Brexit and customs processes

The UK has signed its first “from scratch” Free Trade Agreement since leaving the EU, promising new business opportunities as well as easier access for skilled workers, including accountants, to Australia’s service sectors.

Border controls with the EU are being phased in following the UK exiting the EU’s single market and customs union. The next change will apply from 1 January 2022, as explained by ICAEW’s Tax Faculty.

The coronavirus pandemic, global freight transport costs and other pressures on agri-food supply chains are cited as reasons for a further delay to introducing border controls for incoming goods from the EU.

ICAEW is calling on the government to add much-needed meat on the bones of its post-Brexit freeport strategy, following concerns of a lack of clarity about how freeport areas will work in practice.

Since 1 January 2021 when the UK left the EU, the benefit of a “booze cruise” has been severely limited. It is no longer possible to simply load up wine purchased from your favourite French vineyard, or indeed a superstore in Calais, and return to the UK without a few extra considerations.

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.

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

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

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.

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.

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.

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, delivers insights into various types of 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.

Guide for hauliers, carriers and intermediaries which brings together the key aspects of using the Goods Vehicle Movement Service to move goods between Great Britain and the EU. This information supports the transition to new customs procedures from 1 January 2022.

Simple guide which takes you through the stages involved in moving goods, covering: pre-journey documentation; documentation required when picking up goods; formalities at the EU and UK borders; and requirements after leaving the port.

HMRC reminder to traders highlighting customs changes that come into effect on 1 January 2022.

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.

Guidance from HMRC which is intended to help you understand how you may be able to pay a reduced rate of Customs Duty (known as a tariff preference).

Policy paper, case studies, and other guides on how the UK's border with the EU will work for importing and exporting goods after 1 January 2021. The guidance for traders and hauliers has been updated to reflect the revised timetable for the introduction of the next stage of UK import requirements, as well as including additional detail on policies and processes.

HMRC letters to VAT-registered UK businesses in trading with the EU, highlighting new rules and procedures for importing goods from or exporting goods to the EU. The latest letters cover how traders should prepare for the end of staged import controls on 1 January 2022.

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.