Brexit white paper

Brexit scenario:

Switzerland model – EFTA without EEA status

The difference with the Brexit scenario “Norway model” is that in the case of non-membership of the EEA, there is also no application of the extended free trade area. Accordingly, the rules governing the internal market in particular are not applicable. In the case of Switzerland (EEA not signed), this meant that every single simplification or arrangement had to be negotiated bilaterally.

Brexit solution Approach Switzerland model: EFTA without EEA

How is the EFTA approach without an EEA (Switzerland model) to be assessed in relation to Brexit and customs processes?

• UK equals third country
  • Customs declarations necessary for export to UK and imports to EU or vice versa
• Observe customs duties
  • Cost increase likely
• Origin determination
  • no longer an EU origin
  • Future use EUR.1 or declaration of origin on the invoice instead of supplier declaration
  • Origin of customs duties
• No more 42 procedures
• Only authorisation not possible
• Customs value
  • Conversion rate Pound
• Transit procedure must be adapted
  • T2 possible
• Excise duties
  • Switching processes
  • Delivery under tax suspension so no longer possible: is to be reorganized
• AEO (Authorized Economic Operator)?
  • mutual recognition
• Agricultural products are excluded (also among themselves in EFTA)
• Flows of goods of third-country goods with the UK or Goods from UK
  • RE-evaluate ZOLLLAGERVERFAHREN!