Declaring goods and paying any duty for UK business that trade with the EU in the event that the UK exits the EU without a deal.
In the event that the UK leaves the EU without a deal on 12 April, many UK businesses will need to apply the same processes to EU trade that apply when trading with the rest of the world.
This guidance does not apply to importing or exporting goods between Ireland and Northern Ireland. Sign up for EU Exit email alerts to find out when new guidance about this is published.
Making a declaration
Most businesses use a customs broker, agent, or freight forwarder to make customs declarations for them. This can make importing and exporting simpler and faster.
Alternatively, you can make declarations yourself by obtaining software or by using the National Export System for export declarations.
Check how to complete a customs declaration.
Getting help from third parties
There are third parties that can help with the customs process and movement of your goods, these are:
- freight forwarders
- customs agents or brokers
- express courier industry (fast parcel operators)
Freight forwarding is a service that involves moving goods around the world for importers and exporters. A freight forwarder will arrange customs clearance of goods crossing the frontier and they’ll have the right software to communicate with HMRC’s systems.
Customs agent or broker
Customs agents and brokers make sure that your goods clear through customs on their way to the final place of delivery in the UK.
A customs agent or broker will act as either a direct representative or indirect representative.
Express courier industry
The express courier industry involves operators who specialise in time definite transportation services for documents, parcels and freight.
These fast parcel operators offer world-wide, integrated, door-to-door movement of shipments. They track and control shipments throughout their journey.
Software providers offer software that enables you to make customs declarations electronically to HMRC’s systems.
National Export System
Making your own declaration
You can make export declarations using HMRC’s National Export System. It operates within the Customs Handling of Import and Export Freight (CHIEF) system, which controls the movement of international cargo.
Making a declaration using third parties
If you’re using an agent, courier or freight forwarder, they’ll ask you to complete a commercial invoice. The commercial invoice must show the price you’re selling your goods for.
You must list separately, the price of any freight costs or export insurance (which you may have included in the selling price).
Check what data you need for full and simplified export declarations.
VAT, Excise and Customs Duty on goods you import or export
In addition to making import declarations, you may also be required to pay VAT, Excise or Customs Duty when you import your goods. The following sections provide a high level overview of these rules. Further information will be published ahead of April 2019 on what tariffs will apply in the event of a no deal scenario.
Pay Customs Duty on goods
You might have to pay Customs Duty on your imports depending on the classification of your goods and where they’ve come from. Some goods benefit from a duty suspension regime.
Your goods might also be liable to additional duties, such as Anti-Dumping Duty.
HMRC does not release goods until you’ve paid all the charges you owe.
However, there are a number of customs procedures which can defer the payment of these duties.
VAT on exports
You can usually zero rate goods you’re exporting out of the UK.
VAT on imports
UK VAT-registered businesses will be able to account for import VAT on their VAT Return, rather than paying import VAT on or soon after the time that the goods arrive at the UK border.
This will apply both to imports from the EU and non-EU countries.
Bringing vehicles into the UK if the UK leaves the EU with no deal
If the UK leaves the EU with no deal, vehicles brought permanently into the UK after this date will be classed as an import and any applicable import duty and VAT must be paid.
You will be able to use the existing Notification of Vehicle Arrivals (NOVA) service to tell HMRC.
The New Means of Transport (NMT) rules will not apply to vehicles purchased after the UK leaves the EU. However, if you buy a NMT in the EU before the UK leaves the EU and it arrives in the UK after this date, the NMT rules may still apply.
If you make an EU online NOVA notification before the UK leaves the EU, you can still use the online service to amend the notifications up to 1 year and 14 days after you make the notification.
Excise Duty on imports
You must pay Excise Duty on tobacco products, alcohol and fuel that you import into the UK. A list of products and the rates of Excise Duty are published in the Tariff.
At the time of importation you must either pay the Excise Duty that’s due, or place the excise goods under a Customs or Excise Duty suspension arrangement.
Excise Duty on exports
If your business exports excise goods from the UK, you must follow the correct procedure, depending on whether the goods are in an Excise Duty suspension arrangement or Excise Duty paid. You can reclaim Excise Duty paid on goods you’re exporting out of the UK.
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