Brexit. Updated guidance from HMRC

european flag 2019 v5

The government is continuing to prepare the country for every eventuality and is advising businesses that trade with the EU to continue their preparations for the UK leaving the EU without a deal. Read the latest guidance from HMRC, issued on 27th March 2019.

New GOV.UK pages to help traders prepare for EU Exit

HMRC have published a new section on GOV.UK to help business prepare for the UK leaving the EU without a deal. The pages bring together their key guidance to help you prepare if you are moving goods to or from the EU.

The 'Trading and moving goods from the UK to the EU if the UK leaves with no deal' page includes guidance on what to do:

  • Before you get started - including how to apply for a UK trader number, known as a UK EORI number and deciding whether to make customs declarations yourself or get help
  • To make a customs declaration – with details of how to fill in the commodity code for your goods
  • To move goods under transit – including how to use the Common Transit Convention to move your goods more easily
  • After your goods leave the UK – with details of how long you’ll need to keep your commercial invoices and customs paperwork.

The 'Trading and moving goods from the EU to the UK if the UK leaves with no deal' page includes the same relevant guidance but with additional details including what to do:

  • When carrying merchandise in baggage
  • Importing animals, plants or other controlled products
  • When your goods arrive – with details of how to pay customs duty and account for import VAT.

You can continue to find all of HMRC's latest no deal guidance on 'Trading with the EU if the UK leaves without a deal' on GOV.UK.

New training course for completing customs declarations

As part of HMRCs £8 million investment to support the customs intermediaries sector, a new training course is now available to help businesses and intermediaries complete the customs declarations that will be required for UK trade with the EU after we leave. If your business plans to complete customs declarations for yourself or as an intermediary you can find out more about the course, including details of the training providers, on the Customs Declarations Training website. For further details about how to register for a grant towards the cost of training go to GOV.UK.

Extension to Transitional Simplified Procedures

Last week HMRC also announced we will be extending arrangements already announced for traders to use Transitional Simplified Procedures (TSP), which will make importing goods to the UK from the EU easier. Registering for TSP will allow UK businesses to transport goods from the EU into the UK without having to make full customs declarations at the border or pay import duties straight away. UK businesses that register for TSP will now have six months to make their first full customs declaration and pay import duties, with subsequent declarations submitted monthly. TSP is also now being made available at all UK ports.

If your business currently imports goods from the EU you can find further information about the new changes to TSP and how to register your business on GOV.UK.

For further information

If you are a small business you may also find the new 'prepare your business for the UK leaving the EU' leaflet on GOV.UK useful. The leaflet includes guidance on the wider issues smaller businesses will need to consider as part of their EU Exit Preparations. For more detailed guidance you should continue to use the 'Prepare your business for the UK leaving the EU' tool, on GOV.UK which provides you with specific guidance based on your answers to seven questions about the nature of your trade.

HMRC are also delivering their latest EU Exit webinar on Thursday 28 March to help you prepare for the UK leaving the EU without a deal. The webinars cover what your business will need to know to keep imports and exports up to speed, and it identifies the key steps to continue trading with EU businesses. You can register for your place on the 'Prepare for a no deal EU Exit' webinars now. You can also catch up with their recent EU Exit webinar for UK traders at a time suit you.



DISCLAIMER: This information is for guidance only, and professional advice should be obtained before acting on any information contained herein. We will not accept any responsibility for loss to any person as a result of action taken or refrained from in consequence of the contents of this publication.




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