Brexit and customs processes

14 January 2021: ICAEW has issued new guidance on rules governing the origin of goods and warns businesses might end up having to pay customs charges or penalties if they fall foul of the rules.

16 December: HMRC has published guidance on the validity of binding origin information decisions issued by the UK after the transition period and what this means for businesses importing and exporting goods.

9 December 2020: ICAEW’s Tax Faculty provides an overview of the new Bill to implement key aspects of the Northern Ireland Protocol relating to the tax treatment of goods.

7 December 2020: What should UK companies – and particularly SMEs – be concerned with in the countdown to the end of the Brexit transition period? Staffing, extra costs and contract terms are the three big questions, says Paul Samrah, Partner in Moore Kingston Smith.

4 December 2020: With less than a month to go before the UK leaves the EU Single Market and Customs Union, trade is high on the agenda as negotiations between the UK and the EU go down to the wire.

4 December 2020: With a little over three weeks to go until the end of the Brexit transition period, ICAEW’s Rachel Underhill and John Boulton look at some key considerations for businesses and advisers.

24 November: HMRC has published guidance on how organisations deal with VAT when selling overseas goods to customers within Great Britain from 1 January 2021.

10 November 2020: The UK government has created the Trader Support Service to help firms involved in the movement of goods between Great Britain and Northern Ireland. It provides support on adapting to new processes, including issuing XI EORI numbers which are mandatory from 1 January 2021.

Under the ‘Northern Ireland Protocol’ Northern Ireland will have a unique status in the EU customs union and the UK. Businesses inside and outside Northern Ireland may wish to consider the implications of the protocol for their operations.

There are various issues you need to consider regarding customs. This page is about the final consideration – where the goods are deemed to "originate".

In the event that the UK reaches no agreement after the end of the transition period, the UK Government has indicated that there will be a number of changes to the VAT rules, which we summarise. Join ICAEW's Tax Faculty for more guidance and Know-How content.

Once the transition period ends on 31 December 2020, businesses will need to complete customs declarations for goods crossing the UK border (except goods moving between Northern Ireland and Ireland). Funding to help with completing the customs declarations has been made available by HMRC.

This page presents an overview of instructions and guidance for small practices to prepare during the transition period following Brexit.

The UK government and the European Commission (EC) have published guidance to help citizens and businesses understand the potential implications of the UK leaving the EU. This overview, part of ICAEW's Know-How series, helps you navigate through this guidance. Government guidance is expected to continue to evolve.

The Taxation (Cross-border Trade) Act 2018 received Royal Assent on 13 September 2018. The Act seeks to replace the current EU Union Customs Code and amend current UK VAT and excise duty laws in connection with the withdrawal of the UK from the EU.

Upcoming changes for UK and EEA companies as a result of the UK leaving the EU Customs Union and Single Market.

This webinar will cover some of the practical points that businesses and their advisors should be aware of in relation to goods moving between the UK and EU.

This webinar, in partnership with MHA MacInytre Hudson, explores export supply chain scenarios and highlights areas that UK businesses must consider as part of their Brexit planning to avoid unnecessary delays or compliance failures. It covers INCOTERMS for reviewing contracts, options for minimising customs duties, and labelling requirements.

The departure of the UK from the EU in March 2019 is a once in a generation change of profound significance. In July 2018, ICAEW and Chartered Accountants Ireland teamed up to publish a guide to Brexit designed to help our members advising UK and Irish businesses how to navigate this seminal change.

UPS Brexit resources page outlining how to ship between the UK and the EU, including a Brexit-Ready Toolkit and shipping manuals.

HMRC webinar explaining how to make import declarations to import goods between the EU and Great Britain, including simplified and supplementary declarations, as well as the key terminology and new processes.

Detailed guidance on rules of origin requirements under the EU trade agreement. It explains the most important provisions which businesses need to understand and comply with, in order to ensure that they pay zero tariffs when trading with the EU.

Set of leaflets designed for firms to hand out to clients and customers covering exporting, importing, a trader checklist, and travel to and from the UK after the end of the Brexit transition period.

Tool to help businesses fill in customs declarations and other paperwork, check if there's duty or VAT to pay, and find out about duty reliefs when importing and exporting.

Guidance for businesses and individuals on what to do if you're moving goods or have goods in customs procedures at the end of the transition period. This covers goods moving between the EU and Great Britain, goods between Great Britain and Northern Ireland, and goods between Great Britain and a non-EU country via an EU Member State.

Tool for businesses to check the UK Global Tariff that will apply to imported goods from 1 January 2021. The tables show the current Common External Tariff, the UK Global Tariff and if there is a change.

Guidance for businesses and individuals on making customs declarations, moving commercial and personal goods, transporting as a haulier or carrier, paying VAT, special customs procedures, authorisations, and duty reliefs.