ICAEW.com works better with JavaScript enabled.

External resources on customs

Externally-produced resources providing practical information on how the UK's exit from the EU affects customs processes and international trade.

Looking for the ICAEW view on Brexit? Find the latest updates and expert analysis on customs processes at the ICAEW Brexit hub.

Goods Vehicle Movement Service (GVMS) guide

HM Government

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.

Transporting goods to and from the EU

HM Government

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.

Rules of origin for goods moving between the UK and EU


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.

The Border Operating Model

Cabinet Office

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.

Trading with the EU and Northern Ireland – SME toolkit


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.

Showing 10 of 31 items