The UK has left the EU.
Here is the latest information for businesses:
- United Kingdom of Great Britain and Northern Ireland – European Union Trade and Cooperation agreement
- Goods movement spanning the end of the Transition Period
- New and Updated Guidance
- Importing and Exporting
- Moving Goods
- Northern Ireland
- Marketing Goods
- Personal Data
- Professional Qualifications
- Designated Standards
- Trade with non-EU Countries
- Sector Specific Guidance
- End of transition check list
SME Brexit Support Fund
The £20 million SME Brexit Support Fund, offers support to help small businesses adjust to new customs procedures, rules of origin, and VAT rules when trading with the EU.
Eligibility: The SME Brexit Support Fund could give you up to £2,000 if your business has up to 500 employees, and no more than £100 million annual turnover.
SMEs who trade only with the EU, and are therefore new to importing and exporting processes, can apply for grants of up to £2,000, to pay for practical support including training and professional advice to ensure they can continue trading effectively with the EU.
For more information on the SME Brexit Support Fund, click here.
Full guidance on how you can use the grant, who can apply and how to apply, click here
Importing and Exporting
Claiming preferential rates of duty between the UK and EU: Guidance on claiming preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration has been updated. Guidance now includes a clarification to the statement of origin section and the need to identify goods that are originating and non-originating. For more information, click here
Rules of Origin: Check your goods comply to trade tariff-free with the EU: With a trade deal in place, UK businesses can trade tariff-free with the EU from 1 January if their products meet agreed Rules of Origin. UK traders need to check if their products comply and how to prove they originate. For more information, click here.
Changes to approved exporter authorisations from 1 January 2021: Guidance has been issued about approved exporter authorisations which are issued in the UK no longer being valid in EU countries from 1 January 2021. For more information, click here.
Declaring reusable packaging for Great Britain imports and exports from 1 January 2021: From 1 January 2021, reusable packaging will require an import or export declaration. You may be able to make a declaration at the border (known as a ‘declaration by conduct’) instead and provide information to HMRC on a quarterly basis. For more information, click here.
VAT and overseas goods sold directly and online to customers in the UK from 1 January 2021: Guidance on how sellers will deal with VAT for goods from overseas that they sell to customers in the UK from 1 January 2021 has been updated to include information about selling goods to Northern Ireland. For more information about selling goods directly to customers click here. For more information about selling goods in the UK using online market places, click here.
Check what declarations need to be made for goods you send from the UK or bring or receive into the UK from 1 January 2021: From 1 January 2021, if you are a UK-based business sending goods from Great Britain or Northern Ireland or if you’re a UK-based business bringing or receiving goods into Great Britain or Northern Ireland check what declarations may need to be made. For more information about goods you send, click here. For more information about goods you bring or receive into GB or NI, click here.
Check when you can account for import VAT on your VAT return from 1 January 2021: Guidance has been updated with information added about accounting for VAT if you do not know the full customs value of goods and using someone to import goods on your behalf. For more information, click here.
Carry out international road haulage from 1 January 2021: Guidance has been updated to include information about the journeys you can make in the EU, including cross-trade and cabotage jobs, what you’ll need ECMT permits for, and vehicle insurance green cards. For more information, click here.
EU business: Taxes, tariffs and importing from the UK: Guidance has been updated to show that from January 1 2021, the EU and UK Trade and Cooperation Agreement establishes zero tariffs or quotas on trade between the UK and the EU, where goods meet the relevant rules of origin. For more information on taxes and tariffs click here. For more information for EU businesses importing from the UK, click here.
List of customs agents and fast parcel operators: For more information, click here.
Moving goods under transit: The Community, Common Transit and Transport International Routiers (TIR) newsletters can be found here
Groupage consignments: The Department for Environment, Food & Rural Affairs (DEFRA) have been working with their Northern Irish counterparts at the Department of Agriculture, Environment and Rural Affairs (DAERA) alongside hauliers, to establish a new Groupage model which will aid the movements of these loads into Northern Ireland. To view groupage guidance for traders and hauliers, click here
Claiming preferential rates of duty between the UK and EU from 1 January 2021: Guidance has been added explaining how to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration. For more information, click here.
Goods Vehicle Movement service: If you are a haulier that moves goods through one or more ports that uses the Goods Vehicle Movement Service, you should apply to use Goods Vehicle Movement Service. To register for the Goods Vehicle Movement Service click here. To get a goods movement reference using the service, click here. To check that a goods movement reference is valid and if goods can be moved, click here.
How to use your ATA Carnet: Guidance about how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed, or stolen, has been updated in respect of UK Transition. For more information, click here.
ECMT international road haulage permits: Guidance has been updated to explain why you need ECMT permits in 2021, and how to buy short-term (30-day) permits to use in January and February 2021 if you want to make a third cross-trade movement. For more information, click here.
Export or move horses and ponies to the EU and Northern Ireland from 1 January 2021: Updated guidance on the documents required to move equines from GB to NI and the journey logs needed to transport unregistered equines from or through GB to the EU. For more information, click here.
Claiming a waiver for duty on goods that you bring to Northern Ireland from Great Britain: Guidance has been issued so that you can find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs. For more information, click here.
Starting and ending transit movements in Northern Ireland using common and Union transit: Guidance to assist you in finding out what you need to do if you start and end transit movements in Northern Ireland using common and Union transit has been published. For more information, click here.
DEFRA update on GB-NI authorised trader self-identification: DEFRA are working to compile a list of businesses that can take advantage of the authorised GB-NI trader 3 month grace period. The grace period will only cover certain goods: products of animal origin (POAO), composite products, food and feed not of animal origin, and plants and plant products. For more information, including how to assess if your business can be added to the list, click here.
Using CHIEF for declaring goods into or out of Northern Ireland: From 1 January 2021, find out when you will still be able to use CHIEF (for a limited period of time) for declaring goods into or out of Northern Ireland. For more information, click here.
Moving qualifying goods from Northern Ireland to the rest of the UK from 1 January 2021: Guidance has been updated with information added about goods for which specific conditions apply when moved from NI to GB, and placing qualifying goods on the market in GB. For more information, click here.
Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021: Guidance has been updated with Information about if you supply goods to a business in Northern Ireland but do not have a fixed address in Northern Ireland. For more information, click here.
Supplying authorised medicines to Northern Ireland from 1 January 2021: Guidance has been updated with information which provides assurance that licensing requirements for medicines containing controlled drugs from 1 January 2021 will not be changing. For more information, click here.
Product safety and metrology: Guidance has been updated with new guides for Great Britain and Northern Ireland added on Regulation 765/2008 on Accreditation and Market Surveillance. For more information on Great Britain guidance, click here. For more information on Northern Ireland guidance, click here.
Guidance has also been updated to include a guide on ‘UK product safety and metrology: What’s changed from 2 January 2021 in relation to Great Britain?’. For more information, click here.
Placing manufactured goods on the EU market from 1 January 2021: Guidance has been updated to note that the UK conformity assessment bodies will no longer be able to carry out mandatory conformity assessment for products being placed on the EU market. For more information, click here.
EORI Number: Ensure that you have an Economic Operator’s Registration and Identification (EORI) number. If, after Brexit, shipments require customs clearance, an EORI number will be required to continue trading between the UK and the EU and to benefit from easier customs processes. Learn more about EORI numbers here.