Moving Goods Between Great Britain and the EU
Introduction As a result of the UK's departure from the European Union (EU), new rules apply to UK businesses that either export goods to EU countries or import goods from EU countries.
Under the new rules, all exporters and importers need an 'economic operators registration and identification number' (usually known as an EORI number). They are also required to submit customs declarations for the goods that they export or import. Depending on the specific types of goods that they trade in, businesses may also need to apply for export or import licences and comply with additional requirements such as labelling and marketing standards.
This factsheet outlines what exporters and importers in Great Britain (ie England, Wales and Scotland) must do to comply with these new rules. It explains how to apply for an EORI number, how to make customs declarations and where to find information about additional requirements for specific types of goods.
The factsheet also provides information about the rate of VAT that exporters in Great Britain are required to charge their customers in EU countries and about the customs duties and VAT that businesses in Great Britain must pay when they import goods from EU countries.
This factsheet does not cover the movement of goods into, out of or through Northern Ireland, where different rules apply under the Northern Ireland Protocol.
Applying for an EORI number Businesses must have an EORI number in order to export goods to countries in the EU or import goods from those countries. Before January 2021, this requirement only applied to businesses that exported to, or imported from, non-EU countries.
Any type of business can apply for an EORI number, including individuals operating as sole traders.
Businesses that already have an EORI number should check that it begins with 'GB'. If it does not, they will need to apply for a new one.
Submitting customs declarations Businesses must submit customs declarations when exporting goods to countries in the EU or importing goods from those countries. Before January 2021, this requirement only applied to businesses that exported to, or imported from, non-EU countries.
Customs declarations are usually submitted electronically using the Customs Handling of Import Export Freight system (CHIEF), which requires specialist software.
The process for submitting a customs declaration differs depending on whether the business is exporting or importing goods:
Customs declarations for exports For most exports, a full declaration is required before the goods arrive at the port of the country to which they are being exported. However, there are simplified procedures available for eligible exporters with a good customs compliance record.
Customs declarations for imports Until 31 December 2021, importers of most goods from the EU can delay making a full customs declaration for up to 175 days after their goods come into the UK. In addition, simplified declaration procedures are available for authorised importers with a good customs compliance record.
Go to www.gov.uk/import-customs-declaration for information about customs clearance for imported goods, including:
How to make a customs declaration.
Applying to use simplified declaration procedures.
Delaying declarations for up to 175 days.
Using a customs agent to submit declarations Submitting a customs declaration is complicated. Many exporters and importers therefore hire customs agents, freight forwarders or express carriers to submit declarations on their behalf.
New import/export rules for specific types of goods Since 1 January 2021, the rules for exporting or importing some types of goods have changed, and in some cases a licence or certificate will be required. The Government has advised businesses to check to ensure that they are aware of requirements relating to the goods that they export or import.
Government guidance about goods to which specialised rules apply includes the following:
Exporting excise goods (alcohol, tobacco and certain oils):
Importing excise goods (alcohol, tobacco and certain oils):
Labelling and marketing standards for food, plant seeds and manufactured goods:
Animals and animal products:
Plants and plant products:
High-risk food.
Tax and duty requirements VAT on most goods exported to the EU is 0% (known as zero-rating). Businesses that import goods need to pay customs duties and VAT.
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