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PLEASE NOTE - THERE IS AN INVETABLE CROSS-OVER BETWEEN CATEGORIES IN THIS HUB SO ALSO CHECK ELSEHWERE FOR GUIDANCE.

News

News

NOTE - THERE IS AN INVETABLE CROSS-OVER BETWEEN CATEGORIES IN THIS HUB SO ALSO CHECK ELSEHWERE FOR GUIDANCE.

HMRC - Trade rules

Questions answered on:

What the UK’s zero tariff deal with the EU means for businesses?
What proof you need to claim the preferential zero rate of duty for goods you import into the UK?
Do traders need to pay VAT for goods they import?
Where to find help and support about importing and exporting

It is important your business is ready for these new rules. At the time of writing, talks are ongoing about our future trading arrangements with Europe. Trading rules will not change or go away, and the steps that you need to take to prepare, are needed in any scenario before you can trade from 1January.

If you’re new to customs processes you can start to get familiar with them in the HMRC short importing and exporting videos on HMRC'S YouTube channel.

HMRC has a trader checklist to help you prepare for the end of the Brexit transition period.

And HMRC is running webinars where you can hear the latest information and ask questions to help you prepare for these new rules. See section below

If you plan to trade with businesses in EU countries from 1‌ ‌January‌ ‌2021, you will be affected by new customs and tax rules. In particular:   

  • Get ready to make customs declarations – these will be needed from‌‌ tomorrow on all exports from the UK and if you’re importing controlled goods. If you import goods that are not controlled, you may be able to delay making your declarations for up to six months. For more information about this go to GOV.UK.
  • Get expert help lined up – we recommend you get a contract in place as soon as you can with a customs intermediary like a freight forwarder or customs broker. This is especially important if you’re exporting or importing controlled goods, as you will not be able to delay your declarations.   
  • Make sure that you know how to classify your goods, and how you’ll evidence their origin – your customs intermediary will also be able to help you ensure your goods are classified correctly. If you do not classify your goods correctly or if you do not accurately record the origin of the goods in your customs declaration, you may be charged the wrong amount of tax or duty. If you choose not to hire an intermediary, you will need to do this yourself. You can find more information on GOV.UK.
  • And if you're preparing to move goods under the Northern Ireland Protocol, register for the free Trader Support Service.
  • Please do all you can to make sure your supply chain is ready too.

If you need further help: 

  • Attend one of our free webinars or watch one of our short films about importing and exporting.
  • Use the transition checker on GOV.UK to understand HMRC processes for importing, exporting or customs relief or call the Customs & International Trade Helpline on 0300‌ ‌322‌ ‌9434.

HMRC answer Frequently Asked Questions on New Trade rules

HMRC answer Frequently Asked Questions on New Trade rules

HMRC answer Frequently Asked Questions on New Trade rules

New rules for businesses that trade with Europe are here. Now that the Brexit transition period has ended, all businesses that move goods between Great Britain and countries in the EU, or under the Northern Ireland Protocol, must follow new customs and tax rules since 1‌‌‌ ‌January 2021. HMRC have provided answers to some of the most frequently asked questions on the new trade rules.

1. Customs processes are complicated. Who can help me complete them?

Most traders find that they need specialist support to help with importing from or exporting to the EU. For instance, you might decide to use a customs intermediary.

A customs intermediary is someone who makes customs declarations for you or your business. This could be:

  • a freight forwarder – a company that helps their clients move cargo globally, including supporting the customs process
  • a customs agent or broker – these make sure your goods clear through customs.

If you decide to use an intermediary, make sure you approach them as soon as possible, as there is high demand for these services. You can find a list of businesses that can help on GOV‌.UK.

There are still specific actions you will need to take if you get an intermediary to help you with your customs declarations. You will:

  • be responsible for paying any taxes or duties owed;
  • be responsible for providing details about your transactions to your chosen intermediary;
  • need to apply for an Economic Operator Registration and Identification (EORI) number (if you don’t already have one). An intermediary can’t apply for an EORI on your behalf and they will need this to complete your customs declarations. You can register for free on GOV‌.UK. It takes 5 to 10 minutes to apply and you will normally receive it in under a week.

For more information, you can:

2. My business is located in the United Kingdom and I export goods to EU customers, can you explain how I should account for VAT?

If you sell, send or transfer goods out of the UK you do not normally need to charge VAT on them in the UK. You can zero-rate most exports from:

  • Great Britain to a destination outside the UK
  • Northern Ireland to a destination outside the UK and EU.

If you incorrectly charge UK VAT on exports of goods, your customers may also have to pay VAT in the country where the goods are imported.

Different rules may apply in different countries. Therefore, it’s important that you understand the import VAT rules of each EU country that you sell to.

You can find out more about exports, sending goods abroad and charging VAT on GOV‌.UK.

3. I send goods from the United Kingdom to my customers in the EU, has anything changed about how I should account for VAT?

Yes. Previously, before the end of the transition period:

  • VAT was due on the goods that you sold to your EU customers. If your EU customer was not VAT registered themselves (for example, because they were a private individual) you accounted for UK VAT in the UK. If your sales to EU customers breached an annual distance selling threshold you had to register for VAT in that EU Member State and account for EU VAT in that country.
  • If your EU customer was registered for VAT in their own country your business zero-rated the sale as a 'dispatch' and your EU customer accounted for the VAT as an 'acquisition' in their own country.

Now, following the end of the transition period:

  • if you are a business subject to the Northern Ireland protocol, the above rules will still apply.
  • if you are a business moving goods from Great Britain to the EU, your goods should be zero-rated exports from the UK and import VAT will be due to be collected from the EU recipient at import into the EU and subject to EU rules.
  • different rules may apply in different countries – therefore, it’s important that you understand the import VAT rules of each EU country that you sell to.

you can find more information and guidance about the conditions for zero-rating VAT on the goods you export, and what you should do when you export goods in specific circumstances on GOV.UK

UK-EU Trade and Cooperation Agreement

UK-EU Trade and Cooperation Agreement

Prime Minister's statement on EU negotiations: 24 December 2020: Prime Minister Boris Johnson gave a statement on the outcome of negotiations with the European Union.

Agreements reached between the United Kingdom of Great Britain and Northern Ireland and the European Union: This document summarises the Agreements between the United Kingdom and the European Union. The Trade and Cooperation Agreement and other agreements are provided for information only. No rights may be derived from them until the date of application. The numbering of the articles is provisional. Following documents added: Trade and Cooperation Agreement (including Annexes and Protocols), Declarations, Nuclear Cooperation Agreement and Agreement on Security Procedures for Exchanging and Protecting Classified Information.

The UK’s trade agreements: Added a section for the trade agreement with the EU, with links to the agreement document (including summary explainer) and transition checker tool. Also updated to reflect the signing of the UK-Moldova Agreement.

BFM guides

BFM guides

Available to members only - applying from 1st January 2021:

  • The Trade and Cooperation Agreement (TCA): detailed guidance on the rules of origin
  • BFM guide to importing & exporting on leaving EU
  • Border Operating Model Presentation
  • BFM – working with the Office for Product Safety and Standards (OPSS) (pdf version)
  • New compulsory haulier requirements
  • UK Timber Regulation
  • Brief directional guide to public Procurement
  • Guide to Medical Devices
  • Brief directional guide to IP
  • What effect does the new points base system (effective in January 2021) have on furniture production? - includes a case study
  • CBI detailed guide to point based system and other transition materials

Government transition information hub

Government transition information hub

Guides

There is now a transition period until the end of 2020 while the UK and EU negotiate additional arrangements. The current rules on trade, travel, and business for the UK and EU will continue to apply during the transition period. New rules will take effect on 1 January 2021.

Click here.

The Border Operating Model - A guide to how the border with the European Union will work after the transition period

Click here.

Climate change, emissions trading, ecodesign and energy labelling

Climate change, emissions trading, ecodesign and energy labelling

How climate change regulations, emissions trading, ecodesign and energy labelling will change from 1 January 2021: Click here.

Customs (including declarations), Duties, VAT, Northern Ireland

Customs (including declarations), Duties, VAT, Northern Ireland

Claiming preferential rates of duty between the UK and EU from 1 January 2021: 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.

Check what declarations need to be made for goods you bring or receive into the UK from 1 January 2021: From 1 January 2021, 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. More information added on making and submitting declarations. New ‘How to submit’ section added.

Apply to import multiple low value parcels on one declaration from 1 January 2021: We have added the CHIEF customs procedure codes to use for bulk import reduced data set.

Ongoing customs movements and procedures at the end of the transition period Find out what to do if you’re moving goods or have goods in customs procedures at the end of the transition period.
This page has been updated at Moving goods from Great Britain to Northern Ireland to explain: if your goods have union status and the goods movement started ahead of 11pm (GMT) 31st December 2020, you will not need to create or provide a GMR for a period of 7 days after the 31st December.

Using CHIEF for declaring goods into or out of Northern Ireland from 1 January 2021: 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.

Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021: Information has been added about if you supply goods to a business in Northern Ireland but do not have a fixed address in Northern Ireland.

VAT and overseas goods sold to customers in the UK using online marketplaces from 1 January 2021: Information has been added about selling goods to Northern Ireland.

Moving qualifying goods from Northern Ireland to the rest of the UK from 1 January 2021: Information has been added about goods for which specific conditions apply when moved from Northern Ireland to Great Britain, and placing qualifying goods on the market in Great Britain.

Customs, VAT and Excise UK transition legislation from 1 January 2021: Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020. Also updated:  ‘The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020’, ‘The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020’, and ‘The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020’

Value Added Tax EU Exit Transitional Provisions: Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.

Notices to be made under The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020: The list of other locations has been updated.

List of customs agents and fast parcel operators: The list of customs agents and the list of fast parcel operators have been updated.

Export or move live animals and animal products to the EU or Northern Ireland from 1 January 2021: Updates following the deal. Amended sections on other export requirements and trade agreements to remove references to tariffs for exports to the EU.

Declaring reusable packaging for Great Britain imports and exports from 1 January 2021: From 1 January 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.

How VAT will apply to goods moving between Great Britain and Northern Ireland: Guidance has been issued with information about how import VAT will apply to goods moving between GB and NI, for individuals and non-VAT registered businesses. For more information, click here.

Check when you can account for import VAT on your VAT return: Guidance for VAT registered business has been updated with information on Non-established taxable persons and guidance on how to complete your declaration if you are accounting for import VAT on your VAT return. For more information, click here.

HMRC have released a short video to promote a new digital tool to help traders check if they can apply for authorisations to delay customs payments and declarations. To view the video, click here.

Claim VAT refunds from EU countries from 1 January 2021: claiming VAT refunds from EU member states from 1 January 2021. The date you can amend and view refund claims has been updated.

Tax and customs for goods sent from abroad

How to import goods from the EU from January 2021 / Customs

How to import goods from the EU from January 2021 / Customs

Summary
From 1 January 2021, the process of importing goods to the EU will change. If you trade with the EU, this document will help you prepare for these changes. This guide will take you through each step and set out your options. The document set out the information in the form of a ‘journey’, so that you can clearly see every step you need to take to ensure that your goods are transported successfully.

Click here.

In more detail
The process for exporting goods from the EU will change. Businesses in England, Wales and Scotland need to complete the following actions to continue importing from EU countries from 1 January 2021.

Click here.

Other related guides

How to export goods to the EU from January 2021 / / Customs

How to export goods to the EU from January 2021 /  / Customs

From 1 January 2021, the process of exporting goods to the EU will change. If you trade with the EU, this document will help you prepare for these changes. This guide will take you through each step and set out your options. The document set out the information in the form of a ‘journey’, so that you can clearly see every step you need to take to ensure that your goods are transported successfully.

Click here.

In more detail
The process for exporting goods from the EU will change. Businesses in England, Wales and Scotland need to complete the following actions to continue importing from EU countries from 1 January 2021.

Click here.

Other related guides

Marketing

Marketing

Marketing authorisations

The types of marketing authorisations that apply in the UK will be changing on 1 January 2021. Authorisations may be granted under UK or EU law and may cover the UK, Great Britain only, or Northern Ireland only. We refer to these as “UK authorisations”, “GB authorisations”, and “NI authorisations” respectively. Click here.

 

Moving goods - Haulage, transit & Packaging

Moving goods - Haulage, transit & Packaging

18 January 2021 - DVSA - Important: new information for HGV drivers and their crews travelling to Europe
https://content.govdelivery.com/accounts/UKDVSA/bulletins/2b9d91e

From January 2021, international haulage and transit requirements will change. Click here.

Get your business ready to move goods to the common or EU countries: Guidance on what you need to do to prepare your business to move goods using common and Union Transit has been updated to explain what you need to do if you are using transit from 1 January 2021. For more information, click here.

The Goods Vehicle Movement Service: If you're a haul goods through a port in the UK that uses the Goods Vehicle Movement Service, you'll need to register for the service to get your goods through customs.

  • For more information and to register for the Vehicle Movement Service, click here.
  • Check how to move goods through ports that use the Goods Vehicle Movement Service, here.

Get a goods movement reference: Information has been added about needing a goods movement reference if you are moving an empty trailer.

UK Licence for the Community for international road haulage - Get a UK Licence for the Community to transport goods by road to or through the EU, Liechtenstein, Norway and Switzerland, and the rules you have to follow.

Get a goods movement reference: service availability and issues: Check the availability and any issues affecting the get a goods movement reference service.

Haulier advice site locations - Find sites where HGV drivers can get free COVID tests and border readiness checks before transporting goods to the EU.

Driving in the EU from 1 January 2021: lorry and goods vehicles drivers: Updated the information about where you’ll need international driving permits (IDPs), when you’ll need a visa, and the vehicle insurance documents you’ll need.

ECMT international road haulage permits Updated 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.

UK Licence for the Community for international road haulage from 1 January 2021 UK Licences for the Community are replacing EU Community Licences to transport goods by road – find out how they work and when you’ll get yours. Updated the list of countries where you’ll be able to use a UK Licence for the Community.

Community, Common Transit and TIR: newsletters: Community, Common Transit and TIR edited to include Newsletter 5 December 2020

List of Ports using the Goods Vehicle Movement Service: To find out which locations are using the Goods Vehicle Movement Service from 1 January, click here.

ECMT international road haulage permits: Guidance has been updated to confirm that emails have been sent to tell applicants if they’ve been allocated an ECMT permit for 2021. For more information, click here.

Moving goods through the Port of Dover and Eurotunnel using common transit from 1 January 2021: Guidance and information on the inland border facilities has been updated. For more information, click here.

Moving goods through the Port of Dover and Eurotunnel with an ATA Carnet from 1 January 2021: Guidance has been updated, with details of inland border facilities, and transporting live animals under an ATA Carnet. For more information, click here.

Moving goods through the Port of Holyhead with an ATA Carnet from 1 January 2021: Guidance has been updated and information about transporting live animals under an ATA Carnet has been added. For more information, click here.

Weights and Measures (Packaged Goods) Regulations 2006 As they apply to products being supplied in or into Great Britain from 1 January 2021. Click here.

Wood packaging goods for import and export - You, or your packing service or freight forwarder, must make sure any solid wood packaging you use meets the requirements: Click here.

Rail Transport from 1 January 2021: Guidance to help prepare industry to run domestic and cross-border rail operations from 1 January 2021, has been updated with information about train driving licenses and safety certificates. For more information, click here.

Kent traffic management on the M20 motorway to Dover and Eurotunnel: Guidance has been updated to include information on driver welfare. For more information, click here.

Ongoing customs movements and procedures at the end of the transition period: Information on what to do if you are moving goods or have goods in the customs procedures at the end of the transition period has been issued. To view this guidance, click here.

HMRC newsletter on Community, Common Transit and Transport International Roturiers: HMRC have released another newsletter in their series. This edition covers Euro Exchange Rates. To view this, and previous editions, click here.  

 

Moving goods - How to move goods to and from Northern Ireland

Moving goods - How to move goods to and from Northern Ireland

New processes for hauliers travelling to Ireland

Whether you are heading to Northern Ireland or the Republic of Ireland from ports in Great Britain, there are new processes you must follow.
Before travelling to the Republic of Ireland.

If you’re an HGV driver using a Ro-Ro ferry service to the Republic of Ireland (accompanied or unaccompanied) you need to submit a Pre-Boarding Notification (PBN) to Irish Customs before you leave Great Britain.

You are responsible for ensuring you have the correct documentation at the border and that the PBN is submitted using information provided by the importer. However, the PBN may be created by anyone in the supply chain that has the required information.

Only 1 PBN should be created per vehicle irrespective of the number of consignments in the vehicle.

Vehicles will not be allowed to board ferries heading to Ireland without a valid PBN.

PBNs are created on Irish Revenue’s Customs RoRo Service website.

A PBN user guide is available to help you.

Before travelling to Northern Ireland
You'll need a Safety and Security (ENS) declaration.
From 00:01am (GMT) on 8 January 2021 all goods crossing from Great Britain to Northern Ireland using a Goods Vehicle Movement Service (GVMS) location (Belfast, Larne, Warrenpoint) will require a Goods Movement Reference (GMR).
To get a GMR you will need to:

You can use the free Trader Support Service to generate and submit ENS safety and security declarations to HMRC. After submitting these, the Trader Support Service will provide you with the information you need to input into GVMS to receive authorisation to move goods.

Guidance on moving goods into, out of, or through Northern Ireland

Click here.

Information about the Trader Support Service

Click here.

Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland

Northern Ireland Customs & Trade Academy

For guidance on moving goods between NI and GB and vice versa visit: Click here.

Moving qualifying goods from Northern Ireland to the rest of the UK: Your goods will be qualifying Northern Ireland goods from 1 January 2021, if they are in free circulation in Northern Ireland – that means, not under a customs procedure before you move them from Northern Ireland to Great Britain. For more information, click here.

UK Trader Scheme launched to support business moving goods from Great Britain to Northern Ireland: The New UK Trader Scheme (UKTS) will help ensure traders don’t pay tariffs on the movement of goods into Northern Ireland from Great Britain, where those goods remain in the UK’s customs territory. For more information about what businesses need to do before their first movement of goods after 1 January 2021, click here.

Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021: New guidance has been issued. Find out how to get authorised to declare goods you bring into Northern Ireland, not ‘at risk’ of moving to the EU, so that EU duty will not be payable on those goods. For more information, click here.

Trading and moving goods in and out of Northern Ireland from 1 January 2021: Guidance on how to prepare if you trade and move goods in and out of Northern Ireland from 1 January 2021, has been updated with information about where there may be changes to some processes; bringing goods into Northern Ireland from Great Britain and from outside the EU; what you need to do if you import goods into Northern Ireland and, want to declare your goods not ‘at risk'; making declarations for bringing or receiving goods into Northern Ireland; transporting and carrying goods if you're a haulier or a carrier and moving goods under transit. For more information, click here.

Placing good on the GB, EU & NI markets

Placing good on the GB, EU & NI markets

What you need to do to comply with regulations on manufactured goods you place on the market from 1 January 2021.

Click here.

Other related guides

Personal data

Personal data

Personal data is any information that can be used to identify a person, including names, delivery details, IP addresses, or HR data such as payroll details. Most organisations use personal data in their daily operations.

An example of this is a UK company that receives customer information from an EU company, such as names and addresses, to provide goods or services.

If you receive personal data from the EU/EEA, I urge you to act now to ensure you can continue to lawfully receive data from your clients in the EU from 1 January 2021, whatever the EU decides. Specifically, this means:

  • You should take stock of the personal data you process prior to 1 January 2021.
  • If you receive personal data from a company based in an EU/EEA country, you should map your data flows and put in place alternative transfer mechanisms, such as Standard Contractual Clauses (SCCs), with any relevant EU organisations (the EU has yet to make a decision as to whether they accept that the UK’s data protection regime is still adequate).
  • Visit UK/using-personal-data-2021 for guidance on the actions your business or organisation needs to take regarding data protection and data flows.

Points based system of recruitment

Points based system of recruitment

MAC reviews shortage occupation list

The Migration Advisory Committee has published its review of the shortage occupation list.

A company that employs someone in a 'shortage occupations' can pay them less than the minimum threshold for experienced workers – currently set at £25,600. Furniture occupations such as upholsterers and wood machinists do not figure on that list, although the list is subject to review early next year.

However, most furniture occupations will qualify for a work visa, but this will be still subject to the £25,600 salary threshold and to obtaining the necessary points under the new system, which will come into force in January 2021. 

Machine sewers from the EU or elsewhere however will not be eligible to work in the UK.

The Points Based System

Click here.

Employing EU citizens in the UK

Click here.

An easy-to-use guide is available to BFM members on how the new system works

Public procurement

Public procurement

From 1 January 2021 a new e-notification service called Find a Tender (FTS) will be used to post and view public sector procurement notices.

Click here.

 

REACH

REACH

How to comply with REACH chemical regulations

Click here.

A recording of the Chemicals Webinar on how to prepare for the end of the transition period can now be viewed online here. Please note that you will have to register first to view the recording if you haven’t already registered.

The Health and Safety Executive (HSE) is hosting a series of free podcasts to help businesses that make, use or supply chemicals, understand what actions they need to take to ensure they are prepared for the end of the UK Transition period, when an independent GB chemical regimes will be in place from 1 January 2021. To listen to the podcast, just search ‘The HSE Podcast’ on your chosen platform. Audiences can also register to receive notifications for each episode released using this link.

Rules of Origin

Settlement scheme

Settlement scheme

Settlement Scheme: introduction for employers: The dates in the document have been updated, and the information has been brought in line with other EU Settlement Scheme documentation. To view this, click here.

Tariffs

Tariffs

The following link will display tariffs, including the CET for specific commodity codes, by your selecting the country of origin (of the chosen product) and the destination country: https://www.check-duties-customs-exporting-goods.service.gov.uk/selectdest.

How to check the tariffs that will apply to goods you import when the UK Global Tariff takes effect on 1 January 2021 - UK tariffs from 1 January 2021.

Trade Tariff: look up commodity codes, duty and VAT rates / Check UK trade tariffs from 1 January 2021.

Duty suspensions and tariff quotas from 1 January 2021: Guidance on temporary duty suspensions and tariff quotas for importing goods into the UK has been issued. For more information, click here.

Reporting sales of goods from Northern Ireland to the EU for VAT from 1 January 2021: Guidance has been issued on how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List. For more information, click here.

Suspensions or reductions from Customs Duty for UK Trade Tariff from 1 January 2021: Guidance has been issued about the UK Trade Tariff temporary suspension or reduction of Customs Duty from 1 January 2021. For more information, click here.

Rules of origin: requirements to access preferential tariffs in UK Free Trade Agreements (FTAs): If you are trading goods with any countries with which the UK has an FTA, you will need to comply with Rules of Origin to benefit from preferential (lower or zero) tariffs. This includes the EU in the event a deal is reached. For more information on Rules of Origin, click here.

The UK Government has published the UK’s new Most Favoured Nation tariff regime, called the UK Global Tariff (UKGT). This will replace the current EU’s Common External Tariff from 1 January 2021. UKGT will apply to goods exported from countries with which the UK does not have a preferential agreement. Further details can be found in a summary of the publication here.

Trading under WTO rules

Use this service to check if the UK Global Tariff that will apply to goods you import from 1 January 2021. You can also check the difference between what you pay how and what you’ll pay from 1 January 2021.

 

Timber

Timber

Trading timber

Click here.

Regulations: timber and FLEGT licences

Timber Procurement Policy (TPP): prove legality and sustainability

Import wood, wood products or bark from non-EU countries, click here.

Also see: Trading CITES-listed specimens through UK ports and airports from 1 January 2021

CITES (the Convention on International Trade in Endangered Species of Wild Fauna and Flora) is an international agreement between governments. Its aim is to ensure that international trade in specimens of wild animals and plants does not threaten their survival. This includes timber. In order to continue moving CITES items from 1 January 2021 action needs to be taken. You can find specific information on CITES on gov.uk.

Trade agreements

Trade agreements

Existing UK trade agreements with non-EU countries: click here.

Trading with Japan: Guidance on trading with Japan has been updated with details of how trading with Japan will change from 1 January 2021.

Preferential tariffs continue for eligible developing countries - Removals and reductions of tariffs on goods from developing countries to continue after the end of the transition period

Trading with developing nations from 1 January 2021: Details on the UK’s Generalised Scheme of Preferences (GSP) first published.

Continuing the UK's trade relationship with Côte d’Ivoire: parliamentary report: The government’s approach to maintaining continuity in the trade relationship between the UK and Côte d’Ivoire (Ivory Coast) from 1 January 2021.

Travelling for business to the EU

Travelling for business to the EU

Country specific guidance on providing services and travelling for businesses from 1 January 2021 has been updated for the following countries:

Hungary

Iceland 

Italy

Latvia

Lichtenstein

Lithuania

Luxembourg

Malta

Switzerland (an overview of the UK-Switzerland Services Mobility Agreement can be viewed here)

Belgium

Bulgaria

Croatia

Cyprus

Czech Republic

Estonia

Norway

Poland

Portugal

Romania

Slovakia

Slovenia

Spain

Sweden

The Netherlands

Germany

Greece

Finland

France

Austria

Denmark 

VAT / Tax

VAT / Tax

 

How VAT will apply to goods moving between Great Britain and Northern Ireland: Guidance has been issued with information about how import VAT will apply to goods moving between GB and NI, for individuals and non-VAT registered businesses. For more information, click here.

Check when you can account for import VAT on your VAT return: Guidance for VAT registered business has been updated with information on Non-established taxable persons and guidance on how to complete your declaration if you are accounting for import VAT on your VAT return. For more information, click here.

HMRC have released a short video to promote a new digital tool to help traders check if they can apply for authorisations to delay customs payments and declarations. To view the video, click here.

Claim VAT refunds from EU countries from 1 January 2021: claiming VAT refunds from EU member states from 1 January 2021. The date you can amend and view refund claims has been updated.

Tax and customs for goods sent from abroad

Webinars / Videos

Webinars / Videos

Published in Februay 2021 - Webinars and Podcasts

Doing business with Europe has changed. You need to follow new rules on exports, imports, tariffs, data and hiring.

All businesses can find out what has changed, and check their preparations, by visiting new video content from the Department for Business, Energy and Industrial Strategy. The short, on-demand videos cover 18 topics, including importing and exporting, rules of origin and audit and accounting. Click here to register to access the video content.

  • Video content to keep your business moving: New short on-demand videos covering the new rules on exports, imports, tariffs, data and hiring are available to view here.
  • HSE working with Chemicals podcast. The latest episode of the working with chemicals podcast is now available. In this instalment, HSE are joined by two industry voices to discuss the changes to Biocidal (BPR) and Plant Protection Product (PPP) regulations and explore the actions they have taken to keep their businesses moving following the end of the UK transition period. To listen to this episode, click here.
  • Webinars for businesses that trade with the EU: Click here to view a list of webinars you can sign up to watch live or on demand.   
  • HMRC customs declarations webinars: HMRC have launched multiple editions of this live webinar, covering how to complete customs import declarations and explaining how to make import declarations when importing goods between the EU and Great Britain. To register and find a date, click here.
  • HMRC webinars:Get help on UK transition with online webinars from HMRC on:
    • Importing: staged controls and how to prepare to use them
    • Exporting: actions you need to take to prepare for 1 January 2021

Webinars to register for now

Exporting: what you need to do to keep your goods moving: An overview of the actions to take now when exporting goods from Great Britain to the EU and moving 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 your client's business is planning to export.

Trader responsibilities when using an intermediary: This webinar explains your clients responsibilities as a trader, if they choose to use an intermediary to complete import or export declarations for their business. These are complex and an intermediary can save your client a lot of time.

Please register to take part if your client's business is planning to import or export.

What are customs import declarations?: If your client's business imports goods, they'll need to make customs import declarations on controlled goods and all goods by the end of June‌‌ ‌2021. Our webinar helps your client's to understand more about them, including what’s needed for simplified declarations, supplementary declarations, and delayed import declarations.

Please register to take part if your client's business is planning to import.

Importing: What you need to know about Staged Controls: This webinar takes you through the three stages of the new border controls introduced on 1‌‌ ‌January‌‌ ‌2021, and what actions your client's business needs to take for each stage.

Please register to take part if your client's business is planning to import.

 Other media support

Business Support Webinars - full schedule

Key processes include – staged border controls, zero-rated VAT, customs declaration, 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: You now need to complete import or export declarations to trade goods with the EU. These are complex and a lot of businesses choose to use an intermediary to do these for them.

This webinar explains your responsibilities as a trader if you choose to use an intermediary.

Please register to take part if you’re planning to import or export.

What are customs import declarations?: If you import goods, you now need to make customs import declarations on controlled goods and all goods by the end of June. This webinar will help you understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, how to make them, and delayed import declarations.

Please register to take part if you’re planning to import.

Importing: Staged controls and how to prepare to use them: This webinar will walk you through the three stages of the new border controls introduced on 1‌‌ ‌January‌‌ ‌2021, and what actions you need to take for each stage.

Please register to take part if you’re planning to import.

Webinars on preparing your business for the end of the transition period - Register and watch sector-specific webinars about how to prepare your business for new rules from 1 January 2021.

Exporting: Actions you need to take to prepare for 1‌‌ ‌January‌‌ ‌2021

The webinar explains what actions you need to take to export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland.

We’ll provide a run-through of the key export processes – staged border controls, zero-rated VAT, customs declaration, using an intermediary as well as licences, certificates, and authorisations that you’ll need.

Please register to take part if you’re planning to export.

Trader responsibilities when using an intermediary

If you import or export goods between the UK and the EU your business will need to complete import or export declarations, or both. As this is a complicated process a lot of businesses choose to use an intermediary to do these for them.

This webinar explains your responsibilities as a trader if you choose to use an intermediary to complete either import or export declarations or both.

Please register to take part if you’re planning to import or export.

What are customs import declarations?

If you import goods, you’ll need to prepare for making customs import declarations on controlled goods from 1‌‌ ‌January, and by the end of June on all goods. This webinar will help you to understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, making import declarations without authorisation, and delayed import declarations

Please register to take part if you’re planning to import.

Importing: Staged controls and how to prepare to use them

Recognising the impact of coronavirus on businesses’ ability to prepare for the 31‌‌ December 2020 deadline, the UK in introducing the new border controls in three stages up until 1‌‌ July 2021. This flexible approach will give you extra time to make necessary arrangements.

This webinar will walk you through the three stages and the actions you need to take.

Please register to take part if you’re planning to import

HMRC customs declarations webinars: HMRC have launched multiple editions of this live webinar covering how to complete customs import declarations and explaining how to make import declarations when importing goods between the EU and Great Britain. Find a date and to register, click here

Trading - See Webinars on importing and exporting goods and Videos about trading with the EU

And, Webinars for organisations that trade with the EU

Sign up for webinars or watch pre-recorded webinars about the new rules on trading with the EU from 1 January 2021. A series of short videos on HMRC’s YouTube channel to introduce you to importing and exporting processes. You may find it helpful to watch these before attending the webinar.

What you need to know to bring goods into the UK
What you need to know to send goods out of the UK

Help and support for UK transition - Get help on UK transition with online webinars from HMRC

You can keep up to date by attending live webinars to help prepare your business. You can also access sector-specific webinars about how to prepare your business here.

  • Border Readiness: Learn more about UK border requirements from 1 January by registering for an upcoming webinar. Upcoming webinars include a webinar on Border Readiness: Short Straits and UK landbridge on 15 December a webinar on Border Readiness: Direct Maritime Routes event on 16 December. For more information and to register, click here.
  • The Foreign Commonwealth and Development office are hosting a webinar on the changes to travel to Europe following the conclusion of EU-UK negotiations on the future relationship. It will feature an update from Jennifer Anderson, Director of Consular Affairs at the FCDO, along with updates from various government departments on their policies. To register, click here.
  • HMRC customs declarations webinars: HMRC have launched multiple editions of this live webinar covering how to complete customs import declarations and explaining how to make import declarations when importing goods between the EU and Great Britain. Find a date and to register, click here.
  • UK Transition Period: HSE and the Department for Environment, Food and Rural Affairs (DEFRA) will be hosting two webinars on Wednesday 16 December and Wednesday 20 January, both at 10am. These events cover actions businesses need to take in preparation for the end UK Transition on 1 January 2021 when independent GB chemical regimes will be in place. To register, and for more information, click here.
  • Department for International Trade webinars: DIT are hosting a series of webinars primarily aimed at businesses which are UK based who import and export goods. To register for the next webinar on 17 December at 10:30 am, click here.
  • The Ministry of Justice have published several on-demand webinars for legal professionals discussing legal changes from 1 January 2021. To access these and for more information, click here.

Trading with the EU: A video series has been released that explains what businesses need to do to be ready for 1 January 2021. These videos cover what businesses need to know about exports and imports, customs, commodity codes and controlled goods. To view the videos, click here.

Also, there is a Trader checklist to help you prepare for the end of the Brexit transition period.

Exporting: Actions you need to take to prepare for 1‌‌‌ ‌January 2021

The webinar explains what actions you need to take to export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland. We’ll provide a run-through of the key export processes – staged border controls, zero-rated VAT, customs declaration, using an intermediary as well as licences, certificates and authorisations that you’ll need.

Please register to take part if you’re planning to export.

What are customs import declarations?

If you import goods, you’ll need to prepare for making customs import declarations on controlled goods from 1‌‌‌ ‌January, and by the end of June on all goods. This webinar will help you to understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, making import declarations without authorisation and delayed import declarations.

Please register to take part if you’re planning to import.

We update our webinars constantly to provide you with the latest government guidance and information as it develops.

Business Support Webinars - full schedule

Key processes include – staged border controls, zero-rated VAT, customs declaration, 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: You now need to complete import or export declarations to trade goods with the EU. These are complex and a lot of businesses choose to use an intermediary to do these for them.

This webinar explains your responsibilities as a trader if you choose to use an intermediary.

Please register to take part if you’re planning to import or export.

What are customs import declarations?: If you import goods, you now need to make customs import declarations on controlled goods and all goods by the end of June. This webinar will help you understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, how to make them, and delayed import declarations.

Please register to take part if you’re planning to import.

Importing: Staged controls and how to prepare to use them: This webinar will walk you through the three stages of the new border controls introduced on 1‌‌ ‌January‌‌ ‌2021, and what actions you need to take for each stage.

Please register to take part if you’re planning to import.

Webinars on preparing your business for the end of the transition period - Register and watch sector-specific webinars about how to prepare your business for new rules from 1 January 2021.

Exporting: Actions you need to take to prepare for 1‌‌ ‌January‌‌ ‌2021

The webinar explains what actions you need to take to export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland.

We’ll provide a run-through of the key export processes – staged border controls, zero-rated VAT, customs declaration, using an intermediary as well as licences, certificates, and authorisations that you’ll need.

Please register to take part if you’re planning to export.

Trader responsibilities when using an intermediary

If you import or export goods between the UK and the EU your business will need to complete import or export declarations, or both. As this is a complicated process a lot of businesses choose to use an intermediary to do these for them.

This webinar explains your responsibilities as a trader if you choose to use an intermediary to complete either import or export declarations or both.

Please register to take part if you’re planning to import or export.

What are customs import declarations?

If you import goods, you’ll need to prepare for making customs import declarations on controlled goods from 1‌‌ ‌January, and by the end of June on all goods. This webinar will help you to understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, making import declarations without authorisation, and delayed import declarations

Please register to take part if you’re planning to import.

Importing: Staged controls and how to prepare to use them

Recognising the impact of coronavirus on businesses’ ability to prepare for the 31‌‌ December 2020 deadline, the UK in introducing the new border controls in three stages up until 1‌‌ July 2021. This flexible approach will give you extra time to make necessary arrangements.

This webinar will walk you through the three stages and the actions you need to take.

Please register to take part if you’re planning to import

HMRC customs declarations webinars: HMRC have launched multiple editions of this live webinar covering how to complete customs import declarations and explaining how to make import declarations when importing goods between the EU and Great Britain. Find a date and to register, click here

Trading - See Webinars on importing and exporting goods and Videos about trading with the EU

And, Webinars for organisations that trade with the EU

Sign up for webinars or watch pre-recorded webinars about the new rules on trading with the EU from 1 January 2021. A series of short videos on HMRC’s YouTube channel to introduce you to importing and exporting processes. You may find it helpful to watch these before attending the webinar.

What you need to know to bring goods into the UK
What you need to know to send goods out of the UK

Help and support for UK transition - Get help on UK transition with online webinars from HMRC

You can keep up to date by attending live webinars to help prepare your business. You can also access sector-specific webinars about how to prepare your business here.

  • Border Readiness: Learn more about UK border requirements from 1 January by registering for an upcoming webinar. Upcoming webinars include a webinar on Border Readiness: Short Straits and UK landbridge on 15 December a webinar on Border Readiness: Direct Maritime Routes event on 16 December. For more information and to register, click here.
  • The Foreign Commonwealth and Development office are hosting a webinar on the changes to travel to Europe following the conclusion of EU-UK negotiations on the future relationship. It will feature an update from Jennifer Anderson, Director of Consular Affairs at the FCDO, along with updates from various government departments on their policies. To register, click here.
  • HMRC customs declarations webinars: HMRC have launched multiple editions of this live webinar covering how to complete customs import declarations and explaining how to make import declarations when importing goods between the EU and Great Britain. Find a date and to register, click here.
  • UK Transition Period: HSE and the Department for Environment, Food and Rural Affairs (DEFRA) will be hosting two webinars on Wednesday 16 December and Wednesday 20 January, both at 10am. These events cover actions businesses need to take in preparation for the end UK Transition on 1 January 2021 when independent GB chemical regimes will be in place. To register, and for more information, click here.
  • Department for International Trade webinars: DIT are hosting a series of webinars primarily aimed at businesses which are UK based who import and export goods. To register for the next webinar on 17 December at 10:30 am, click here.
  • The Ministry of Justice have published several on-demand webinars for legal professionals discussing legal changes from 1 January 2021. To access these and for more information, click here.

Trading with the EU: A video series has been released that explains what businesses need to do to be ready for 1 January 2021. These videos cover what businesses need to know about exports and imports, customs, commodity codes and controlled goods. To view the videos, click here.

Also, there is a Trader checklist to help you prepare for the end of the Brexit transition period.

Exporting: Actions you need to take to prepare for 1‌‌‌ ‌January 2021

The webinar explains what actions you need to take to export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland. We’ll provide a run-through of the key export processes – staged border controls, zero-rated VAT, customs declaration, using an intermediary as well as licences, certificates and authorisations that you’ll need.

Please register to take part if you’re planning to export.

What are customs import declarations?

If you import goods, you’ll need to prepare for making customs import declarations on controlled goods from 1‌‌‌ ‌January, and by the end of June on all goods. This webinar will help you to understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, making import declarations without authorisation and delayed import declarations.

Please register to take part if you’re planning to import.

We update our webinars constantly to provide you with the latest government guidance and information as it develops.