Moving Goods Between Great Britain and the EU

As a result of the UK no longer being a member of the European Union (EU), businesses in Great Britain (England, Wales and Scotland) that either export goods to EU countries or import goods from EU countries must follow rules that previously only applied when goods were exported to, or imported from, non-EU countries.

Under these rules, 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.

Here we outline what exporters and importers in Great Britain must do to comply with these rules, including applying for an EORI number and making customs declarations.

The information is intended as a starting point only. Professional advice about the rules that must be followed when exporting or importing goods should always be sought when necessary.

Applying for an EORI number

Businesses must have an EORI number in order to export goods to EU countries or import goods from EU countries.

Any type of business can apply for an EORI number, including sole traders. Applications should be made online at www.gov.uk/eori.

Submitting customs declarations

Businesses must submit customs declarations when exporting goods to EU countries or importing goods from EU countries, just as they do when exporting to or importing from countries that are not members of the EU.

Customs declarations are usually submitted electronically using the Customs Declaration Service (www.gov.uk/government/collections/customs-declaration-service).

The process for submitting a customs declaration differs depending on whether the business is exporting or importing goods, as follows:

• Exports: A full declaration is usually required before the goods are shipped. However, there are simplified procedures available for eligible exporters with a record of complying with customs requirements.

• Imports: Businesses that import goods must usually submit a full import declaration either before the goods are shipped or, in some cases, within 90 days of their arrival. Importers with a record of complying with customs requirements may be able to use simplified declaration procedures.

Using a customs agent to submit declarations

Submitting a customs declaration is complicated. Many exporters and importers hire customs agents, freight forwarders and fast parcel operators to submit declarations on their behalf.

Import/export rules for specific types of goods

Depending on what types of goods businesses export or import, they may need to comply with additional rules that previously only applied when goods were exported to, or imported from, non-EU countries. In some cases a licence or certificate will be required. The Government advises businesses to check to ensure that they are aware of requirements relating to the goods that they export or import.

VAT and duty requirements

VAT on most exported goods is 0% (known as zero-rating).

Businesses that import goods need to pay customs duty and VAT..

Northern Ireland

This information does not cover the movement of goods into, out of or through Northern Ireland, where different rules apply.

Businesses that move goods in or out of Northern Ireland can register with HMRC's Trader Support Service to receive training and advice about the export and import procedures they must follow.

Contact Ashored for help and support with your business.