ICAEW.com works better with JavaScript enabled.

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

External resources

Goods Vehicle Movement Service (GVMS) guide

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

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.

Moving goods from the EU to Great Britain

Step by step webinars which focus on the process for moving goods between the EU and Great Britain in multiple languages. The videos cover the movement of meat, alcohol, fruit, dairy, composite products and fish. The videos cover movements from Belgium, France, Germany, Italy, the Netherlands, Poland, Portugal and Spain.

Making a full import declaration

Guidance on what businesses need to do when making a full declaration to bring or receive goods into the UK, including procedures from 1 January 2022.

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.

Government sets out pragmatic new timetable for introducing border controls

Full customs import declarations and controls will be introduced on 1 January 2022 but Safety and Security declarations on imports will now not be required until 1 July 2022. The revised timetable also delays the introduction of requirements concerning Sanitary and Phytosanitary (SPS) goods, Export Health Certificates, and Phytosanitary Certificates and physical checks on SPS goods.

The Border Operating Model

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.