GB Customs Imports Rules 2021 – Brexit

Reporting Arrivals

Guidance Report goods arriving at a UK port on a commercial vessel If you’re the ship’s master (or their agent) of a commercial vessel, you will need to report any goods that are arriving on your vessel at a UK port. From: HM Revenue & Customs Published 22 December 2020 Last updated 25 November 2021 […]

Import Duty Regulations

The Customs (Import) (Duty) (EU Exit) Regulations 2018 The following notice has force of law, by virtue of Regulation 4(2) of the Customs (Import Duty) (EU Exit) Regulations 2018  Goods specified for the purposes of regulation 4(2) include those which are subject to Article 4(1) of Council Regulation (EC) No 338/97 of 9 December […]

Ports using GVMS

Guidance List of ports using the Goods Vehicle Movement Service Find out which locations are using the Goods Vehicle Movement Service. From: HM Revenue & Customs Published 11 December 2020 Last updated 15 December 2021 — See all updates Contents Locations supporting pre-lodged customs controls in Northern Ireland Locations supporting pre-lodged customs controls for movements into […]

Delayed Import Declarations CHIEF

Guidance Making a delayed supplementary import declaration using CHIEF Find out how and when to make a delayed supplementary declaration if you’re using simplified declarations to bring goods into Great Britain (England, Wales and Scotland) from the EU. From: HM Revenue & Customs Published 24 June 2021 Last updated 2 July 2021 — See all updates […]

Delayed Import Declarations CDS

Guidance Making a delayed supplementary import declaration using the Customs Declaration Service Find out how and when to make a delayed supplementary declaration if you’re using simplified declarations to bring goods into Great Britain (England, Wales and Scotland) from the EU. From: HM Revenue & Customs Published 1 July 2021 Applies to England, Scotland and […]

Delaying Declarations

Guidance Delaying declarations for goods brought into Great Britain Check if you can delay sending HMRC full information about your goods by up to 175 days and the actions you need to take before the deadline. From: HM Revenue & Customs Published 10 July 2020 Last updated 17 December 2021 — See all updates Applies to […]

Get Goods Movement Reference UK Post-Deal Guidance

Guidance Get a goods movement reference Use this service to get a reference after registering with the Goods Vehicle Movement Service. Published 23 December 2020 Last updated 8 January 2021 — see all updates From: HM Revenue & Customs Contents What you’ll need Get a goods movement reference What happens next Print this page Use this […]

Ongoing Customs 2021 UK Guidance

Guidance 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. Published 17 December 2020 From: HM Revenue & Customs Contents Moving goods between the EU and Great Britain Moving goods […]

GB Border Model Detailed Guidance

Grab and slide page to left to read right side page

RoRo EU to UK 2021 UK Guidance

Bringing goods to the UK from the EU through roll on roll off ports from 1 January 2021 New rules for January 2021 The UK has left the EU, and the transition period after Brexit comes to an end this year. This page tells you what you’ll need to do from 1 January 2021. It […]

UK Exports 2021 Gov Notice

Post-2021 Guidance Pre-2021 Guidance

UK Imports 2021

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

UK Global Tariff 2021

This is the proposed UK global tariff to apply from 2021. It sets out the rates that would apply to imports from the EU to GB in the event of a no deal exit on 31st December 2020. It is also available online here – https://www.gov.uk/check-tariffs-1-january-2021

UK Imports 2021 Gov Notice

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

Import Customs Notices

Tariff Issues (Post-Brexit)

Customs Tariff The amount of duty applicable will be determined in accordance with the customs tariff. This will be provided for and established by Treasury Regulations, maintaining a Customs Tariff. The system used will continue to be in accordance with the World Customs Organization’s Harmonized Systems. The Customs Tariff will be in accordance with those […]

Declaration and Entry (Post-Brexit)

Declaration Presentation and Release Presentation to customs means that the goods have been presented to customs on import. A customs officer is notified the goods have been imported. In other cases, they may be deemed presented. Generally, goods must be declared within a specified time after the presentation. HMRC may make regulations requiring customs declarations […]

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 […]

Safety & Security

EXPLANATORY MEMORANDUM TO THE CUSTOMS SAFETY AND SECURITY PROCEDURES (EU EXIT) REGULATIONS 2019 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the European Union (Withdrawal) Act 2018 to ensure that, in the event of the United Kingdom (UK) leaving the European Union (EU) without a negotiated deal, the UK […]

Import Duty Regulations

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 provides for citation and commencement and definitions used in the Regulations. The Regulations will be brought into force in relation to approvals […]

Simplified Transition (Mar 2018 Draft)

Separation provisions Articles 36 – 120 of the draft Withdrawal Agreement cover ‘separation issues’ that were not fully agreed upon during the Phase 1 negotiations. In brief, these relate to processes in a variety of areas that may be ongoing when the transition period ends The below provisions set out how these ‘ongoing processes’ will […]

Trading with EU UK No Deal Notes

Purpose The purpose of this notice is to inform businesses of the implications for the trade in goods between the UK and EU countries and the actions they may want to now consider taking to mitigate the potential impacts in the event that the UK leaves the EU on 29 March 2019 (may also apply to new exit date on 31 December 2020) with no agreement […]

Exporting to UK 2021 Guidance

Guidance EU business: exporting to the UK English Deutsch Español Français Italiano Nederlands Polski Find out what EU businesses need to do to export to the UK. From: Department for International Trade Published: 2 December 2020 Last updated: 26 February 2021, see all updates Contents Buying or selling goods Transporting goods from the EU to the […]

Origin General Preferences Notices

The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 Introduction This notice should be read in conjunction with: · the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (“the Origin Regulations”) · the Trade Preference Scheme (EU Exit) Regulations 2020 (“the TPS Regulations”) 1. The […]

Customs Notices General

1. The Taxation (Cross-border Trade) Act 2018 2. The following text has the force of law by virtue of Paragraphs 4(a) and (b) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 For electronic declarations into the Customs Declaration Service (CDS) specific data requirements and completion guidance relating to individual procedures are set out […]

GB Customs Declarations Guidance 2021

Great Britain The GB CDS and CHIEF Tariff Guide (Imports, Exports, Inventory) supplementing the current version of the UK Trade Tariff: Volume 3 for CDS and Volume 3 for CHIEF How to read the UK Trade Tariff: Volume 3 (Imports, Exports, Inventory) for CDS and CHIEF for goods declared after the end of transition. […]

Notices GB Import Regulations

GB Postal Imports HMRC Guidance

Notice Notice 143: a guide for international post users Updated 22 December 2020 Contents Foreword 1.Introduction 2.Postal packages imported (arriving) from countries outside the UK 3.Charges 4.Exports 5.Quality of service 6.Extracts from the law 7.Glossary of terms Your rights and obligations Print this page Foreword This notice cancels and replaces Notice 143 (May 2016). Details […]

Import Duty HMRC Notices

Register for GB ENS UK Post-Deal Guidance

Guidance Register to make an entry summary declaration in Great Britain Use the S&S GB service if you import goods into Great Britain and need to make an entry summary declaration. Published 15 December 2020 Last updated 31 December 2020 — see all updates From: HM Revenue & Customs Applies to: Wales, England, and Scotland (see […]

Import Duty Relief HMRC Notices

The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020 The following text has force of law by virtue of regulation 9(3) of The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020 A claim for relief in respect of goods must be made in the one of […]

Safety & Security Postponement 2021 UK Guidance

The following paragraphs have force of law by virtue of Regulation 2(1)(b) of the Customs Safety and Security Procedures (EU Exit) Regulations 2020. The lodging of a pre-departure declaration is waived during the period beginning with IP Completion Day1 and ending with 31 March 2021, in respect of the following: any empty pallet, container or […]

Entry Summary Declaration 2021 UK Guidance

uidance Check if you need to make an entry summary declaration from 1 January 2021 Find out if you need to make an entry summary declaration if you are moving goods into Great Britain or Northern Ireland directly or from Great Britain to Northern Ireland. Published 1 December 2020 Last updated 21 December 2020 — see […]

Register for Entry Summary Declarations

Guidance Register to make an entry summary declaration in Great Britain Use the S&S GB service if you import goods into Great Britain and need to make an entry summary declaration. Published 15 December 2020 From: HM Revenue & Customs Applies to: Wales, England, and Scotland (see guidance for Northern Ireland) Contents Before you register How […]

Simplified Procedure Regulations 2019

EXPLANATORY MEMORANDUM TO THE CUSTOMS (IMPORT DUTY, TRANSIT AND MISCELLANEOUS AMENDMENTS (EU EXIT)) REGULATIONS 2019 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue and Customs (HMRC) on behalf of Her Majesty’s Treasury and is laid before the House of Commons by Command of Her Majesty. 1.2 This memorandum contains information for […]

Oral Declaration List Post-Brexit

Version 205 March 2019 List of Goods Applicable to Oral and By Conduct Declarations Part A (oral declarations for the free-circulation procedure: miscellaneous goods)  products that are obtained by UK farmers on properties located in a third country  products of fishing, fish-farming and hunting activities  seeds, fertilisers and other products for the […]

Import Declaration Data Set UK (Post- Brexit)

Declarations – Schedule 1 The following text has the force of law by virtue of Paragraphs 4(a) and (b) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 The electronic Customs declaration, must be made to HMRC, on an electronic version of the Single Administrative Document (SAD, form C88). The electronic version of the SAD […]

Import Duty Provisions Bill Explanatory Notes

Customs and the UK tariff Territorial extent and application 33 This Bill extends, and applies in relation to, England, Wales, Scotland and Northern Ireland. 34 The Bill does not contain any provision which gives rise to the need for a legislative consent motion in the Scottish Parliament, the National Assembly for Wales or the Northern […]

Notices re Post-Brexit Import Regulations

Draft Notices to be Made Under The Customs (Import Duty) (EU Exit) Regulations 2018 This document provides the draft text for most of the notices that will be made under The Customs (Import Duty) (EU Exit) Regulations 2018. The text covers a number of different notices and is set out according to the chronological order of […]

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 […]

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: […]

Tariffs No Deal UK Parliament

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Importing into GB in 2021 Basic UK Guidance

Guidance Declaring goods brought into Great Britain from the EU from 1 January 2021 You can record goods in your own records and make a supplementary declaration up to 6 months later. You will not need to submit an entry summary declaration. Published 10 July 2020 Last updated 13 July 2020 — see all updates From: […]

Personal Imports 2021 UK Guidance

Guidance Bringing goods into Great Britain from outside the UK from 1 January 2021 Allowances mean you can bring a certain amount of goods into Great Britain (England, Scotland and Wales) from outside the UK for your own use, without having to pay duty or tax. Published 17 December 2020 From: HM Revenue & Customs […]

Trade Remedies Transition 2021 UK Guidance

Guidance Trade remedies transition policy Trade remedies protect domestic industries from unfair practices around imports. The UK’s own independent trade policy includes a trade remedies system. Published 6 February 2020 Last updated 16 December 2020 — see all updates From: Department for International Trade Contents Transition reviews Safeguard measures Steel safeguard measures Anti-dumping and anti-subsidy trade […]

Tariff Suspensions and Reductions 2021 UK Guidance

Guidance UK Trade Tariff: suspensions or reductions from Customs Duty from 1 January 2021 Published 16 December 2020 New rules for January 2021 The UK has left the EU, and the transition period after Brexit comes to an end this year. This page tells you what you’ll need to do from 1 January 2021. It […]

Duty Suspension + Tariff Quotas 2021 UK Guidance

Guidance Duty suspensions and tariff quotas from 1 January 2021 Temporary duty suspensions and tariff quotas for importing goods into the UK. Published 16 December 2020 From: Department for International Trade New rules for January 2021 The UK has left the EU, and the transition period after Brexit comes to an end this year. This […]

Low Value Bulk Imports

Statutory guidance Notices made under The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020. Updated 30 October 2020 The following text has force of law under regulation 85(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 (the import duty regulations) as amended by Regulation 2 of the Taxation Cross-border Trade (Miscellaneous […]

Return Rejected Exports from 2021 UK Guidance

Guidance Return your rejected exports from the EU from 1 January 2021 Rules you must follow for returning rejected exports to Great Britain from 1 January 2021 Published 8 October 2020 From: Department for Environment, Food & Rural Affairs New rules for January 2021 The UK has left the EU, and the transition period after […]

Bulk Customs Data

Statutory guidance Notices made under The Customs Regulations 2020 – Final Updated 2 October 2020 The following text has force of law under regulation 85(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 (the import duty regulations) as amended by Regulation 2 of the Taxation Cross-border Trade (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations […]

Bulked Consignment

Details The attached documents provide the draft text for certain notices that will be made under The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020. The draft notices cover a number of different matters and are therefore set out according to the order of the regulations to which they relate. The documents […]