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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.

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.

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

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


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.

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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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