We are looking at Great Britain (GB) to Germany (DE) route.
In order to explain how is the exporting processing doing now after Brexit, this example assumes shipment from GB through Dover to Calais using a ferry route.
Step by step, how Alinnza (ATL) sort this exporting exercise for our customers:

GB exporter issue an invoice showing goods 0% VAT rate because they are leaving the UK customs territory.
GB exporter issue packing list, which will be with the goods and the commercial invoice remitted to our customs brokerage department.
GB exporter organises export health certification (only if required) if the goods are subject to SPS controls.
ATL arranges Export declaration, T1 and import declaration on custom point in Germany.
ATL’s haulier with T1 is free pass through customs at Dover and Calais as well without any further issue.
Haulier continues journey until German customs point, T1 has to be discharged and import custom entry in Germany has to be issued where it has to be checked by EU customs officers. If customer has deferment account after check it’s ready to go, if doesn’t they will have to pay import duty and import vat (where it’s applicable) before check could take place.

Notes about T1/T2:

T1 = applicable to non-EU goods (GB to DE).
T2 = applicable to EU goods leaving the EU and re-enter to EU custom territory of the Union while maintain the Union status of his goods.

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