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Brexit and importing

The UK Brexit transition period ended on 31 December 2020. New rules apply from 1 January 2021. This page brings together guidance and news from ICAEW, as well as externally-produced resources providing practical information on importing goods and services from the EU and UK.

Need to know

Brexit and customs processes

The UK Brexit transition period ended on 31 December 2020. New rules apply from 1 January 2021. This page brings together guidance and news from ICAEW, as well as externally-produced resources that provide practical information on navigating the new customs processes and procedures for international trade.

Latest news and insights

HMRC clarifies who can reclaim import VAT

5 October 2020: The methods for deferring import VAT might result in somebody other than the owner paying the VAT. HMRC’s latest guidance reiterates that only the owner can reclaim the VAT and use postponed accounting from 1 January 2021.

External resources

Import goods into the UK: step by step

Step-by-step guide explaining how to bring goods into the UK from any country. It covers tax and duty, customs declarations, licences and certificates, VAT refunds, commodity codes, and other import procedures.

Check when you can account for import VAT on your VAT Return

Information on which businesses can, or need to, account for import VAT on their VAT Return (also called postponed VAT accounting). It also covers businesses that use agents or forwarders to import goods on their behalf, how to complete customs declarations, and importing merchandise in baggage.

Customs Import Declarations: An overview

HMRC webinar explaining customs import declarations on controlled goods imported into Great Britain from the EU. It highlights the process for simplified, supplementary declarations and delayed import declarations, as well as key terminology.

Apply to use simplified declarations for imports

Guidance on the different simplified declarations for imports and what businesses need to do to get authorisation to use them. It also covers third-party representatives applying for authorisation.