The UK has left the EU, and the Brexit transition period has ended. There are new rules for businesses doing business with the EU from 1 January, and you need to take action now. All information on Brexit can be found at www.gov.uk/transition.
Below are some useful links to assist with your business:
Businesses in England, call 0800 998 1098 Businesses in Scotland, call 0300 303 0660 Businesses in Wales, call 0300 060 3000
2 – Rules of Origin:
NEW: Rules of origin: Check your goods comply to trade tariff-free with the EU: With a trade deal in place, UK businesses can trade tariff-free with the EU from 1 January if their products meet agreed Rules of Origin. UK traders need to check if their products comply and how to prove they originate from the UK. For detailed guidance on the rules of origin requirements under the UK’s deal with the EU click here
Check your goods meet the rules of origin, click here
3 – Apply to operate a customs warehouse:
You can use custom warehousing to delay duty and VAT. You’ll only pay when your goods leave the warehouse and go into free circulation. Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK. Click here
4 – Importing & Exporting:
NEW: Apply to access Customs Handling of Import and Export Freight: Guidance has been issued on what to do if you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declaration. For more information, click here.
New: Claim VAT refunds in Northern Ireland or the EU, if you are an established in Northern Ireland or in the EU: Guidance has been issued about how relevant businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system. For more information, click here.
UPDATED: How to report EU sales made on or before 31 December 2020 for VAT: Guidance on how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List has been updated in respect of the end of the Brexit transition period. For more information, click here.
UPDATED: Register to make an entry summary declaration in Great Britain: Guidance on using the S&S (Safety and Security) GB Service if you import goods into Great Britain and need to make an entry summary declaration has been updated with information about what to do if the service is unavailable. For more information, click here.
UPDATED: Open general export licence (export of dual-use items to EU member states): Guidance has been updated to take into account changes in legislation following the end of the transition period. For more information, click here.
UPDATED: List of customs agents and fast parcel operators: For more information, click here.
5 – Postponed VAT Accounting:
The postponed VAT accounting system aims to avoid the negative cash flow impact on businesses that are hit by this additional VAT bill and will avoid having goods held in customs until the VAT is paid.
Check when you can account for import VAT on your VAT return. Click here
Find out how to account for import VAT on your VAT Return if you’re using postponed VAT accounting. Click here
If you account for your import VAT on your VAT Return, you’ll get a postponed import VAT statement online. Click here
6 – UK Global Tariff:
Importing goods from a developing country that pays less or no duty because it’s part of the Generalised Scheme of Preference. Click here for further information.
Importing goods from a country that has a trade agreement with the UK, such as the EU. Click here
Importing goods that have a relief or tariff suspension that’s operated by the UK. Click here
The full consolidated tariff schedule at 10-digit product code level, that includes the UKGT along with tariff suspensions, reliefs and other tariff measures, was published in legislation on 16 December 2020. Click here for more information.
Click here to check the UK Global Tariff that applies to goods you import.
The existing commodity code system continues to apply from 1 January 2021 onwards. If you need help finding your Commodity Code click here
You can contact HMRC for help getting a commodity code. Click here
7 – Border Operating Model:
The Border Operating Model has been updated to reflect the UK’s new Trade and Cooperation Agreement with the EU. The vast majority of the Border Operating Model remains unchanged. For more information, click here
8 – Trade:
NEW: Trading with developing nations: Guidance has been issued with details on the UK’s Generalised Scheme of Preferences. For more information, click here.
UPDATED: Trading under WTO rules: Guidance on how to trade with other countries if there is no UK trade agreement has been updated with new guidance for Great Britain and Northern Ireland. For more information, click here.
UPDATED: UK Sanctions: Guidance has been updated to reflect that the UK’s sanctions framework has changed. For more information, click here.
NEW: Using the UKCA marking: Guidance has been issued to help you find out if you need to use the UKCA marking and how to use it. For more information, click here.
NEW: Using the UKNI marking: Guidance has been issued to help you find out if you need to use the UKNI marking and how to use it. For more information, click here.
NEW: Placing manufactured goods on the EU market: Guidance has been issued on what you need to do to comply with regulations on manufactured goods you place on the EU market. For more information, click here.
10 – Northern Ireland Specific Guidance:
UPDATED: Trading and moving goods in and out of Northern Ireland: Guidance has been updated to include information about bringing goods into Northern Ireland from Great Britain and from outside the EU; how you can check how to claim preferential rates of duty; moving qualifying goods between Northern Ireland and Great Britain through Ireland; moving personal goods in your baggage; sending or receiving goods in parcels and moving cash. For more information, click here.
UPDATED: Using CHIEF for declaring goods into or out of Northern Ireland from 1 January 2021: EORI number guidance has been added for Northern Ireland traders using CHIEF. For more information, click here.
UPDATED: Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving into the EU from 1 January 2021: Information has been updated about how to check that goods brought into Northern Ireland from Great Britain are not ‘at risk’, when your goods are not ‘at risk’ due to the applicable tariffs and what supporting evidence you’ll need to declare your goods not ‘at risk’. For more information, click here.
UPDATED: Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain: Guidance has been updated with information updated about how often you will need to fill in the customs duty waivers form, after you have made your first claim. For more information, click here.
11 – Data, Intellectual Property and Copyright Law:
NEW: Using personal data in your business or other organisation: Guidance has been issued on what action you need to take regarding data protection and data flows with the EU/EEA. For more information, click here.
NEW: Retaining protection in the UK for EU Intellectual Property rights: Guidance has been issued with information on retaining protection in the UK for EU Intellectual Property rights. For more information, click here.
UPDATED: Intellectual property after 1 January 2021: There have been changes to UK intellectual property law to ensure the UK’s departure from EU IP systems. For more information, click here.
UPDATED: Changes to copyright law from 1 January 2021: Guidance covering the impacts on UK right holders and users including businesses, cultural heritage institutions and consumers has been updated to reflect that the end of the transition period. For more information, click here.
12 – Webinars:
HMRC customs declarations webinars: have launched multiple editions of this live webinar covering how to complete customs import declarations and explaining how to make import declarations when importing goods between the EU and Great Britain. To register and find a date, click here.
HMRC webinars: Get help on UK transition with online webinars from HMRC by registering for webinars on:
Importing: staged controls and how to prepare to use them
Exporting: actions you need to take to prepare for 1 January 2021
To register, and for more information. Click here.
The Health and Safety Executive (HSE) is hosting a series of free podcasts to help businesses that make, use or supply chemicals, understand what actions they should take as independent GB chemical regimes are now in place. To listen to the podcast, just search ‘The HSE Podcast’ on your chosen platform. Audiences can also register to receive notifications for each episode released, to do so, click here.
HSE and the Department for Environment, Food and Rural Affairs (DEFRA) will host a webinar on Wednesday 20 January at 10am. The event will cover the actions businesses need to take now an independent GB chemical regimes is in place. To register, and for more information, click here.
These cookies are required for our website to operate and include items such as whether or not to display this pop-up box or your session when logging in to the website. These cookies cannot be disabled.
We use 3rd party services such as Google Analytics to measure the performance of our website. This helps us tailor the site content to our visitors needs.
We may use advertising services that include tracking beacons to allow us to target our visitors with specific adverts on other platforms such as search or social media. These cookies are not required but may improve the services we offer and promote.