Importers, exporters and intermediaries
Importers, exporters and any businesses whose goods are moved between UK and EU will face new requirements after the end of the transition period, some of which can be outsourced to third parties. You will find out more on this webpage.
Depending on the type of goods they move, traders may also have to comply with additional product-specific requirements (check our webpages on “Moving animals, plants and certain agrifood products” and “Moving controlled goods and excise goods").
HMRC Policy Announcements
Refunds and waivers on customs debt by HMRC: Find out about repayment and remission of customs duties by HMRC and how to apply. Access here
Contact lists of providers who support Customs Freight Simplified Procedures: Access here
List of customs training providers: Find online and face to face training courses which will help you submit customs declarations. Access here
List of customs agents and fast parcel operators from 1 January 2021: Find customs agents and fast parcel operators who can help submit customs declarations from 1 January 2021. Access here
Letters to businesses about new trade arrangements with the EU from 1 January 2021: HMRC letters to VAT-registered businesses in Great Britain trading with the EU and/or the rest of the world, highlighting actions they need to take to continue trading with the EU from 1 January 2021. Access here
Customs declarations for goods you bring or receive into the UK or EU:
If you’re a UK-based business bringing or receiving goods from outside of the EU, you must complete an import declaration to get your goods through customs. Access here
Apply to import multiple low value parcels on one declaration from 1 January 2021
You can use the bulk import reduced data set to declare one or more low value parcels in a single import declaration when you import goods to Great Britain. Access here
Get a guarantor for your customs comprehensive guarantee
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee. Access here
How to use a customs warehouse
Find out what you need to do when importing goods from outside the UK and EU to a customs warehouse. Access here
Movements to temporary storage facilities from 1 January 2021 to 30 June 2021
Find out about movements to temporary storage facilities from border locations in Great Britain without existing customs control systems from 1 January 2021 to 30 June 2021. Access here
Pay less import duty and VAT when re-importing goods to the UK and EU
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK and EU. Access here
UK Customs Academy
EU Trade Help Desk
Excellent resource, in plain English, for companies exporting to the EU. Access here
Trader advice from DTI
Basics on trade terms, using intermediaries, links to support. Access here
Border Operating Model
Detailed advice on import and export timings and requirements. Access here
Safety and Security Business Requirements v1.0
This document clearly explains the legislation and business requirements, including detailed data requirements, for Safety and Security Declarations, including clarifications movements to/from GB and NI, and between the UK and EU. If guidance changes we will update this file.
Border processes for customs control
Government slide pack explaining the key customs issues for EU trade following the transition period for the logistics sector. If guidance changes we will update this file.
Importers and exporters also need to be aware of the requirements applying to wooden pallets and other wood packaging material (eg. Crates, dunnage) moving between the UK and the EU: Movement of wood packaging material from 2021