NLD Tax Exports to UK Declaration


On Oct. 21, NLD Tax said mandatory ENS for exports to UK postponed.


  • NLD Tax said mandatory ENS for exports to UK was postponed to Jan. 31, 2025.
  • Follows UK GVT Mar. 2021 updated guide to how EU border will work in Brexit #88170.
  • Overview
  • Exporters of goods to UK must submit Entry Summary Declaration (ENS) from Jan. 31, 2025 and do this before the goods arrive in the UK.
  • UK initially planned to introduce ENS on Oct. 31, 2024 but the deadline has expired.
  • No changes to complying with declaration procedure in EU for goods transported to UK.
  • ENS and other measures are part of UK's Border Target Operating Model (BTOM).
  • E.g. BTOM requires certificate for exports to UK for large group of animal and plant products from Jan. 31, 2024, physical check on these products from Apr. 30, 2024.
  • More on ENS announcement on pages 29, 99, 100 Border Target Operating Model document; more information on GOV.UK website.

Regulators NLD Tax
Entity Types Corp
Reference PR 10/21/2024
Functions Compliance; Financial; Operations; Reporting; Tax
Countries Netherlands; United Kingdom; Cross-Border
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 10/21/2024
Effective Date 1/31/2025
Rule Id 230676
Linked to Rule :88170
Reg. Last Update 10/21/2024
Report Section EU

Last substantive update on 10/24/2024