EU Exit - Update from HMRC

Thu 28 Mar 2019
Posted by: Sam Pileggi
Trade News

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HMRC yesterday published a new section on GOV.UK to help your business prepare for the UK leaving the EU without a deal. The pages bring together their key guidance to help you prepare if you are moving goods to or from the EU.

The 'Trading and moving goods from the UK to the EU if the UK leaves with no deal' page includes guidance on what to do:

  • before you get started - including how to apply for a UK trader number, known as a UK EORI number and deciding whether to make customs declarations yourself or get help
  • to make a customs declaration – with details of how to fill in the commodity code for your goods
  • after your goods leave the UK – with details of how long you’ll need to keep your commercial invoices and customs paperwork.

The 'Trading and moving goods from the EU to the UK if the UK leaves with no deal' page includes the same relevant guidance but with additional details including what to do:

  • when carrying merchandise in baggage
  • importing animals, plants or other controlled products
  • when your goods arrive – with details of how to pay customs duty and account for import VAT.

You can continue to find all of the latest no deal guidance on 'Trading with the EU if the UK leaves without a deal' on GOV.UK.


Don't forget that the Institute has training courses available to help businesses and intermediaries complete the customs declarations that will be required for UK trade with the EU after we leave. If your business plans to complete customs declarations for yourself or as an intermediary you can find out more about the course here.


Extension to Transitional Simplified Procedures
Last week HMRC also announced they will be extending arrangements already announced for traders to use Transitional Simplified Procedures (TSP), which will make importing goods to the UK from the EU easier. Registering for TSP will allow UK businesses to transport goods from the EU into the UK without having to make full customs declarations at the border or pay import duties straight away. UK businesses that register for TSP will now have six months to make their first full customs declaration and pay import duties, with subsequent declarations submitted monthly. TSP is also now being made available at all UK ports.

If your business currently imports goods from the EU you can find further information about the new changes to TSP and how to register your business on GOV.UK.