If you move goods between the UK and countries in the EU, you need to follow new customs and tax rules.
Your business will be affected by the new rules if you:
buy goods from an EU seller and bring them into the UK
send goods you’ve sold to a buyer in an EU country
haven’t exchanged money but need to move equipment that you use for your business, between the UK and the EU.
HMRC understand this means a lot of changes are needed, and HMRC is here to help you in several ways.
You can now apply for the SME Brexit Support Fund. Smaller businesses can get up to £2,000 to pay for practical support, including training or professional advice to adjust to new customs, rules of origin and VAT rules when trading with the EU.
You can attend HMRC webinars to help adjust to the new rules and keep your business moving.
Importing – preparing to make your supplementary declaration: To support those who’ve delayed their customs import declarations, we explain what information is required, the timeline for providing this information and how intermediaries can help you do this.
Please register to take part if you’ve imported goods since 1 January 2021 and not yet completed a customs declaration for them.
If you’re planning to import and want to understand the full declarations process please register for Customs Import Declarations: an overview.
Exporting: what you need to do to keep your goods moving: An overview of the actions you need to take now before you export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland.
Key processes include – zero-rated VAT, customs declarations, using an intermediary as well as licences, certificates, and authorisations.
Please register to take part if you’re planning to export.
Trader responsibilities when using an intermediary: This webinar explains your responsibilities as a trader, if you choose to use an intermediary to complete import or export declarations for your business. These are complex and an intermediary can save you a lot of time. Please register to take part if you’re planning to import or export.
Rules of Origin: Watch our recorded webinar: If you buy goods from the EU, or send or sell goods to the EU for your business, this webinar will help you understand rules of origin and what’s required to meet the rules.
The recorded webinar can be paused or rewound to allow you to work through the information at your own pace.
You can also:
watch HMRC’s videos on their Youtube channel to familiarise yourself with the new customs processes and what you need to do before you trade goods with the EU
use the trader checklist to make sure you’re familiar with the new rules that affect you
use HMRC’s updated guides to understand the new customs and VAT
requirements when moving goods between the UK and EU countries
sign-up to the Trader Support Service if your client’s business is moving goods between GB and Northern Ireland and use their suite of educational products – including online training modules and webinars for support with the Northern Ireland Protocol
ask and get answers to specific questions about HMRC processes for importing or exporting, by visiting our customer forums
watch webinars and videos from other government departments to support you
sign up to HMRC’s weekly email updates on news and information about importing and exporting with the EU, providing hints and tips for businesses like yours, getting used to the new rules for importing and exporting.