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The way you import to and export from the EU will change after Brexit. These flowcharts explain the new processes for certain goods and products.
You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue exporting goods.
and
Your importer will need an EU EORI number.
You’ll need to get an EU EORI number if you’re exporting to your own business within the EU. You can get one from the customs authority in any EU country.
You can hire someone to deal with customs for you, or you can do it yourself.
Find out how to hire someone to make customs declarations for you
Find out how to make customs declarations yourself
and
You may be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when your importer pays customs duties.
Find out if you can use the CTC
Your importer will need to pay tax and duty on your goods after Brexit. This will depend on the classification of the goods.
There might be other things you need to do, depending on what you’re exporting.
Check if you’ll need to apply for an export licence
Check the rules for exporting alcohol, tobacco and certain oils
Check the rules for exporting controlled goods like firearms
Find out how you’ll claim VAT refunds from EU countries
Find out how you’ll pay VAT if you sell digital services to EU customers
You can hire someone to transport your goods, or you can do it yourself.
Find out how to transport goods outside the UK yourself
Get more information about importing and exporting goods after Brexit
Get general help and support for your business
You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.
You can hire someone to deal with customs for you, or you can do it yourself.
Find out how to hire a customs agent to make declarations for you
Find out how to make customs import declarations yourself
Find out how to make declarations for goods in baggage or a small vehicle
You can apply to use ‘transitional simplified procedures’ to reduce the amount of information you need to give at the border.
Register for transitional simplified procedures
Decide what other customs procedures you could use
You may also be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when you pay customs duties.
and
Set up a duty deferment account if you want to be able to make one payment of customs duties a month instead of paying for individual shipments.
You must set one up if you plan to use transitional simplified procedures.
Set up a duty deferment account
You’ll need to pay customs duties and VAT on all imports.
Find out the rate of customs on imports after Brexit
Check when you’ll need to account for and pay VAT
You’ll also need to pay excise duties if you’re importing alcohol, tobacco or biofuels.
Find out the rate of excise duty on imports
Depending on what you’re importing, there might be other things you’ll need to do to get your business ready.
For example, you might need to change the labelling on your goods, apply for licences, or find an approved UK border inspection post where your goods can enter the UK.
Check what you need to do for the type of goods you import
Get more information about importing and exporting goods after Brexit
Get general help and support for your business
Source: gov.uk