If your business moves goods between the UK and countries in the EU, you’ll 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 you use for your business, between the UK and the EU.
HMRC understand this means a lot of changes are needed, and are there to help you in several ways.
You can attend HMRC webinars to help you adjust to the new rules and keep your business moving.
HMRC are unable to answer questions specific to the items you import or export. Instead, you can use the helpline at the end of this email for these questions.
HMRC webinars explain existing GOV.UK guidance and give you the opportunity to ask general questions. You’ll also be able to see responses to other peoples’ questions and the guidance they signpost to for extra help and support.
Importing – steps you need to take before making your supplementary declaration: To support those who’ve delayed their customs import declarations, HMRC explain the actions you need to take before you can make a supplementary declaration and how intermediaries can help you do this.
Please register to take part if you have imported goods since 1 January 2021 and not yet completed a customs declaration for them.
If you are planning to import and you want to understand the full declarations process, please register for Customs Import Declarations: an overview.
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 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.
Rules of origin: Watch HMRC recorded webinar if you buy goods from the EU or send or sell goods to the EU for their business, this webinar will help you understand rules of origin and what’s required to meet the rules.
The recorded webinar can be paused or rewound to allow you to work through the information at your own pace.
You can also:
- watch HMRC videos on HMRC’s YouTube channel to familiarise yourself with the new customs processes and what you need to do before trading goods with the EU
- use the trader checklist on GOV.UK to make sure you’re familiar with the new rules that affect you
- use HMRC updated guides to understand the new customs and VAT requirements when your business is moving goods between the UK and EU countries
- sign up to the Trader Support Service if your 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 HMRC customer forums
- watch webinars and videos from other government departments to support you on these changes
- sign up to HMRC email updates on news and information about importing and exporting with the EU, providing hints and tips for businesses like yours to get used to the new rules for importing and exporting.
Contact HMRC
Call HMRC 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 HMRC your questions using their online form or webchat.
Information from Katherine Green and Sophie Dean Directors General, Borders and Trade, HMRC
Here is our full Brexit Toolkit for small businesses and sole traders
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