BREXIT IMPORT GUIDE · upgraded. CDS (the new UK Customs Declaration Service) is being implemented...
Transcript of BREXIT IMPORT GUIDE · upgraded. CDS (the new UK Customs Declaration Service) is being implemented...
BREXIT IMPORT GUIDE
Report prepared by : Robert Hardy
Email : [email protected]
Telephone : 07487 256 543
Version : 2.6 – updated January 2019
© RMHardy Jan19
2 | P a g e
INTRODUCTION
The purpose of this document is to look at the main areas of concern related to Brexit and cross-
border trade, particularly imports. We have spent almost two years talking to companies, large and
small, about the challenges and opportunities that Brexit brings. Despite the political seesawing
and the back and forth of negotiations, our message has not changed. UK import clearances can be
smooth, trade can be largely unaffected and companies can continue to thrive.
This document deals with the following topics:-
UK / EU future relationship No deal
Customs formalities Customs simplifications
Freight flows WTO tariffs
UK import duty rates Customs Union
UK import VAT Export VAT process
WHICH DEAL OR NO DEAL?
The options have distilled in to four main contenders:-
Customs Union No Deal
Canada++ (CETA) Norway (EEA)
NO DEAL is still a distinct possibility with negotiations hanging in the balance. The Irish Backstop has
the potential to de-rail the process and, even if further agreement is reached with EU, it still has to
get through UK Parliament.
The Institute for Government ran a number of scenarios and all but one resulted in NO DEAL. HMRC
border teams are currently planning for an abrupt exit at 11pm on the 29th March 2019 (which
incidentally is a Friday). Sensible businesses are doing the same.
A summary of the various future options is as follows:-
© RMHardy Jan19
3 | P a g e
A Canada style deal would appear to be the most suitable long-term solution with an
implementation period until the end of 2020 (at least). It is hoped this would create sufficient time
for a more suitable Irish border solution to be found, relying heavily on technology and smart border
principles. Bear in mind that trade negotiations have not even started yet.
CUSTOMS UNION
There is frequent mention of the UK remaining in the Customs Union and this being a possible
‘solution’ to Brexit. It is true that whilst remaining in a Customs Union will aid UK-EU-UK trade it
actually hinders UK’s negotiations with the rest of the world. The UK would have to apply the EU
import tariff to goods from a 3rd country but would have no say as to what those tariffs are. This
could leave the UK powerless in striking trade deals with the rest of the world as they would be
unable to negotiate the import duty rate in order to achieve a reciprocal deal on UK exports.
This graph shows the EU and non-EU
trade flows for the UK. The significant
growth in the last 7 years is in imports
from EU and UK exports to non-EU.
Staying in a Customs Union would
protect the EU import column and put
significant risk on the non-EU exports
column.
© RMHardy Jan19
4 | P a g e
The need for Customs formalities would still exist. In fact, ironically, there is potential for additional
documentation in the shape of the A.UK movement certificate. Turkey is in a Customs Union with
the EU, as is Switzerland, and both require import, export and transit documentation. The Turkish
border with Bulgaria (Customs Union to EU border) is far from frictionless.
WTO TARIFFS
There is often reference to ‘the WTO tariff’ and the need to classify goods in order to calculate the
worst case scenario. This only applies to UK-EU trade as UK would be treated as a 3rd country and,
in the absence of a Free Trade Agreement (FTA), the EU ERGA OMNES rates of duty would apply.
These EU imports rates can be viewed here:
https://intertradeireland.com/brexit/tariff-checker/
However, this is not the case with imports in to UK from EU
(assuming goods are of EU origin). There is no such thing as ‘the
WTO tariff’. There are 164 members of the WTO and each has
their own set of tariffs applied to imports in to their country.
The UK tariff has not yet been published although WTO schedules
have been lodged. The initial schedules are a carbon copy of the
current EU ones (even using € instead of £). The UK WTO
schedules are available here : https://www.mybrexit.uk/downloads
Dominic Raab’s technical notices confirmed that the UK will apply its own WTO MFN rates which
may be different to those used by the EU. He also confirmed that the UK trade tariff will be issued
soon and, once available, UK importers should no longer use the current [EU] version.
Incidentally the technical notices also stated that VAT Postponed Accounting would be re-introduced
(for all imports) avoiding the need to pay VAT at the point of importation. Bear in mind that VAT
reverse charge will no longer apply, exports would be zero rated and import VAT paid (or accounted
for) on arrival in the destination country. INTRASTAT declarations will no longer be required.
We have developed a simple (FREE) tool to assist you in classifying your UK imported goods, which
can be found here : https://www.mybrexit.uk/downloads See TTC UK import tariff aid.
© RMHardy Jan19
5 | P a g e
WHAT DUTY RATE WILL THE UK APPLY?
UK income from duty today is £3bn per annum (average 1.6% of non-EU import value). However
80% of that income goes to Brussels, 20% is retained to fund the infrastructure required to collect
the duty due. It is not possible to have a free circulation model unless the money is in the centre of
the circle; Brussels in this case. So, the UK income from duty today is net nil.
It would be a waste of resources to calculate the likely UK import tariffs at
this time. Indeed, it is an impossible task until the UK formally publish their
tariff.
Whether or not tariffs apply has no bearing on the need for Customs formalities. Zero duty may be
available but there will be a need to prove eligibility and that requires a Customs declaration.
To further validate our argument that multiple WTO tariffs exist (163 to be precise, the UK one is not
ready yet!). We took a standard Customs tariff heading (car parts) and compared the min and max
WTO duty rates in various countries, including the EU.
CUSTOMS TARIFF 8708 70.. Min Duty Max Duty
Argentina 14% 18%
Australia - 5%
China 6% 10%
European Union 3% 4.5%
Israel - 6%
Japan - -
Korea (Republic of) 8% 8%
Mexico - 5%
USA - 2.5%
UK (post Brexit) Perhaps nil Probably this one
It is estimated that, should UK employ current EU ERGA OMNES rates, it would generate £14bn in
import duty revenue, per year. Bear in mind that EU ERGA OMNES rates are higher on the type of
products produced in the EU (to protect that production from 3rd party imports). Would UK really
adopt a duty rate of €188/100kilos on parmesan cheese? Or 9.6% on Evian bottled water?
© RMHardy Jan19
6 | P a g e
CUSTOMS FORMALITIES
According to Carol O’Keefe of the Irish Revenue Commissioners, no matter which arrangement is
finally decided upon Customs formalities would be required.
How and where those formalities take place is a matter for ongoing discussion. Recognising the
potential need to suddenly process large quantities of entries, CHIEF has been temporarily
upgraded. CDS (the new UK Customs Declaration Service) is being implemented and is intended to
accommodate the new UCC (Union Customs Code) requirements as well as the increased volume of
declarations (up from 55 million to 255 million and with 145,000+ UK traders exposed to Customs
formalities for the first time). We estimate that 350,000 traders across Europe will be exposed to
Customs formalities for the first time as a result of UK leaving the EU.
To avoid friction at the border, Customs and the trade need import clearance processes to be (a)
simplified and (b) audit based where possible. Tools exist today to make this possible but many
traders are unaware of their existence or importance. More than 95% of entries are capable of
instant clearance and our underlying objective is to make sure you are regularly in this green lane.
© RMHardy Jan19
7 | P a g e
CUSTOMS SIMPLIFICATIONS
Amongst the simplifications and components available to lessen the impact are:-
AEO (Trusted Trader) status, for example, offers a number of benefits, not least:-
Faster transit at the border Fewer physical Customs examinations
Preferential treatment by Customs Easier access to Customs simplifications
70% reduction in bonds and guarantees (including deferment account)
CFSP (Customs Freight Simplified Procedures) and CBW (Customs bonded warehousing) can be used
for most Customs regimes including home use, end use, excise goods, OPR and IPR transactions.
Very few restrictions apply. The benefit of these procedures is that the final clearance can, largely,
be disconnected from the physical movement of the goods and therefore avoid potential delays en-
route. Just-in-time supply chains are not founded on speed but rather on predictability.
ETSF (External Temporary Storage Facility) is suitable in some cases as it provides the ability for
Temporary Storage under Customs control. ETSF is typically suited to a port or inland clearance
facility. ETSF also offers the ability to obtain Authorised Consignor/Consignee status meaning that
transit documents can be authenticated (or finalised) at your premises. This may be extended to
Trusted Trader status.
The final Customs process employed will largely depend on whether or not tariffs apply. AEO status
and CFSP authorisation are suitable with or without tariffs. Customs Warehousing is only really
effective if imports attract a positive rate of duty since this allows the tax point to be shifted to
warehouse exit rather than point of import arrival.
© RMHardy Jan19
8 | P a g e
In most cases we recommend CFSP with optional AEOC as together these offer cost effective
benefits to both supply chain and finance. A brief summary of each element is contained at the back
of this report.
With the right
approvals and
simplifications,
process flows
can be as shown
here.
The vast majority of the 55 million entries currently processed are done so using CFSP. Companies
such as UPS, Amazon, ASOS, Procter & Gamble and others currently use Customs simplifications
extensively. Simplified Frontier Declarations normally clear instantly and as such your vehicle can
pass through the port un-impeded. The final Customs declaration being done later (after delivery in
most cases).
We recently released a video explaining how EU/UK freight movements might look. Follow this link
to view https://www.mybrexit.uk/no-deal-scenario
We released a further short video detailing who needs to do what for both imports and exports and
in a simplified environment compared to a standard one. Simplifications appear essential if you
want to keep the supply chain moving. The video can be viewed here:
https://www.mybrexit.uk/process-flow
WHICH SOLUTION IS BEST FOR YOU?
The UK Customs approvals and simplifications that best fit your business will depend on the role you
play in the process, we have drawn up the following table to highlight what is available and what
process is the most appropriate in each case:-
© RMHardy Jan19
9 | P a g e
If, for example, you are an EU producer supplying UK retail you may well be the importer under
consignment stock rules. This would require you to register for VAT in the UK under the NETP (Non
Established Taxable Person) rules. You do not need a UK company. For our explainer video please
follow this link : https://www.mybrexit.uk/eu-producer-supplying-uk-retailer
BARE MINIMUM
The absolute minimum requirement is for a UK EORI number. Once you have this we can at least
perform import Customs clearance for you. It would be on a port clearance basis which would not
be our preferred option. We would rather use Customs simplifications in order to avoid potential
delays or congestion at the port. If you do not currently have a UK EORI number you should apply
for one now : https://www.gov.uk/eori . It is quick, easy and FREE. You normally receive your EORI
number within two days (providing you already have a UK VAT number).
© RMHardy Jan19
10 | P a g e
USING CUSTOMS SIMPLIFICATIONS
The most efficient way to negotiate the import Customs process is with simplifications which are
designed to ‘divorce’ the clearance process from the physical movement of the goods and thus avoid
unnecessary delays.
CFSP only requires a simplified frontier (border) declaration with the promise to submit a full
declaration later, by the 4th working day of the following month. This means that your [EU] imports
can move pretty much as they do today, with Customs formalities being completed after the event.
A little like INTRASTAT today and we never hear of supply chains disrupted by the need to complete
INTRASTAT declarations!
CFSP is seen by many (including Customs) as the best way to avoid congestion at the UK border.
Access to CFSP is under-written by a Deferment Account (DAN). If you fail to submit the final
Customs entry your deferment account will be debited using the full rate of duty for the goods
declared on the initial frontier declaration.
To obtain a DAN you must provide security which is generally calculated as follows:-
(One month duty and VAT liability x 2) x 100%
This security takes the form of a CCG (Customs Comprehensive Guarantee) and the application form
(CCG1) automatically calculates the level of bond required depending on the type of application.
IS AEO (AUTHORISED ECONOMIC OPERATOR) STATUS REQUIRED?
You do NOT require AEO status to obtain a DAN or access to CFSP – but it is easier (and cheaper) if
you are AEOC approved. It is not urgent at this stage.
AEOC status will mean that the bond calculation is reduced by 70%. However, AEO applications (C
and S) are arriving thick and fast at Customs and many will not be in place by 29th March. Do not
start with AEO.
© RMHardy Jan19
11 | P a g e
The best NO DEAL sequence is:-
We normally apply for a small bond level on CCG (approx. £10K in most cases). This gives a DAN of
£5K and, more importantly, gives you access to the tools that will be used to avoid congestion at the
border. We lodge the AEOC application soon after although we expect this to be delayed. Once
AEOC comes through you can either reduce your bond (for the same DAN level) or keep the bond
the same and automatically increase your DAN level by 333% without additional security required.
THE UK IMPORT PROCESS
The process will depend on whether or not you have EORI or CFSP. Before there can be a UK import
there must be an export (from somewhere). We would urge you to read our Brexit Export Guide to
understand the process relationship between the two. In simple terms, the exporter will issue an
export declaration which will also create an EXS (Exit Summary Declaration). The export declaration
is required to discharge the exporters VAT liability as they will be zero rating their export
(remember, reverse charge and INTRASTAT will no longer apply). Depending on the INCOTERMS
this will leave you with the import formalities to take care of.
EORI ONLY : a full Customs entry (48 data fields) needs to be pre-lodged so that the vehicle can be
allowed to board the ferry/train en-route to the UK. No pre-lodgement : no loading. The entry will
be routed in one of three ways :
© RMHardy Jan19
12 | P a g e
Route 1 – indicates that your goods have been selected for a documentary check and you
must furnish Customs with all relevant documents, before your goods can be cleared.
Route 2 – indicates that your goods have been selected for a documentary check and a
physical examination. Customs will check to ensure that the goods declared on the import
declaration correspond to the actual goods. Significant potential for delay here.
Route 6 – indicates that your goods have been cleared on the basis of the import declaration
received. Good to proceed.
The vast majority will achieve route 6 status but this is not guaranteed.
CFSP APPROVAL : a simplified Customs entry (10 data fields) needs to be pre-lodged so that the
vehicle can be allowed to board the ferry/train en-route to the UK. No pre-lodgement : no loading.
The simplified entry will nearly always achieve route 6. We then have up until the 4th working day
of the next month to present the full entry. You can do what you like with the goods in the
meantime.
DATA FLOW
The flow of data is probably the most important element in post Brexit trade. Even in the most
basic cross border movement four things need to happen:-
Export declaration
Exit summary declaration (EXS)
Entry summary declaration (ENS)
Import declaration
We have not yet spoken of the ENS (Entry Summary Declaration) as we have, so far, concentrated on
the import declaration. An overview of ENS is included further in this guide.
It is likely that one or all of these formalities will be completed by a 3rd party agent (such as Oakland
Invicta) acting on behalf of either the exporter, the carrier, the importer or all three. Data flow is
therefore essential and can be broken down as follows:-
© RMHardy Jan19
13 | P a g e
HEADER INFORMATION (PRE RECORDED) TRANSACTIONAL INFORMATION
Consignor name and address
Consignor EORI number
CFSP approval number
Deferment approval number
Authorisation to represent
C1207N deferment
List of regular consignees & EORI’s
Incoterms per consignee
CIF* additions/deductions
List of product codes with, for each:-
Tariff number
Country of origin
Trailer number
Intended export route (eg Calais/Dover)
ETA at UK point of arrival
Type of import (home use, IPR etc)
Consignee
Confirm incoterms for this consignment
Export invoice currency
List of product codes with, for each:-
Packages (no. and type)
Weight (gross and net)
Value
The items shown in GREEN are only required if
you have CFSP approval or your own DAN.
*CIF is the value for duty. This is the value up
to UK arrival. For DDP we deduct freight costs
after arrival and for Ex Works we add the
freight costs up to point of UK arrival.
The items shown in GREEN are ONLY required
in an EORI only port clearance. For CFSP we do
not require the items in GREEN until after the
goods have been delivered.
The transactional information shown above is largely what was required by the exporter to create
their initial export declaration. This data needs to be transferred to your Customs agent without
delay so that the ENS and import entry can be pre-lodged.
You will see that CFSP has more requirements in the set-up phase but far fewer in the transactional
stage. This is precisely why we favour CFSP and would urge you to seriously consider this aspect.
ENS – ENTRY SUMMARY DECLARATION
EVERY border crossing requires an EXIT and an ENTRY, whether that be UKEU or EUUK. This is
in addition to any formal Customs import or export entries.
When an export declaration is done it automatically creates the EXIT Safety & Security Declaration
(EXS). Therefore, providing export declarations are prepared, as they should be, then you can safely
disregard the EXIT declaration.
© RMHardy Jan19
14 | P a g e
Not so with imports. Reason is that import entries can be done AFTER the border crossing whereas
exports cannot. So, for imports a declaration is required, even if the eventual destination of the
cargo is outside the territory of the border about to be crossed.
It is mandatory for carriers to provide Customs authorities with advance information for goods being
brought into that Customs territory.
Customs are very likely to stop a vehicle that does NOT have an ENS message pre-lodged.
The ENS message must be submitted 2 hours before arrival at the named border (not the point of
exit but the point of entry). For Eurotunnel this may be relaxed to one hour as the point-to-point
transit is quicker.
Customs will use the information contained in the ENS message to identify whether or not they need
to control the vehicle on arrival.
The data required on the ENTRY SAFETY & SECURITY (ENS) includes:
Declarant
Valid EORI number
Name and address details
Reference no
Carrier Haulier (accompanied)
Ferry operator (unaccompanied)
Goods
Total packages and weight
Type of packages
Marks & numbers
Routing
Place of loading
Route to border (which countries passed)
Border ENTRY point (name of port for example)
ETA time and date
Vehicle Vehicle identification number
Trailer seal if applicable
Import information
Importer EORI number
Description of goods
Tariff numbers involved
It is not clear, at this stage, as to what level of consolidation will be allowed for groupage trailers. It
would make sense that the consolidator details are shown as the importer but this is not yet agreed.
© RMHardy Jan19
15 | P a g e
ARE THERE ANY OTHER THINGS TO CONSIDER?
Customs processes can be as complex or simple as you want them to be. Whilst we have covered the
basics there are other aspects that you need to consider and plan for:-
FOOD LABELLING
According to EU DIRECTIVE 2000/13/EC the name and [local] address of the manufacturer, seller or
distributor MUST appear on food labelling. Post Brexit this means an address in EU for UK export
food and similarly a UK address for EU import food. We have legal entities in UK and EU and can
provide local contact information for food labelling post Brexit. Similarly we have contract packing
facilities in Redditch, Corby and Dublin and can apply replacement labels should you require.
RULES OF ORIGIN
The duty rate applicable to imported goods is defined by the tariff classification AND the origin of
the goods. Deciding the origin of a product is complex but as a rule of thumb consider that 60% of
the value decides its origin. There is no hard and fast rule and it may be worth obtaining a BOI
(Binding Origin Information) ruling to avoid doubt, complication or retrospective duty demands.
We have a wealth of experience in this field and are certified by WCO (World
Customs Organisation) in respect of rules of origin.
WHAT IS INWARD PROCESSING RELIEF (IPR)?
Inward processing is a customs procedure which allows goods to be temporarily imported in order to
undergo processing or repair. You can claim full or partial relief from import duty for these goods.
Inward processing may be particularly useful when considering the integrated EU/UK/EU supply
chains that exist today. Inward processing may be useful in moving goods across borders without
duty becoming payable.
IMPORT LICENCING
Check the Customs tariff to see if a licence is required. The following licences are those commonly
required for imports:
military equipment, firearms, ammunition, explosives and related goods
dual-use goods (a wide range of civil goods that can have a military application)
goods that may be for use in connection with chemical, biological or nuclear weapons
goods being exported to countries that have UN, EU or OSCE sanctions against them
© RMHardy Jan19
16 | P a g e
HELP & SUPPORT
Oakland Invicta has first-hand working knowledge of Customs regulations and how to employ them
to maximum effect. The Oakland Invicta team includes certified advisors to HMRC, Institute for
Government, InterTradeIreland, BordBia and others. The Operations Director of Oakland Invicta, a
registered international trade expert with the EU Commission, successfully developed the largest
24hour Customs clearance station in the UK, based at the Port of Dover.
This expertise and experience is available to you and able to quickly decipher the fast-moving Brexit
negotiations and nuances. Oakland Invicta take care of the various elements as well as being by
your side throughout and beyond the transition from full EU membership to post Brexit trade.
Oakland Invicta fees are shown below:-
A1 AEOC : Customs Simplifications approval £3,500.00
A2 AEOS : Safety & Security approval £3,500.00
A3 AEOF : Full approval (both elements) £6,000.00
A4 BTI : Binding Tariff application (per tariff item) £50.00
A5 BOI : Binding Origin application (per tariff item) £100.00
A6 Customs Comprehensive Guarantee application £250.00
I1 UK VAT registration and EORI application £350.00
I2 Customs Freight Simplified Procedure (CFSP) application £2,000.00
I3 External Temporary Storage Facility (ETSF) application £2,000.00
I4 Customs Bonded Warehouse (CBW) application £2,000.00
I5 Import Customs training per delegate day (min 4) £250.00
A7 Consultancy day rate, excluding travel £600.00
We are known to a number of funding providers and it may be possible to secure up to €5,000
support funding for the services we provide:-
Up to £2,000 funding available under the start-to-plan scheme : CLICK HERE
Up to €5,000 funding available under the Be Prepared scheme : CLICK HERE
Up to £1,050 per employee for training : CLICK HERE
© RMHardy Jan19
17 | P a g e
We hope this Brexit Import Guide gives you a better understanding of import procedures and the
confidence that you will have an expert guiding hand through the entire process should you so wish.
We have also published a Brexit Export Guide and would urge you to consult that document also.
We urge you to visit www.mybrexit.uk/engage to view our latest blogs, which include Brexit
updates, policy statements and process flows and we also recommend that you and follow:
https://www.linkedin.com/in/robhardyfr8/ as regular updates are posted on this page.
You might like to know that we do not stop once the approvals and processes are in place, we can
handle Customs declarations for you as well as Safety & Security declarations. We have access to all
UK port systems and are in the process of establishing the same in Ireland.
We look forward to the prospect of working with you.
All the best
Robert Hardy
Commercial Director
Useful links :-
To obtain a UK EORI number : https://www.gov.uk/eori
NO DEAL importing guide : https://bit.ly/2RJBHWg
NO DEAL exporting guide : https://bit.ly/2qFdOE4
Authorised Economic Operator (AEO) : https://bit.ly/21zbHzT
Customs Freight Simplified Procedures (CFSP) : https://bit.ly/1XMy2WY
Customs Warehousing : https://www.gov.uk/guidance/customs-warehousing
External Temporary Storage Facility (ETSF) : https://bit.ly/22ofxXE
© RMHardy Jan19
18 | P a g e
SUMMARY OF BENEFITS (relevant to each recommended component)
AEO
Authorised Economic
Operator
CFSP
Customs Freight Simplified
Procedures
CBW
Customs Bonded
Warehousing
ETSF
External Temporary
Storage Facility
1. Faster transit at the
border
2. Fewer physical Customs
examinations
3. Preferential treatment
by Customs
4. 70% reduction in bonds
and guarantees required
5. Access to SIVA for import
VAT (further reduces
security required for
deferment account)
6. Easier access to Customs
simplified procedures
(such as CFSP, CBW,
ETSF)
7. AEOC (Customs status is
sufficient in most cases)
Can be upgraded to
AEOS once settled
1. Simplified entry at the
port/frontier
2. High probability of
instant clearance
3. Final entry not required
until end of month
4. Good can be unloaded
and handled as today,
with Customs entry
following later
5. Converts Customs
formalities from
transactional
(truck/load) to audit
based (month end
admin)
6. CFSP can be used with or
without the CBW
components
7. A bond (monetary) is
required but this is
reduced by AEOC status
(see point 4 in AEO
column)
1. Simplified entry at the
port/frontier
2. High probability of
instant clearance
3. Goods can be delivered
directly to your
warehouse and
unloaded as normal. No
additional Customs entry
is required at this stage
4. Duty and VAT is NOT
payable until goods
leave the warehouse
5. No time restrictions for
period of storage
without final entry
6. Goods are only cleared
when they leave the
warehouse (recommend
CFSP entry so included in
monthly return of
imports/exports)
7. Goods can be entered to
home use, transit
(Ireland), re-export etc –
no need to decide until
sold/ordered
1. Vehicle is in transit to
ETSF and by-passes port
processes
2. ETSF is same status as
‘inland port’ and
effectively shifts the
frontier to your
nominated [approved]
premises
3. Particularly useful for
Port Health controls as
these can be located at
ETSF (subject to
confirmation from your
local Environmental
Health Officer)
4. Goods must be entered
within 90 days of arrival
at ETSF (can be entered
to CFSP or divert to
CBW)
5. Customs takes place at
ETSF location and no
requirement for frontier
entry (providing goods
are consigned to ETSF
on travelling transit
documents)
TRUSTED TRADER STATUS
REDUCED FEES
EASIER CUSTOMS
ADDITIONAL TIME
MORE FLEXIBILITY
CUSTOMS SUSPENDED
FULL FLEXIBILITY
SIMILAR STATUS AS PORT
Please note : we are able to process your CFSP and/or CBW returns on a bureau basis until
you are ready or able to handle in-house. We can also handle frontier declarations.