HMRC guidance on customs procedures and moving goods to and from the EU post Brexit

Released 04 December 2018

HMRC have published a series of new guides about customs, excise and VAT and trading with the EU in the event that the UK exits the EU without a deal.

Customs procedures if the UK leaves the EU with no deal explains about simplified customs processes for UK businesses trading with the EU following a no deal Brexit.

Declaring your goods at customs if the UK leaves the EU with no deal explains about declaring goods and paying any duty for UK business that trade with the EU following a no deal Brexit.

Get a UK EORI number to trade within the EU explains how UK businesses trading with the EU can obtain a UK EORI number to continue trading following a no deal Brexit.

Exporting and importing goods if the UK leaves the EU with no deal explains import and export processes that UK businesses trading with the EU would need to follow in the event of a no deal Brexit.

Moving goods to and from the EU through roll on roll off locations including Eurotunnel explains about using roll on roll off locations or Eurotunnel to transport goods to or from the UK following a no deal Brexit. A list of roll on roll off ports is available at https://www.gov.uk/guidance/list-of-roll-on-roll-off-ports.

Further information will be published in January 2019 specifically for the importers, exporters, carriers, and port operators. HMRC has written to businesses setting out things they should do as part of preparing for no deal. The letters are available at https://www.gov.uk/government/publications/no-deal-brexit-advice-for-businesses-only-trading-with-the-eu.

For more information, view the collection at Trading with the EU if the UK leaves without a deal.

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