HMRC publish guidance for import procedures if the UK leaves the EU without a deal

Released 04 February 2019

HMRC have published guidance on simplified procedures for imports in the event of the UK leaving the EU without a deal.

Register for simplified import procedures if the UK leaves the EU without a deal explains who can register to use transitional simplified procedures to import goods into the UK. In the event that the UK leaves the EU without a deal, from 11pm GMT on 29 March 2019, many UK businesses will need to apply the same procedures to EU trade that apply when trading with the rest of the world. Currently, under import processes for trading with the rest of the world, goods are not released from customs control until a full import declaration is made and any duty owed paid in full. HMRC has put in place transitional simplified procedures (TSP) to make it easier to import goods from the EU using roll on roll off locations like Dover or the Channel Tunnel. Once businesses are registered for TSP, they will be able to transport goods from the EU into the UK without having to make a full customs declaration at the border, and will be able to postpone paying any import duties.

HMRC have written to affected businesses explaining the TSP (see Letter to EU-only traders about Transitional Simplified Procedures - February 2019) and updated existing guidance on Moving goods to and from the EU through roll on roll off ports or the Channel Tunnel and Customs procedures if the UK leaves the EU without a deal.

View the guidance at:

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