Customs processes

20 October 2020: With the Brexit transition deadline looming, HMRC is sending letters to all VAT-registered businesses within Great Britain that trade with the EU and/or the rest of the world.

9 October 2020: HM Treasury has outlined plans to create modern Freeports across the UK to create new jobs and investment opportunities and help to regenerate communities.

A round-up of Brexit issues to be concerned about.

New Year’s Day 2021 will not be a typical 1 January. An entirely new customs regime will come into force, delivering a shock to companies not sufficiently prepared for the change ahead.

17 September 2020: Duty-free shops will return from 1 January 2021, but international visitors to Great Britain will no longer be able to buy and take with them tax-free purchases from other retailers in the country as the VAT retail export scheme is scrapped.

Challenges facing UK businesses trade with Europe

10 September: It’s now a matter of months before Britain transitions out of the EU. It could prove challenging and costly for businesses that aren’t prepared.

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

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.

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.

An ICAEW–CAI guide aimed at businesses with no experience of customs formalities. It will help you understand the implications for trading across a border, with a focus on the Ireland-UK border.

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

A one-hour webinar delivered by the Department for International Trade focusing on changes that businesses need to be aware of when trading with EU and non-EU countries.

EU portal for exports outside the EU or import into the EU which covers duties, taxes, product rules and requirements for all EU countries and over 120 other markets around the world. Includes an A-Z of EU trade agreements with non-EU markets and a Rules of Origin self-assessment tool (ROSA).

A selection of free webinars from the UK Customs Academy covering a wide range of international trade topics including customs declarations, methods of valuation for import duty, incoterms 2020 and moving goods into and out of the UK post-transition. 

Information on customs declaration training and the trade documentation specialists available through the Chamber of Commerce Network.

From 1 January 2021 you will need an EORI number to move goods between the UK and the EU. Find out how to apply or check the status of your application.

Guidance from the European Commission to help businesses prepare for the end of the transition period. Includes a Brexit readiness checklist for companies doing business with the UK (PDF, 6 pages) and sector-specific advice.

An Institute of Export and International Trade webinar explaining the key parts of the UK Government's Border Operating Model for traders. Supporting material is available through their Border Operating Model hub.