Brexit and customs processes

The UK government admits that post-Brexit trade deals include clauses that could prevent companies benefitting from freeport tax breaks, affecting business worth up to £35bn annually.

Businesses qualifying for a grant under the Brexit Support Fund only have until 30 June 2021 to apply and may not succeed if the £20m fund runs out before the deadline.

Small and medium-sized UK businesses needing support on customs duties and VAT will be able to apply to the SME Brexit Fund for a grant of up £2,000 to pay for professional advice or training, confirms HMRC.

16 February 2021: UPS’s Walter Van Der Meiren, who spoke at an ICAEW webinar last week, explains the main issues post-Brexit and how the EU and UK governments could ease them.

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.

Information on Authorised Economic Operator (AEO) certification with links to a selection of external resources that can help you assess whether this is an appropriate option for your company

Read the guidance to understand the chapter Trade In Goods from the UK-EU Trade and Cooperation Agreement.

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.

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.

The UK has left the EU and new rules now apply. If your business moves goods from Great Britain to Northern Ireland act now to keep your goods moving.

Bite-sized summaries explaining the actions and decisions that SMEs need to take when importing and exporting, providing services in the EU, travelling for business, trading and moving goods in and out of Northern Ireland, hiring EU citizens, and protecting data and IP. Includes a useful glossary of terms you need to know and helpline numbers.

The IOE&IT provides support, training and advice on international trade, exporting, customs, AEO status, and other key issues for UK businesses.

Suite of on-demand short videos from UK government for businesses on importing, exporting, rules of origin, tariffs, providing services to EU markets, Northern Ireland, data handling, hiring staff, and selling goods. Sector-specific videos also cover chemicals regulations, IP, emissions, waste, and Horizon funding.

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.

French government portal page providing answers to customs questions following the end of the Brexit transition period. Includes English and French language versions of 'Preparing for Brexit - French customs guidelines' detailed guidance and a collection of notes for operators, explaining current procedures in place since Brexit.

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.