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.

To help with this process the Government has produced a step by step checklist for importers and exporters, which can be found below:

Checklist for importers   Checklist for exporters

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