Correspondence

Letters to businesses about importing and exporting goods between Great Britain and the EU

HMRC letters to VAT-registered businesses in Great Britain trading with the EU, highlighting the new rules and actions to take for importing goods from or exporting goods to the EU.

Applies to England, Scotland and Wales

Documents

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

These letters have been sent to VAT-registered businesses in Great Britain trading with the EU, or the EU and the rest of the world.

They explain what businesses need to do to comply with the new rules and processes for moving goods between Great Britain and the EU, including:

  • making sure they have a UK Economic Operator Registration and Identification (EORI) number
  • ensuring they are ready to make customs declarations
  • checking if their goods are eligible for the preferential zero duty rates
  • preparing for the end of staged import controls on 1 January 2022

Businesses can keep up to date with the latest information about trading with the EU by .

Updates to this page

Published 25 March 2021
Last updated 20 June 2022 show all updates
  1. Page updated with a copy of the most recent letter, dated June 2022.

  2. Page updated with a copy of the most recent letter dated March 2022.

  3. Page updated with a copy of the most recent letter dated December 2021.

  4. Page updated with a copy of the most recent letters dated July 2021.

  5. Page updated with a copy of the most recent letter dated May 2021.

  6. Added translation

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