Importing and Exporting

NEW: 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 from the UK. For detailed guidance on the rules of origin requirements under the UK’s deal with the EU click here.

NEW: Apply to access Customs Handling of Import and Export Freight: Guidance has been issued on what to do if you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declaration.   For more information, click here.

New: Claim VAT refunds in Northern Ireland or the EU, if you are an established in Northern Ireland or in the EU: Guidance has been issued about how relevant businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system. For more information, click here.

UPDATED: How to report EU sales made on or before 31 December 2020 for VAT: Guidance on how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List has been updated in respect of the end of the Brexit transition period. For more information, click here.

UPDATED: Register to make an entry summary declaration in Great Britain: Guidance on using the S&S (Safety and Security) GB Service if you import goods into Great Britain and need to make an entry summary declaration has been updated with information about what to do if the service is unavailable. For more information, click here.

UPDATED: Open general export licence (export of dual-use items to EU member states): Guidance has been updated to take into account changes in legislation following the end of the transition period. For more information, click here.

UPDATED: List of customs agents and fast parcel operators: For more information, click here.