Get a UK EORI number to trade within the EU Your UK business may need an EORI number if the UK leaves the EU with no deal. You do not need a new EORI number if you already have one that starts with GB. Published 4 December 2018 Last updated 11 March 2019 — see all […]
Category: UK No Deal Trading Notes [2019]
Temporary UK Tariff Schedule [2019]
Temporary tariff regime for no deal Brexit published Government has published details of the UK’s temporary tariff regime for no deal, designed to minimise costs to business and consumers while protecting vulnerable industries. Published 13 March 2019 Last updated 13 March 2019 — see all updates From: HM Treasury, Department for International Trade, George Hollingbery, and The Rt Hon […]
UK No Deal Pack for Business [Dec 2018]
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Instruction on UK Pack
How this pack will help you prepare for a ‘no deal’ scenario Updated 21 December 2018 Contents About this partnership pack Working in partnership with you © Crown copyright 2018 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or […]
Customs, Excise & VAT Overview
Customs, excise, VAT and regulatory changes you need to know about if there is no deal Updated 21 December 2018 Contents Customs and excise UK Trade Tariff VAT for businesses Trade remedies Trading goods regulated under the ‘New Approach’ If the UK exits the EU without a deal, UK businesses will have to apply […]
Importing EU to UK Step by Step
Preparing for a ‘no deal’ EU Exit: step-by-step guide to importing Updated 21 December 2018 Contents Introduction Step-by-step guide Step 1: register for a UK Economic Operator Registration and Identification number Step 2: find out the commodity code of your goods Step 3: determine the value of your goods Step 4: check whether your goods […]
Exporting UK to EU Step by Step
Preparing for a ‘no deal’ EU Exit: step-by-step guide to exporting Updated 21 December 2018 Contents Introduction Step 1: register for an Economic Operator Registration and Identification number Step 2: check if you need a licence to export your goods outside the UK Step 3: find out the commodity code of your goods Step 4: […]
Importing from EU only
Traders importing from the EU only ario Updated 21 December 2018 Contents How the import process will change What to do before you import goods from the EU Getting help from third parties What to do when you import goods from the EU Temporary storage How the excise process will change Dealing with import VAT […]
Exporting to EU Only
Traders exporting to the EU only – what to expect on day one of a ‘no deal’ scenario Updated 21 December 2018 Contents How the export process will change What to do before you export goods to the EU What to do when you export goods to the EU Getting help from third parties How […]
Trading with EU and Rest of World
Traders with the EU and the rest of the world Updated 21 December 2018 Contents Transit of non-EU goods within the EU Dealing with import VAT VAT on parcels sent by overseas businesses VAT on vehicles imported to the UK Dealing with VAT on exports UK businesses selling their own goods in an EU country […]
Trading with Rest of World
Traders with the rest of the world only Updated 21 December 2018 Contents How VAT accounting processes will change Changes to VAT IT systems Transit of non-EU goods within the EU How excise processes will change Existing trade agreements with non-EU countries Importing from developing countries under the EU’s Generalised Scheme of Preferences Actions you […]
Express Couriers
Express courier industry and postal services Updated 21 December 2018 Contents How customs processes will change How VAT processes will change Actions you can take now UK businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to […]
Communication Resources
Communication resources Updated 21 December 2018 Contents Step-by-step guides Technical notices Guidance for UK businesses that trade with the EU HMRC letters to support EU-only traders Key messages on the UK border This section contains resources and links to help you support your customers, members and clients for the possibility of a ‘no deal’ scenario. […]
HMRC Checklist and UK EORI Registration
Checklist EORI Registration
Import EU to UK RoRo (HMRC)
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Export UK to EU RoRo (UK HMRC)
UK Brexit Ready Links Sept 2019
Getting ready for Brexit Useful links Get your business ready to export Get your business ready to export from the UK to the EU after Brexit – GOV.UK Get your business ready to import Get your business ready to import from the EU to the UK after Brexit – GOV.UK Transitional simplified procedures (TSP) Transitional […]
Customs Declaration Update
Declaring your goods at customs if the UK leaves the EU without a deal Declaring goods and paying any duty for UK business that trade with the EU in the event that the UK exits the EU without a deal. Published 4 December 2018 Last updated 3 April 2019 — see all updates From: HM […]
Trade EU to UK
Trading and moving goods from the EU to the UK if the UK leaves the EU with no deal You’ll need to follow most of the same rules as traders importing goods with the rest of the world. Published 24 February 2019 From: HM Revenue & Customs Contents Before you bring goods into the UK […]
Trade UK to EU
Trading and moving goods from the UK to the EU if the UK leaves the EU with no deal You’ll need to follow most of the same rules as traders exporting goods to the rest of the world. Published 24 February 2019 From: HM Revenue & Customs Contents Before you send goods to the EU […]
UK Roll on Roll off
Using customs procedures in a no-deal Brexit
ind out about simplified customs processes for UK businesses trading with the EU in a no-deal Brexit. Published 4 December 2018 Last updated 27 September 2019 — see all updates From: HM Revenue & Customs Contents Stay up to date Importing with an agent Importing without an agent Goods that you’ll modify or are a part […]
Exporting Controlled Goods
Exporting controlled goods after EU Exit Guidance explaining what will change for exporters of controlled goods if the UK leaves the EU with no deal. Published 6 March 2019 From: Export Control Joint Unit and Department for International Trade Contents Controlled goods Exporting military items Exporting firearms to the EU Exporting dual-use items Exporting civil nuclear material […]
Customs Authorisations
Changes to your customs authorisations if the UK leaves the EU without a deal Find out how leaving the EU without a deal affects your existing authorisation to use customs procedures or other facilitations. Published 6 March 2019 From: HM Revenue & Customs Contents Customs special procedures Guarantees and special procedures Transit simplifications Customs freight […]
NI Trade No Deal
EU Exit: Avoiding a hard border in Northern Ireland in a no deal scenario The government has set out its approach to avoiding a hard border between Northern Ireland and Ireland if the UK leaves the EU without a deal on 29 March. Published 13 March 2019 Contents Compliance with international legal obligations Protecting the […]
Export Import Guidance
Exporting and importing goods if the UK leaves the EU without a deal Import and export processes that UK businesses trading with the EU would need to follow in the event that the UK exits the EU without a deal. Published 4 December 2018 From: HM Revenue & Customs Contents Overview Checklist of things you’ll […]
Importing Exporting Guidance
Guidance Importing, exporting and transporting products or goods after Brexit When the UK leaves the EU there may be changes to UK-EU trade at the UK border including on customs, tariffs, VAT, safety and security, documentation, vehicle standards, and controlled products. Published 6 February 2019 Last updated 22 February 2019 — see all updates From: Department […]
Road Haulage Permits No Deal
ECMT international road haulage permits Permits to travel to or through European Conference of Ministers of Transport (ECMT) member countries, and the rules you have to follow. Published 26 November 2018 Last updated 30 August 2019 — see all updates From: Driver and Vehicle Standards Agency and Traffic Commissioners for Great Britain Contents Prepare for […]
International Road Haulage No Deal
Carry out international road haulage after Brexit What UK goods vehicle operators need to do to carry out international road haulage if there’s a no-deal Brexit. Published 8 August 2019 Last updated 29 August 2019 — see all updates From: Department for Transport, Driver and Vehicle Licensing Agency, Traffic Commissioners for Great Britain, and Driver […]
Export Live Animals No Deal
Export live animals What certificates you need to export live animals from the UK, and what you’ll need to do in a no-deal Brexit. Published 9 November 2016 Last updated 30 August 2019 — see all updates From: Animal and Plant Health Agency Contents Stay up to date What you’ll need to do in a […]
Transit UK to EU
UK Trade Tariff: community and common transit outwards Updated 31 October 2018 Contents 1. Introduction 2. The law 3. External and internal community transit: T1, T2, T2F 4. The New Computerised Transit System (NCTS) 5. Community transit at departure 6. Community transit at destination 7. Completion of declarations under the NCTS 8. Use of the […]
Customs, Excise & VAT
Feb 2019 Update to Dec 2019 Note If the UK exits the EU without a deal, UK businesses will have to apply customs, excise and VAT procedures to goods traded with the EU, in broadly the same way that already applies for goods traded outside of the EU. The UK intends to establish an independent […]
UK Simplification of Entry Summary Declaration (No Deal)
HMRC outlines phased approach for Entry Summary Declarations Plans to phase in Entry Summary Declarations if the UK leaves the EU without a deal are announced by the government. Published 19 February 2019 From: HM Revenue & Customs, HM Treasury, and The Rt Hon Mel Stride MP The government has today (Tuesday 19 February) announced […]
Temporary Simplified Customs Procedure [Mar 2019]
Overview In the event that the UK leaves the EU without a deal, from 11pm GMT on 29 March 2019 (may also apply to new exit date on 31 December 2020), many UK businesses will need to apply the same procedures to EU trade that apply when trading with the rest of the world. Currently, under import processes for trading with the rest of the world, […]
Temporary Simplified Procedure II [Mar 2019]
HMRC outlines extension of Transitional Simplified Procedures HMRC has today (22 March 2019) announced further details of measures to support businesses with new customs requirements, if the UK leaves the EU without a deal. HMRC is extending arrangements already announced for traders to use Transitional Simplified Procedures (TSP) which will make importing easier. This includes: […]
HMRC Letter re Simplification
Dear customer Leaving the EU: actions for your business to take now to be ready for no deal We are writing to you because you are VAT registered and currently import and/or export goods with the EU. This letter sets out actions that it’s important you take now and changes you need to be prepared for, […]
Travelling on EU Passport
Travellers to the EU with a UK passport Updated 21 December 2018 Contents How the passport rules will change Actions you can take now The passport rules for travel to most countries in Europe will change if the UK leaves the EU on 29 March 2019 (may also apply to new exit date on 31 December 2020) without a deal. If you travel to Europe for […]
Pets
Individuals travelling with pets Contents Preparing for travel Arriving in the EU Repeat trips to the EU Returning to the UK Travel from countries that are not free from tapeworm (Echinococcus multilocularis) Actions you can take now If the UK leaves the EU without a deal in March 2019, it would become a third country […]
Services
Businesses supplying services to the EU Updated 21 December 2018 Contents How VAT accounting processes will change Changes to VAT IT systems Exhaustion of intellectual property rights Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – […]
Tour Operators
Tour operators Updated 21 December 2018 Contents How VAT accounting processes will change Changes to VAT IT systems Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to […]
Haulage Companies
Haulage companies operating between the UK and the EU Updated 21 December 2018 Contents Dealing with import VAT Changes to VAT IT systems Actions you can take now The trade that you carry out with the EU will broadly follow the customs controls that apply for the rest of the world. So, you will need […]
Freight Forwarders
Freight forwarders Updated 21 December 2018 Contents How customs processes will change Transit of non-EU goods within the EU Dealing with import VAT Changes to VAT IT systems Actions you can take now The trade that is carried out with the EU will broadly follow the customs controls that apply for the rest of the […]
Customs Agents
Customs agents Updated 21 December 2018 Contents How customs processes will change Dealing with import VAT Changes to VAT IT systems £8 million funding scheme for customs intermediaries and traders Actions you can take now The trade that is carried out with the EU will broadly follow the customs controls that apply for the rest […]
Ports & Airports
Ports and airports Updated 21 December 2018 Contents How customs processes will change Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes […]
Customs Warehouses
Customs warehouses Updated 21 December 2018 Contents How customs processes will change Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes and […]
Temporary Storage
Temporary storage operators Updated 21 December 2018 Contents How customs processes will change Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes […]
Creative, Cultural & Sports
Organisations, businesses and individuals in the creative, cultural, and sport sectors – Updated 21 December 2018 If the UK leaves the EU without any deal on 29 March 2019 (may also apply to new exit date on 31 December 2020), the UK will be considered a third country for customs purposes in the EU, and you will have to make import and export declarations. You need […]
Importing Live Animals & Animal Products
Traders importing live animals, animal products and high-risk food and feed not of animal origin from the EU and the rest of the world Updated 21 December 2018 Contents Importing direct from the EU How processes will change if you import direct from the EU Importing from outside the EU How processes will change if […]
Horses and Equines
Businesses and individuals moving horses and other equines between the UK and the EU Updated 21 December 2018 Contents How processes would change Actions you can take now If you are moving horses and other equines between the UK and other EU countries you must currently follow EU rules. These require equines to travel with […]
Exporting Live Animals & Animal Products
Traders exporting live animals, animal products and high-risk food and feed to the EU and the rest of the world Updated 21 December 2018 Contents Exporting direct to the EU How processes will change if you export direct to the EU Exporting outside the EU How the process will change if you are exporting outside […]
Endangered Species
Moving endangered species between the UK and the EU Updated 21 December 2018 Contents How processes will change Actions you can take now Global trade and movement of endangered animals or plants, or their products (for example skin, fur, teeth, shell, feathers, blood or seeds) is controlled under the Convention in International Trade in Endangered […]
Plants & Plant Products
Businesses buying and selling timber or timber products in the EU Updated 21 December 2018 Contents How processes will change Actions you can take now Currently, businesses buying and selling timber or timber products in the EU must ensure it is legal, complying with the EU Timber Regulation (EUTR) and Forest Law Enforcement Governance and […]
Timber & Timber Products
Businesses buying and selling timber or timber products in the EU Updated 21 December 2018 Contents How processes will change Actions you can take now Currently, businesses buying and selling timber or timber products in the EU must ensure it is legal, complying with the EU Timber Regulation (EUTR) and Forest Law Enforcement Governance and […]
Rough Diamonds
Businesses trading in rough diamonds Updated 21 December 2018 Contents How processes will change Actions you can take now The international trade in rough diamonds is regulated by the Kimberley Process Certification Scheme (KPCS), which imposes extensive requirements on its members to enable them to certify shipments of rough diamonds as ‘conflict-free’ and prevent conflict […]
Selling Controlled Goods
Businesses and individuals exporting controlled goods Contents How export processes for controlled goods will change Obtaining a licence Actions you can take now The Export Control Joint Unit (ECJU) is responsible for the UK’s system of export controls on: military items dual-use items (items with both civil and military uses) civilian firearms items usable for […]
Civil Explosives
Businesses trading in civil explosives – Updated 21 December 2018 Contents How processes will change What this means for your business Actions you can take now Currently anyone importing civil explosives into the EU, or transferring them through the EU, requires an approval from the EU country where the transfer ends. This is called an […]
Medicines and Medical Devices
Businesses supplying medicines and medical devices Updated 21 December 2018 Contents Medical devices and clinical consumables Medical radio-isotopes Batch testing and clinical trials Manufacturer’s Authorisation licences Actions you can take now If the UK leaves the EU without a deal, people should be reassured and have confidence in the government’s plans for continuity of medicines […]
Working in Organs Tissues and Cells
UK licensed establishments working with organs, tissues and cells Updated 21 December 2018 Contents How processes will change Actions you can take now If the UK leaves the EU without any deal on 29 March 2019 (may also apply to new exit date on 31 December 2020), the UK can still import and export organs, tissues and cells from and to EU countries. If you’re a […]
Traders in Drug Precursors
Traders in drug precursor chemicals Updated 21 December 2018 Contents How processes will change How to register and apply for licences Actions you can take now If the UK leaves the EU without any deal on 29 March 2019 (may also apply to new exit date on 31 December 2020), EU regulations on trading in drug precursor chemicals would no longer apply to the UK. The […]
Chemicals from Outside EEA
Producing and exporting chemicals from outside the European Economic Area (EEA) – Updated 21 December 2018 Contents How processes would change Imports and exports of mercury Actions you can take now Currently, the UK chemicals industry is regulated through a framework largely based on EU legislation and implemented by the European Chemicals Agency (ECHA). The […]
Trading Ozone Depleting Substances
If the UK leaves the EU without any deal on 29 March 2019 (may also apply to new exit date on 31 December 2020), the government will maintain the same high standards in regulating fluorinated gases (F-gases) and ozone depleting substances (ODS), which are used as refrigerants, feedstocks for the manufacture of other chemicals, in medical inhalers, fire extinguishers and in a range of other applications. […]
Shipping Waste
International shipments of waste are currently controlled through a process of prior written consent, allowing countries exporting hazardous waste to verify that destination countries are content to accept shipments and the waste can be managed in an environmentally sound manner at its final destination. EU regulation controls the movement of waste into, within and from […]
Tariffs No Deal UK Parliament
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website