New Brexit rules still causing confusion? Look no further…

HERE, HMRC ANSWERS some of your frequently asked questions.

Normally your courier or parcel operator will collect any customs duty and VAT from your customers before delivering the goods. Most couriers or parcel operators will give you the option to move the goods on a Delivered Duty Paid basis. This will allow you to pay these costs upfront and the courier or parcel operator will deliver the goods without collecting any duty or tax from your customers. To find out more about moving goods on a Delivered Duty Paid Basis, you will need to visit your courier’s or parcel operator’s website for more information.

Yes, all businesses that move goods between Great Britain and other countries (including the EU) must have an Economic Operator Registration and Identification (EORI) number.

That’s because if you wish to move goods between Great Britain (England, Scotland and Wales) or the Isle of Man, and other countries, you will need it to complete your customs declarations. But don’t forget, you may also need a separate EORI number if you move goods to or from Northern Ireland. If you don’t have an EORI number, you can find out more and register for free by going to GOV.UK. If you’re moving your goods between Great Britain and another country in your car, you may be able to use the online declaration service. You’ll find more information about that on GOV.UK.

Up until July 1,2021, if you import goods from the EU into GB that are not on the controlled goods list, you can delay making your declarations to HMRC for up to 175 days after you import your goods, to allow yourself more time.

You will need to make a simplified declaration in your records to do this. This is called an entry in declarant’s records. This record keeping is important so that when it’s time to do customs declarations, you have the information to hand. Before your goods are imported, it’s also important that you tell the person moving your goods whether you are using delayed declarations or not. This is so your goods are imported following the correct procedures. More at GOV.UK, searching ‘delaying declarations for EU goods brought into Great Britain‘.

If you move goods under the Northern Ireland Protocol, you should register for the free Trader Support Service (TSS) at GOV.UK, searching ‘sign up for the Trader Support Service‘. There are now more than 33,000 businesses registered for this service, which has handled over 150,000 goods consignments since January 1, 2021. This service was updated on February 15, 2021.

into the UK. If you import goods into the UK, this step-by-step guide will tell you how to bring goods into the UK from any country, including how much tax and duty you’ll need to pay and whether you need a licence or certificate. Find out more at ‘Import goods into the UK: step by step‘.

A step-by-step guide to exporting goods from the UK. If you export goods from the UK, this step-by-step guide will explain how to move goods from the UK to international destinations, including the EU. Find out more at ‘Export goods from the UK: step by step‘.

Customs and International Trade helpline. They’ll help you with importing, exporting and customs reliefs. The helpline is open from 8am to 10pm Monday to Friday and from 8am to 4pm at weekends. Call to speak to an advisor on 0300 322 9434.