registration-identification

Economic operators were also urged to apply for an Authorised Economic Operator (AEO) status, about which more information can be found at  www.customs.gov.mt