EU exit and trade
EU exit checklist - 10 steps to take
Follow this checklist and find out the new rules on how Northern Ireland businesses must operate from 1 January 2021
EU exit - local trade advice and support organisations
Sources of trade advice for businesses now that the UK has left the European Union
Get an EORI number
UK businesses trading with the EU and non-EU countries will need a UK EORI number.
Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland
Find out how to get authorised to declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU so that EU duty will not be payable on those goods
Duty suspensions and tariff quotas from 1 January 2021
Temporary duty suspensions and tariff quotas for importing goods into the UK
Sign up for the Trader Support Service to move goods into and out of Northern Ireland
Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.
Trading and moving goods in and out of Northern Ireland from 1 January 2021
How to prepare if you trade and move goods in and out of Northern Ireland from 1 January 2021
Finding commodity codes for imports into or exports out of the UK
Find a commodity code to classify your goods and look up duty rates, reliefs and quotas
Making an import declaration in your records
Find out how to declare imported goods to customs by entering them in your own records
Using CHIEF for declaring goods into or out of Northern Ireland
Find out when you will still be able to use CHIEF for declaring goods into or out of Northern Ireland
Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021
Find out if you need to pay tariffs on the goods you bring to Northern Ireland because they are ‘at risk’ of onward movement to the EU.
Check what you'll need to get a legally binding decision on a commodity code
Find out what you'll need to get a legally binding decision on the commodity code to use when importing or exporting your goods that will be valid from 1 January 2021
Find customs training providers
Find online and face to face training courses which will help you submit customs declarations
Find customs agents and fast parcel operators
Find customs agents and fast parcel operators who can help submit customs declarations
Find software developers providing entry summary declaration support
List of software developers to get help with entry summary declarations (safety and security declarations for imports)
Making a simplified frontier declaration
Find out how to use the simplified declaration procedure when importing goods into the UK and EU
Republic of Ireland: providing services from 1 January 2021
Guidance for UK businesses on rules for selling services to the Repubic of Ireland from 1 January 2021
Overview: Selling services to the EU, Switzerland, Norway, Iceland and Liechtenstein from 1 January 2021
Guidance for UK businesses on rules for selling services from 1 January 2021
Making an import supplementary declaration
Find out how and when to make a supplementary declaration when using simplified declarations to bring goods into the UK
Making an export supplementary declaration
Find out how and when to make a supplementary declaration when taking goods out of the UK using simplified declarations
Making a full import declaration
Find out what you need to do when making a full declaration to bring or receive goods into the UK and EU
Claiming preferential rates of duty between the UK and EU from 1 January 2021
How to claim preferential rates of duty on goods covered in the UK's deal with the EU and how to declare goods imported into the UK on your import declaration
Get your business ready to move goods to the common or EU countries
Find out what you need to do to prepare your business to move goods using common and Union Transit
Check your goods meet the rules of origin
Rules to establish the country of origin of imported and exported goods and to help identify those which qualify for lower or nil Customs Duty
Get proof of origin for your goods
If you’re using a preference from a preference agreement or the Generalised Scheme of Preferences, you will need to prove the origin of your goods.
Exporting controlled goods from 1 January 2021
Guidance explaining what will change for exporters of controlled goods from 1 January 2021
Moving your goods to common or EU transit countries
If you're using common or Union transit you'll need to prepare your goods and plan your route
Ongoing customs movements and procedures at the end of the transition period
Find out what to do if you're moving goods or have goods in customs procedures at the end of the transition period
Apply to use simplified declarations for imports
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them
Import and export goods using preference agreements
If you import or export using a preference agreement or the Generalised Scheme of Preference, you may be able to reduce the duties on your goods
Check if you can use transit to move goods to the EU and common transit countries
Use common and Union transit when exporting or taking goods out of the UK to move them quickly and delay duty until they reach their destination
How to use your ATA Carnet
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen
Wood packaging material for import and export from 1 January 2021
If you use or supply wood packaging material (WPM) to move goods to or from the EU or the rest of the world, you must make sure it meets international standards
Check or report a trade barrier
Find out what trade barriers may affect you when exporting goods or services, and how to report new ones
EU Exit: Check how to move goods through ports that use the Goods Vehicle Movement Service
If you're a trader, haulier or carrier and use a UK port using the Goods Vehicle Movement Service, find out what you need to do to get goods through customs
Export horses and ponies: special rules
Current rules for exporting horses and other equines, including ponies and donkeys, to the EU and Northern Ireland
Import or move horses and ponies from 1 January 2021
Rules for importing or moving horses and other equines, including ponies and donkeys from 1 January 2021
How to register and use the Excise Movement and Control System from 1 January 2021
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol
Bringing merchandise to the UK in your baggage from 1 January 2021
What you need to do when importing merchandise to the UK in your baggage
Taking merchandise from the UK in your baggage from 1 January 2021
What you need to do when exporting merchandise in your baggage from the UK
Export food, drink and agricultural products from 1 January 2021
Check if you need a certificate to export food, drink and agricultural products
EU Exit: Get access to the Customs Declaration Service
How to access the Customs Declaration Service (CDS) if you already have an EORI number
Apply for a Binding Origin Information decision
If you import into or export from Northern Ireland you can get a decision on the origin of your goods
EU Exit: Register for the Goods Vehicle Movement Service
If you're a haulier and move goods through a port in the UK that uses the Goods Vehicle Movement Service you'll need to register for the service to get your goods through customs
Importing and exporting waste from 1 January 2021
What UK waste importers and exporters must do to notify about waste shipments from 1 January 2021
Trading CITES-listed specimens through UK ports and airports
Designated land, sea and air ports for trading or moving CITES-listed endangered animals, plants, or their parts and derivatives
Trading under WTO rules
How to trade with other countries from 1 January 2021, if there is no UK trade agreement
EU Exit: Apply to operate a customs warehouse
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK
EU Exit: Apply to operate a temporary storage facility
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply
Register for the National Export System to make an export declaration
Find out what you need to register for the National Export System (NES) to make an export declaration
Export licences and certificates from 1 January 2021
Licences, certificates and special rules for taking goods out of the UK from 1 January 2021
Exporting or moving high risk food and feed of non-animal origin to the EU or Northern Ireland from 1 January 2021
Guidance on exporting or moving high-risk food and feed of non-animal origin (HRFNAO) from Great Britain to the EU or Northern Ireland from 1 January 2021
Find out when to make an exit summary declaration
If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a customs export declaration
Register to make an entry summary declaration in Northern Ireland from 1 January 2021
Use the Import Control System if you import goods from outside of the EU into Northern Ireland or move goods into Northern Ireland from Great Britain, to give information to customs before your goods arrive
Check if you need to make an entry summary declaration from 1 January 2021
Find out if you need to make an entry summary declaration if you are moving goods into Great Britain or Northern Ireland directly or from Great Britain to Northern Ireland
Customs declarations for goods you bring or receive into the UK
If you’re a UK-based business bringing or receiving goods from outside of the EU, you must complete an import declaration to get your goods through customs
Check what declarations need to be made for goods you send from the UK from 1 January 2021
From 1 January 2021, if you’re a UK-based business sending goods from Great Britain or Northern Ireland check what declarations may need to be made
Check if Authorised Economic Operator status could benefit you
Find out what types of AEO status you could apply for and the benefits of these
Transiting animals and animal products through Great Britain from 1 January 2021
Rules to follow if you're moving animals or animal products from one third country to another third country and transiting Great Britain (known as landbridge movements)
EU Exit: Key steps for authorised traders moving goods and products from GB into NI during three-month grace period
Know the steps that eligible businesses must take during the three-month grace period when moving certain goods and products from Great Britain into Northern Ireland
Take goods temporarily out of the UK
You may need permission to temporarily move or export goods outside the UK, for example if you take sales samples to a trade show
Import or export endangered species: check if you need a CITES permit
Check if your import, export or re-export needs a permit under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
UK sanctions
Information on UK sanctions currently in place and how to apply for a licence
UK sanctions regimes
Information on UK sanctions regimes currently in force
Inward processing
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair
End-use relief
Check if you can apply for End-Use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing
Apply for Designated Export Place approval
Find out how to apply to operate a Designated Export Place (DEP) to clear goods inland at an approved premises before moving goods to an air or sea port
Customs warehousing
You can use custom warehousing to delay duty and VAT. You will only pay when your goods leave the warehouse and go into free circulation
Outward processing
When you export goods outside the UK and EU for processing or repair and then re-import them, you can use Outward Processing to reduce your duty payments
Temporary Admission
How to apply for Temporary Admission to import goods into the UK or EU and use them for up to 2 years or more, before re-exporting them
Tariffs on goods imported into the UK
How to check the tariff rates that apply to goods you import from 1 January 2021
Brexit: UK tariffs from 1 January 2021
How to check the tariffs that will apply to goods you import when the UK Global Tariff takes effect on 1 January 2021
Export controls: dual-use items, software and technology, goods for torture and radioactive sources
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources
EU Exit: How VAT will apply for goods imported into Northern Ireland from outside the UK or EU
Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business
Pay VAT when you sell digital services to EU consumers from 1 January 2021
If you're a UK business find out how to declare sales and pay VAT if you sell digital services to EU consumers from 1 January 2021
Check what declarations need to be made for goods you bring or receive into the UK from 1 January 2021
From 1 January 2021, if you’re a UK-based business bringing or receiving goods into Great Britain or Northern Ireland check what declarations may need to be made
Changes to legal rulings for the origin of goods from 1 January 2021
Binding Origin Information decisions issued by the UK or for EORI numbers starting GB will not be valid in the EU from 1 January 2021
Changes to legal rulings for the classification of goods from 1 January 2021
Binding Tariff Information decisions issued by the UK or for EORI numbers starting GB will not be valid in the EU from 1 January 2021
Brexit: Moving goods into, out of, or through Northern Ireland
Find out how to move goods under the Northern Ireland Protocol after the transition period has ended
UK trade agreements with non-EU countries
Trade agreements with non-EU countries
Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021
Information about the movement of excise goods, which may involve interaction with customs requirements
Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business
Check if you need a customs guarantee
You need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty
Brexit: Webinars to help businesses prepare for end of UK transition
Free webinars to help businesses across various sectors to prepare for the end of the transition period
Brexit: Placing an e-cigarette on the market from 1 January 2021
From 1 January 2021 there will be new rules for placing an e-cigarette on the market
Trading timber: imports and exports from 1 January 2021
Prepare for the rules that will apply to buying and selling timber and timber products from 1 January 2021
Brexit: Trade remedies transition policy
Trade remedies protect domestic industries from unfair practices around imports
Brexit: New support offered through the customs grant scheme
Recruitment, employee training, IT and and training projects grants for Northern Ireland businesses that complete customs declarations
Tool: Check duties and customs procedures for exporting goods
Access information such as duties and customs procedures for over 160 markets around the world
Brexit: Export licences and special rules from 1 January 2021
Licences, certificates and special rules after the transition period
Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021
Information about the movement of excise goods, which may involve interaction with customs requirements
Starting and ending transit movements in Northern Ireland using common and Union transit
Find out what you need to do if you start and end transit movements in Northern Ireland using common and Union transit.
Brexit: Moving CITES specimens through Belfast Seaport, Dover, Eurotunnel and airports from 1 January 2021
Points of entry and exit for trading or moving CITES specimens
Get an EORI number
UK businesses trading with the EU and non-EU countries will need a UK EORI number.
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain from 1 January 2021
Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs
Brexit: Exporting after EU exit - country guides
Guidance explaining changes for UK exporters after the transition period
Prepare your fisheries business for changes from 1 January 2021
What you need to do as a fisheries business from 1 January 2021
Exporting or moving fish from the UK from 1 January 2021
How to export or move fish for human consumption from the UK (excluding Northern Ireland to the EU)
Importing or moving fish to the UK from 1 January 2021
How to import or move fish for human consumption to the UK
Importing and exporting wine from 1 January 2021
Rules for wine importers, exporters, producers, retailers and distributors after 1 January 2021
EU Exit: Exporting GM food and animal feed from 1 January 2021
How businesses that hold or seek authorisations for GM food or feed or animal feed additives, or export animal feed to the EU, will be affected after 1 January 2021
EU Exit: Guidance for Northern Ireland businesses making, selling or distributing chemicals to Great Britain from January 2021
Guidance on how Northern Ireland businesses in the chemical sector can prepare for the end of the transition period.
Trade with Japan from 1 January 2021
How you import from and export to Japan will change from 1 January 2021
Moving qualifying goods from Northern Ireland to the rest of the UK from 1 January 2021
Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK from 1 January 2021
Check if you can claim a preferential rate of duty
If you import or export using a preference agreement or the Generalised Scheme of Preference, you may be able to reduce the duties on your goods
Check if there are any delays at an inland border facility
Use this service if you’re a haulier, freight forwarder or driver to check if there are any delays at the inland border facility your attending, or if it’s full or closed.
Tell HMRC that you’re going to be attending an inland border facility
Use this service if you’re a haulier, freight forwarder or driver to tell HMRC in advance that you're attending an inland border facility.
Using preference agreements for goods in a customs warehouse
Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse
Moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK
Find out what to do when you're moving goods between special procedures in Great Britain and Northern Ireland.
Bring goods into or through the UK using common and Union transit
What you need to do when using common or Union transit to bring goods into or through the UK
Making an entry summary declaration from 1 January 2021
If you are moving goods into Great Britain, from Great Britain to Northern Ireland, or into Northern Ireland from outside the EU, you’ll need to make an entry summary declaration
Apply to become a registered exporter if you're established in Northern Ireland
Apply to HMRC to become a registered exporter on the Registered Exporter (REX) system
Export groups of products of animal origin to the EU or Northern Ireland
How to register for the groupage exports facilitation scheme (GEFS), eligible products, and requirements for exporters and suppliers including inspections
Refunds and waivers on customs debt by HMRC
Find out about repayment and remission of customs duties by HMRC and how to apply
How to move goods from GB to NI via Ireland
An overview of the options for moving goods from Great Britain to Northern Ireland via the Republic of Ireland
Moving personal belongings from Great Britain to Northern Ireland
Find out how to move someone's personal belongings from Great Britain to Northern Ireland.
Apply for an ATA Carnet
ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system
Apply for a CPD Carnet
Find out how the CPD Carnet works, how to apply and what to do at customs
Report goods exported to the EU using inward or outward processing
Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing
Apply for a Binding Tariff Information decision
Find out how to get a legally binding decision on the commodity code to use when importing into or exporting from Northern Ireland or EU from 1 January 2021