Category: GB Border Model 2023

2. Guide to this Document This document is designed to help UK importers and exporters and their supply chains, the border and logistics industry, ports, and other interested stakeholders including the UK’s trading partners understand the new Border Target Operating Model and related improvements to the UK border occurring ahead of 2025. 2.1 Section 1: Border Target […]

5. 1.2. The new Safety and Security model 5.1 Background Safety and Security declarations support our fight against illicit goods such as drugs and weapons entering the UK from abroad. Safety and Security declarations help to ensure that interventions at the border are based on risk. The level of data collected needs to be proportionate and sufficient […]

6. 1.3. The new Sanitary and Phytosanitary goods model for Great Britain 6.1 Background Import controls are a critical element of all effective biosecurity and public health systems. They protect public health, plant health and animal health and welfare. Controls provide assurance, they allow the interception of non-compliant consignments and they enable the tracing of goods if […]

7.1 Overview Traders can use a customs facilitation, known as the ‘Common Transit Convention’, to move goods into, out of, and through the UK. The Common Transit Convention allows for customs processes to be suspended as goods move through different customs territories until the final point of destination. Traders can also use Sanitary and Phytosanitary transit […]

8.1 Border Target Operating Model On 27 February 2023, the UK and EU agreed the Windsor Framework, providing a fundamentally new set of arrangements to restore the smooth flow of trade within the UK internal market; safeguard Northern Ireland’s place in the Union; and address the democratic deficit that was otherwise at the heart of the […]

9. Section 3: Border industry and port requirements 9.1 Infrastructure Infrastructure requirements for Sanitary and Phytosanitary controls Live animals, animal products, high risk food and feed of non-animal origin and medium and high risk plants and plant products must come through a port of entry with the relevant Border Control Post (BCP), previously known as a Border […]

Guidance Get someone to deal with customs for you How you can hire a person or business to deal with customs for you. From: HM Revenue & Customs Published 12 January 2019 Last updated 27 April 2021 — See all updates Contents Getting help Before you get help Get someone to act directly Get someone to […]

Get an EORI number Skip to contents of guide Contents Who needs an EORI Check which EORI number you need If you move goods to or from Northern Ireland Apply for an EORI number Get help or report a change of circumstances Who needs an EORI You may need an Economic Operators Registration and Identification […]

Guidance Check if Authorised Economic Operator status could benefit you Find out what types of Authorised Economic Operator status you could apply for and their benefits if your business has role in the international supply chain. From: HM Revenue & Customs Published 21 September 2012 Last updated 9 September 2021 — See all updates Contents Types […]

Guidance Apply to use simplified declarations for imports Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them. From: HM Revenue & Customs Published 5 November 2019 Last updated 21 October 2021 — See all updates Contents Bringing goods that are not controlled into Great […]

Guidance Using your premises to start or end the movement of transit goods Get authorised consignor or consignee status to start or end movement of goods under transit at your own premises. From: HM Revenue & Customs Published 17 September 2019 Last updated 5 February 2021 — See all updates Contents Your premises Start moving goods […]

You need to register as an importer if you import things like plant or animal products, high-risk food or feed, medicines, textiles, chemicals or firearms. Register to import: fresh produce, plants or plant products ‘prohibited’ plants or plant products live fish or shellfish wood or wood products human medicines veterinary medicines chemicals controlled goods There […]

Collection Guidance on importing and exporting live animals or animal products Collection of guidance and forms for importing, exporting and moving live animals and animal products. From: Animal and Plant Health Agency and Department for Environment, Food & Rural Affairs Published 12 September 2014 Last updated 16 June 2021 — See all updates Contents Topical issues Imports or […]

Guidance UK border control posts: animal and animal product imports Find an approved UK Border Control Post (BCP) to check the animals, animal products or high-risk food and feed of non-animal origin in your consignment. From: Animal and Plant Health Agency and Department for Environment, Food & Rural Affairs Published 24 January 2019 Last updated 20 May […]

Guidance Pay less Customs Duty on goods from a country with a UK trade agreement You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin. From: HM Revenue & Customs Published 1 December 2020 Last updated 11 November 2021 […]

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 […]

Guidance Check how to pay duties and VAT on imports If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways. From: HM Revenue & Customs Published 1 March 2019 Last updated 15 November 2021 — See all updates Contents Not paying at […]

Guidance Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland If you import goods into Great Britain from outside the UK or from outside the EU to Northern Ireland you may have to pay import VAT on goods. For supplies of services from outside the […]

Guidance Refunds and waivers on customs debt by HMRC Find out about repayment and remission of customs duties by HMRC and how to apply. From: HM Revenue & Customs Published 28 April 2016 Last updated 31 December 2020 — See all updates Contents When HMRC can repay or remit duties Claims for rejected imports Claims for […]

Guidance Find out when to make an exit summary declaration If you’re moving goods outside the UK, you’ll need to make an exit summary declaration if you’ve not fulfilled safety and security requirements with a full customs export declaration. From: HM Revenue & Customs Published 6 August 2020 Last updated 29 October 2021 — See all […]

Guidance Making an entry summary declaration If you are moving goods into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from outside the EU, you’ll need to make an entry summary declaration. From: HM Revenue & Customs Published 10 January 2019 Last updated 14 September 2021 — See all updates Contents Before […]

Guidance Check if you can use transit to move goods to the EU and common transit countries Use common transit, Union transit or Transport Internationaux Routiers (TIR) when exporting or taking goods out of the UK to move them quickly and delay duty until they reach their destination. From: HM Revenue & Customs Published 30 […]

Get UK customs clearance when exporting goods: step by step How to make export declarations and get goods through the UK border. Hide all steps Step1:Check if you need to follow this process,Hidethis section Follow these steps to get your goods for export through UK customs if you’re managing the process yourself. Getting customs clearance […]

Help with customs and sending items abroad Do I need to fill out a customs form? Yes, if you’re sending goods (including gifts) to a country outside the UK. Except when sending items from Northern Ireland to the EU, where no customs declarations are required for sending gifts or goods. You will need to complete […]

Take goods with you to sell abroad You must declare goods that you take with you to sell outside the UK – for example if they’re in your baggage or in a private vehicle. There’s a different process if you take goods abroad temporarily (for example samples for a trade fair) or use a courier or freight forwarder. […]

Guidance Get proof of origin for your goods Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Generalised Scheme of Preferences. From: HM Revenue & Customs Published 1 December 2020 Last updated 12 November 2021 — See all updates Contents […]

Guidance Sending goods to the EU through roll on roll off ports or the Channel Tunnel Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK. From: HM Revenue & Customs Published 4 December 2018 Last updated 30 June […]

Guidance Returning goods to the UK Find out how to bring goods back into the UK after they’ve been imported into another country or if they’re rejected for import at the other country’s border, where import and export declarations are required. From: HM Revenue & Customs and Department for Environment, Food & Rural Affairs Published 29 January […]

Guidance How to use a customs warehouse Find out what you need to do when importing goods from outside the UK to a customs warehouse. From: HM Revenue & Customs Published 21 January 2020 Last updated 31 December 2020 — See all updates Contents Types of customs warehouse Placing your goods in a customs warehouse Removing […]

Guidance Trading and moving goods in and out of Northern Ireland How to prepare if you trade and move goods in and out of Northern Ireland. From: HM Revenue & Customs Published 7 December 2020 Last updated 30 September 2021 — See all updates Applies to Northern Ireland Contents Before you move goods Making declarations Moving […]

Guidance Port health authorities: monitoring of food imports Controls on UK food and feed imports, checks and inspections of high-risk food at UK borders, fees and documentation for importers. From: HM Revenue & Customs Published 5 October 2012 Contents Introduction Role and responsibilities of port health authorities Choosing a port Inspection of goods by port […]

Guidance When we select your goods for inland pre-clearance checks Find out how inland pre-clearance checks affect you and what you need to do when we carry out checks on your goods. From: HM Revenue & Customs Published 18 September 2020 Contents What the checks include What happens when we select your goods Before the […]

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