Import goods using transitional simplified procedures in a no-deal Brexit
Make it easier to import goods from the EU in a no-deal Brexit by delaying your declaration and paying import duties and VAT.
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This guidance does not apply to moving goods between Ireland and Northern Ireland.
In a no-deal Brexit, UK businesses that import goods will need to apply the same procedures to EU trade that apply when trading with the rest of the world.
HMRC has introduced transitional simplified procedures to help businesses import goods from the EU.
When you import goods from the rest of the world, they鈥檙e not released from customs control until you鈥檝e declared them and paid import duties and VAT.
Using transitional simplified procedures to import goods from the EU will delay:
- submitting your full declaration by letting you submit less information at the time the goods enter the UK
- paying import duties and VAT
If you already trade outside of the EU
If you already trade outside the EU and have someone to deal with customs for you (like a customs agent) or use software to submit import declarations, you can continue to do this to import from the EU.
You can also register for transitional simplified procedures, but you should check with your software provider about any additional customs rules you鈥檒l need to follow.
Register to use transitional simplified procedures
Importing controlled goods
Controlled goods are goods that must have a license to import, or excise goods like alcohol or tobacco, which have additional duties on them.
You should:
- Check if your goods are on the list of controlled goods for transitional simplified procedures.
- Find out how to import controlled goods from the EU using transitional simplified procedures.
Importing standard goods
If you鈥檙e not importing controlled goods, find out how to import standard goods using transitional simplified procedures.
If you鈥檙e importing controlled goods as well as standard goods, you can just follow the process for importing controlled goods.
Importing EU goods under the Common Transit Convention
You can use transitional simplified procedures if you鈥檙e importing EU goods under the Common Transit Convention.
The process for this will depend on whether they鈥檙e:
If HMRC withdraws these procedures
HMRC will review transitional simplified procedures after Brexit. If we decide to withdraw them, we鈥檒l let you know 12 months before. This will give you time to prepare your business to follow the full process for importing goods.
If this happens, you can:
- get someone to deal with customs for you, like a customs agent
- apply for authorisation to use customs freight simplified procedures
- follow the full import process and complete import declarations yourself
Updates to this page
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Information has been added about using transitional simplified procedures when you import EU goods under the Common Transit Convention.
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First published.