SMART border – Simplifying Customs
Samphire Customs is now clearing goods at the EU frontier SMART border, specifically in Calais or Dunkirk using our customs office presence in Dover (UK) and Lesquin (France). This service allows for the deferral of Import VAT, which fast-tracks the customs clearance process allowing vehicles to pass through Europe without friction.
Regime 40: Customs clearance for goods delivered into France.
Regime 42: Simplifies customs clearance for goods delivered to another member state in the European Union, via France.
By deferring the payment of Import VAT, you will avoid waiting for EU importers to make these payments before the release of goods at the destination, and/or the need to stop with a customs agent. A T1 is then no longer required, negating the need for a customs guarantee and saving on the administration cost.
Deliveries are then possible to be made directly, allowing greater flexibility with planning and more predictable journeys.
Fast Setup:
Samphire Customs promises a quick setup to get you moving quickly:
- Power of Attorney:
This form authorises Samphire Customs to handle import formalities on your behalf in France. It is a common requirement when working with a customs agent or broker. - Fiscal Mandate:
This form appoints Samphire Customs as your Tax Agent, ensuring VAT registration in France and reporting transactions to French Tax Authorities for VAT and Intrastat purposes. This is crucial for compliance with tax regulations. - EU EORI Application:
If your business does not already have an Economic Operators Registration and Identification (EORI) number, this form helps you obtain one, which is typically required for customs purposes.
Benefits Beyond France:
While the VAT registration process for French deliveries may take approximately three months, Samphire Customs offers to act as Tax Agent/Representative for shipments including those under DDP terms delivered into all other EU countries, simplifying VAT outlay on international operations.
Once set up, you will need to meet specific requirements for the export commercial invoice and share customs entry details with the consignee. Samphire Customs’s experts will guide you through this process.