New customs and tax rules for trading with the EU started on 1 January 2021. To continue trading with countries in the EU, there are actions you must take, to make sure you’re compliant and minimise costs and delays.
Before you attempt to move your goods, you’ll need to:
- Get ready to make customs declarations, these are now needed for all exports from the UK and if you’re importing controlled goods. If you import goods that are not controlled, you may be able to delay making their declarations for up to 6 months.
- Get expert help, consider getting a contract in place as soon as you can with a customs intermediary like a freight forwarder or customs broker. This is especially important if you’re exporting or importing controlled goods, as you will not be able to delay you declarations.
- Make sure you know how to classify your goods, and how you’ll evidence their origin, your customs intermediary will also be able to help you ensure you goods are classified correctly. If you do not classify your goods correctly or if you do not accurately record the origin of the goods in your customs declaration, you may be charged the wrong amount of tax or duty. If you choose not to hire an intermediary, you will need to do this themselves.
- Follow safety and security requirements for your goods, you do not need to make an entry summary declaration for goods you import into Great Britain from the EU between 1 January and 30 June 2021. If you’re moving goods outside the UK, you will need to make an exit summary declaration if you’ve not fulfilled safety and security requirements with a customs export declaration, unless the goods are covered by the limited temporary waiver or are going directly into Northern Ireland from Great Britain. Check if you need to make an entry summary declaration.
- If you are preparing to move goods under the Northern Ireland Protocol, you can register for the free Trader Support Service.
If you need further help, you can: