If you move goods between the UK and countries in the EU, you need to follow new customs and tax rules.
Your business will be affected by the new rules if you:
- buy goods from an EU seller and bring them into the UK
- send goods you’ve sold to a buyer in an EU country
- haven’t exchanged money but need to move equipment that you use for your business, between the UK and the EU.
We understand this means a lot of changes are needed, and HMRC is here to help you in several ways.
You can now apply for the SME Brexit Support Fund. Smaller businesses can get up to £2,000 to pay for practical support, including training or professional advice to adjust to new customs, rules of origin and VAT rules when trading with the EU.
You can attend our webinars to help adjust to the new rules and keep your business moving.
Importing – preparing to make your supplementary declaration: To support those who’ve delayed their customs import declarations, we explain what information is required, the timeline for providing this information and how intermediaries can help you do this.
Please register to take part if you’ve imported goods since 1 January 2021 and not yet completed a customs declaration for them.
If you’re planning to import and want to understand the full declarations process please registerfor Customs Import Declarations: an overview.
Exporting: what you need to do to keep your goods moving: An overview of the actions you need to take now before you export goods from Great Britain to the EU and move 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 you’re planning to export.
Trader responsibilities when using an intermediary: This webinar explains your responsibilities as a trader, if you choose to use an intermediary to complete import or export declarations for your business. These are complex and an intermediary can save you a lot of time.
Please register to take part if you’re planning to import or export.
You can also:
- watch our videos on HMRC’s YouTube channel to familiarise yourself with the new customs processes and what you need to do before you trade goods with the EU
- use the trader checklist to make sure you’re familiar with the new rules that affect you
- use our updated guides to understand the new customs and VAT requirements when moving goods between the UK and EU countries
- sign-up to the Trader Support Service if your client’s business is moving goods between GB and Northern Ireland and use their suite of educational products – including online training modules and webinars for support with the Northern Ireland Protocol
- ask and get answers to specific questions about HMRC processes for importing or exporting, by visiting our customer forums
- watch webinars and videos from other government departments to support you
- sign up to our weekly email updates on news and information about importing and exporting with the EU, providing hints and tips for businesses like yours, getting used to the new rules for importing and exporting.
Call our Customs & International Trade helpline on 0300 322 9434, for more help with importing, exporting or customs reliefs. The helpline is open from 8am to 10pm Monday to Friday and from 8am to 4pm at weekends. You can also send us your questions or webchat.
Protect yourself from scams
Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search ‘scams’ on GOV.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to firstname.lastname@example.org and texts to 60599.
Access the National Cyber Security Centre’s new guide on how to stay secure online and protect yourself or your business against cyber crime by searching ‘Cyber Aware’ on GOV.UK.
Yours sincerely Katherine Green and Sophie Dean – Directors General, Borders and Trade, HMRC