EU Transition

Brexit: New Rules are Here

There are changes for businesses and citizens. Check what you need to do differently if you’re:

Importing Goods from the EU

The process for importing goods from the EU to Great Britain has changed. Businesses in Great Britain need to complete the following actions to continue importing from EU countries:

Guidance

Declaring Goods

You need to make customs declarations when you import goods from the EU. These rules currently apply to importing goods from the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.

You can make the declarations yourself or hire someone else such as a courier, freight forwarder or customs agent.

Check the Rules

The rules for importing some types of goods has changed.

Get your EORI Number

You need an EORI number that starts with GB to import goods from 1 January 2021.

Check the Rate of Tax and Duty you have to Pay

You need to pay customs duties and VAT on all imports.

Check if you can Make the Process Quicker

From 1 January 2021, you’ll need to make customs declarations when you import goods from the EU. In some situations, you can delay making a declaration for up to 6 months after you imported the goods.

Exporting Goods to the EU

The process for exporting goods to the EU has changed. Businesses in Great Britain need to complete the following actions to continue exporting to EU countries from 1 January 2021.

Guidance

You should follow different guidance if you’re:

Declaring Goods

From 1 January 2021, you’ll need to make customs declarations when exporting goods to the EU. These rules currently apply to exporting goods to the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.

You can make the declarations yourself or hire someone else such as a courier, freight forwarder or customs agent.

Check the Rules

From 1 January 2021, the rules for exporting some types of goods have changed.

Get your EORI Number

You need an EORI number that starts with GB to export goods from 1 January 2021.

Find out if you charge VAT at 0%

From 1 January 2021, you can charge customers VAT at 0% (known as ‘zero rate’) on most goods you export to the EU.

Check if the EU business you are Exporting to is Ready

Before sending the EU business your goods, check they can make the necessary import customs declarations. They’ll also need a licence or certificate to import some types of goods.

SME Toolkit for Trading with the EU and NI

The Department for Business, Energy and Industrial Strategy has produced a toolkit for small and medium-sized enterprises to help them identify the decisions and actions they need to make to continue trading with the EU and the European Free Trade Association (EFTA).

The document provides an overview of actions to take outlines support, helplines and resources that may be useful for SMEs and signposts to more detailed guidance on government websites.

Keep your business moving

Doing business with Europe has changed. You need to follow new rules on exports, imports, tariffs, data and hiring. Watch the video to find out what the new rules mean for your business. You can also use the Brexit checker to get a personalised list of actions.

If your business falls under any of these sectors, click to see the changes that are happening: