Importing and exporting goods

While the post-Brexit trade deal means that there are no tariffs, duties or quotas on imports from or exports to the EU, there are still a number of steps that businesses involved in importing and exporting goods either need to take, set out by the Government in its Importing and Exporting Goods guidance document:

Understand the requirements of EU Member States. The necessary processes must have been done and documentation completed to comply with these requirements. Further information is provided in Annex A and B.
GB EORI – Traders will need a GB EORI number to move goods to or from the UK. Check your EORI number. Apply for a new one if yours does not start with GB.
EU EORI – If undertaking any EU customs processes, traders will need an EU EORI.
If you are an importer, check which goods are on the controlled goods list- If your good is on the controlled goods list, you will need to complete full customs declarations from January.
If you are importing non-controlled goods, decide whether to delay the customs declaration for up to six months or complete full customs declarations on import.
Decide how to complete customs formalities: Most traders are expected to use a customs intermediary. These are experts who can make declarations on your behalf.
Duty Deferment Account (DDA) – A DDA allows holders to delay customs duty, excise duty and import duty, to be paid once a month rather than on individual consignments.
Check to see if a facilitation would benefit the business- there are a number of facilitations, including the Common Transit Convention, to help import and export goods.
If you are importing live animals or high-priority plants and plant products, traders need to be prepared for submitting additional documentation and checks taking place at point of destination.
If you are an exporter, submit customs export declarations, or separate Safety and Security exit declarations if this is required.
If you are a haulier, use the “Check an HGV is ready” service.
Demonstrate the origin of goods to benefit from the zero-tariff rates contained in the trade deal.
Make arrangements to pay import VAT.