Jei su Jungtine Karalyste (JK) nebus sudarytas susitarimas dėl išstojimo, kuriuo būtų nustatytas pereinamasis laikotarpis iki 2020 m. pabaigos (su galimybe pratęsti terminą), nuo 2019 m. kovo 30 d. muitinės tikslais JK bus laikoma ES nepriklausančia šalimi. Tuomet nuo kovo 30 d. prekybos santykiai su JK bus reglamentuojami bendrosiomis Pasaulio prekybos organizacijos taisyklėmis ir lengvatos nebus taikomos, skelbia Europos Komisija.
Tai visų pirma reiškia, kad
- bus taikomi muitinės formalumai, reikės pateikti deklaracijas, o muitinės gali reikalauti pateikti garantijas dėl galimų arba esamų skolų muitinei;
- bus taikomi muitai prekėms, įvežamoms į ES iš Jungtinės Karalystės, o lengvatos taikomos nebus;
- kai kurioms į ES iš Jungtinės Karalystės įvežamoms prekėms gali būti taikomi draudimai arba apribojimai, o tai reiškia, kad gali būti reikalaujama pateikti importo arba eksporto licencijas;
- Jungtinės Karalystės išduotos importo ir eksporto licencijos Europos Sąjungoje (27 ES) nebegalios;
- Jungtinės Karalystės išduoti muitinės formalumų arba procedūrų (pvz., muitinio sandėliavimo) supaprastinimo leidimai Europos Sąjungoje (27 ES) nebegalios;
- Jungtinės Karalystės išduoti įgaliotojo ekonominės veiklos vykdytojo leidimai Europos Sąjungoje (27 ES) nebegalios;
- valstybės narės į ES iš Jungtinės Karalystės importuojamoms prekėms taikys PVM. Į Jungtinę Karalystę eksportuojamoms prekėms PVM nebus taikomas;
- keisis PVM (už teikiamas paslaugas, pavyzdžiui, elektronines), deklaravimo ir mokėjimo ir tarpvalstybinio PVM grąžinimo taisyklės;
- vežant prekes į Jungtinę Karalystę reikės pateikti eksporto deklaraciją. Gabenant akcizais apmokestinamas prekes į JK gali reikėti pateikti ir elektroninį administracinį dokumentą;
- gabenant akcizais apmokestinamas prekes iš Jungtinės Karalystės į ES (27 ES) pirmiausia turės būti atlikti muitinės formalumai ir tik tada bus galima pradėti gabenti prekes pagal akcizais apmokestinamų prekių gabenimo ir kontrolės sistemą
- Jei nebus susitarime dėl išstojimo numatyto pereinamojo laikotarpio arba galutinio susitarimo, nuo 2019 m. kovo 30 d. prekybos santykiai su JK bus reglamentuojami bendrosiomis PPO taisyklėmis ir lengvatos nebus taikomos.
Rekomendacijos įmonėms, kurios prekiauja su JK arba gabena per ją prekes:
- Jei dar to nepadarėte, užregistruokite savo įmonę savo šalies muitinės administracijoje, kad galėtumėte prekiauti su ES nepriklausančiomis šalimis. Sąraše pateikti nacionalinių muitinių administracijų kontaktiniai duomenys.
- Įvertinkite, ar jūsų įmonė yra pasirengusi tęsti prekybą su Jungtine Karalyste arba per ją, ir ar ji turi reikiamų: žmogiškųjų pajėgumų (darbuotojų, išmanančių muitinės klausimus); techninių pajėgumų (IT sistemų ir kt.) ir muitinės leidimų, pavyzdžiui, specialioms procedūroms (saugojimo, perdirbimo arba prekėms, kurioms taikomos tikslinio naudojimo nuostatos).
- Pasidomėkite savo šalies muitinės administracijoje, kokį muitinės formalumų supaprastinimą ir lengvatas būtų galima taikyti jūsų įmonei, pavyzdžiui: supaprastintą muitinės procedūros įforminimą prekėms; bendrąsias garantijas, kuriose numatytos sumažintos sumos arba įsipareigojimų, atleidimas; supaprastintas tranzito procedūras.
- Apsvarstykite galimybę kreiptis į savo šalies muitinę, kad ši suteiktų jums įgaliotojo ekonominės veiklos vykdytojo statusą.
- Jei užsiregistravote, kad galėtumėte naudotis vieno langelio principu veikiančia minimaliąja PVM sistema Jungtinėje Karalystėje, užsiregistruokite kurioje nors iš 27 ES valstybių narių.
- Jei 2018 m. Jungtinėje Karalystėje sumokėjote PVM, pateikite prašymus susigrąžinti PVM likus pakankamai laiko iki 2019 m. kovo 29 d. , kad juos būtų galima išnagrinėti iki tos dienos.
- Informuokite savo verslo partnerius (tiekėjus, tarpininkus, vežėjus ir t. t.), nes „Brexit“ gali taip pat paveikti jūsų tiekimo grandinę.
- Apsilankykite tinklalapyje, kuriame pateikti e. mokymosi moduliai muitų ir mokesčių temomis, kad sužinotumėte, ar jums ar jūsų darbuotojams nereikia papildomo mokymo.
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