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External resources on importing

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

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

Government sets out pragmatic new timetable for introducing border controls

Cabinet Office

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

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.

Your personal supplementary declaration planner

HMRC

Step-by-step checklist in printable PDF format that outlines the key actions businesses need to take to complete a supplementary declaration if they have chosen to delay making customs import declarations this year. Supplementary declarations must be filed within 175 calendar days of goods arriving in Great Britain.

Import goods into the UK: step by step

GOV.UK

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

HMRC

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.

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ICAEW's Brexit hub

Find more guidance and material on how to prepare for the end of the transition period.


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