EU exit and trade

Follow this checklist and find out the new rules on how Northern Ireland businesses must operate from 1 January 2021

Sources of trade advice for businesses now that the UK has left the European Union

UK businesses trading with the EU and non-EU countries will need a UK EORI number.

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

Temporary duty suspensions and tariff quotas for importing goods into the UK

Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.

How to prepare if you trade and move goods in and out of Northern Ireland from 1 January 2021

Find a commodity code to classify your goods and look up duty rates, reliefs and quotas

Find out how to declare imported goods to customs by entering them in your own records

Find out when you will still be able to use CHIEF for declaring goods into or out of Northern Ireland

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.

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 online and face to face training courses which will help you submit customs declarations

Find customs agents and fast parcel operators who can help submit customs declarations

List of software developers to get help with entry summary declarations (safety and security declarations for imports)

Find out how to use the simplified declaration procedure when importing goods into the UK and EU

Guidance for UK businesses on rules for selling services to the Repubic of Ireland from 1 January 2021

Guidance for UK businesses on rules for selling services from 1 January 2021

Find out how and when to make a supplementary declaration when using simplified declarations to bring goods into the UK

Find out how and when to make a supplementary declaration when taking goods out of the UK using simplified declarations

Find out what you need to do when making a full declaration to bring or receive goods into the UK and EU

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

Find out what you need to do to prepare your business to move goods using common and Union Transit

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

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.

Guidance explaining what will change for exporters of controlled goods from 1 January 2021

If you're using common or Union transit you'll need to prepare your goods and plan your route

Find out what to do if you're moving goods or have goods in customs procedures at the end of the transition period

Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them

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

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

Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen

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

Find out what trade barriers may affect you when exporting goods or services, and how to report new ones

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

Current rules for exporting horses and other equines, including ponies and donkeys, to the EU and Northern Ireland

Rules for importing or moving horses and other equines, including ponies and donkeys from 1 January 2021

When you must use the Excise Movement and Control System (EMCS), and how to register and enrol

What you need to do when importing merchandise to the UK in your baggage

What you need to do when exporting merchandise in your baggage from the UK

Check if you need a certificate to export food, drink and agricultural products

How to access the Customs Declaration Service (CDS) if you already have an EORI number

If you import into or export from Northern Ireland you can get a decision on the origin of your goods

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

What UK waste importers and exporters must do to notify about waste shipments from 1 January 2021

Designated land, sea and air ports for trading or moving CITES-listed endangered animals, plants, or their parts and derivatives

How to trade with other countries from 1 January 2021, if there is no UK trade agreement

Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK

Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply

Find out what you need to register for the National Export System (NES) to make an export declaration

Licences, certificates and special rules for taking goods out of the UK 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

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

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

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

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

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

Find out what types of AEO status you could apply for and the benefits of these

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)

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

You may need permission to temporarily move or export goods outside the UK, for example if you take sales samples to a trade show

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)

Information on UK sanctions currently in place and how to apply for a licence

Information on UK sanctions regimes currently in force

Use inward processing to delay or reduce import duties or VAT on goods that you process or repair

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

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

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

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

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

How to check the tariff rates that apply to goods you import 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

Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources

Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business

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

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

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

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

Find out how to move goods under the Northern Ireland Protocol after the transition period has ended

Trade agreements with non-EU countries

Information about the movement of excise goods, which may involve interaction with customs requirements

Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business

You need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty

Free webinars to help businesses across various sectors to prepare for the end of the transition period

From 1 January 2021 there will be new rules for placing an e-cigarette on the market

Prepare for the rules that will apply to buying and selling timber and timber products from 1 January 2021

Trade remedies protect domestic industries from unfair practices around imports

Recruitment, employee training, IT and and training projects grants for Northern Ireland businesses that complete customs declarations

Access information such as duties and customs procedures for over 160 markets around the world

Licences, certificates and special rules after the transition period

Information about the movement of excise goods, which may involve interaction with customs requirements

Find out what you need to do if you start and end transit movements in Northern Ireland using common and Union transit.

Points of entry and exit for trading or moving CITES specimens

UK businesses trading with the EU and non-EU countries will need a UK EORI number.

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

Guidance explaining changes for UK exporters after the transition period

What you need to do as a fisheries business from 1 January 2021

How to export or move fish for human consumption from the UK (excluding Northern Ireland to the EU)

How to import or move fish for human consumption to the UK

Rules for wine importers, exporters, producers, retailers and distributors after 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

Guidance on how Northern Ireland businesses in the chemical sector can prepare for the end of the transition period.

How you import from and export to Japan will change 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

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

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.

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.

Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse

Find out what to do when you're moving goods between special procedures in Great Britain and Northern Ireland.

What you need to do when using common or Union transit to bring goods into or through the UK

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 HMRC to become a registered exporter on the Registered Exporter (REX) system

How to register for the groupage exports facilitation scheme (GEFS), eligible products, and requirements for exporters and suppliers including inspections

Find out about repayment and remission of customs duties by HMRC and how to apply

An overview of the options for moving goods from Great Britain to Northern Ireland via the Republic of Ireland

Find out how to move someone's personal belongings from Great Britain to Northern Ireland.

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

Find out how the CPD Carnet works, how to apply and what to do at customs

Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing

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