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.
External resources on customs
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.
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.
ICAEW's Brexit hub
Find more guidance and material on how to prepare for the end of the transition period.
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