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.

Get your business ready to export from the UK to the EU after Brexit

Step1: Make sure your business has an EORI number that starts with GB

You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue exporting goods.

Get an EORI number

and

Check your importer has an EU EORI number

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.

Step2: Decide who will make the export declarations

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

Decide if you want to export your goods using transit

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

Step3: Check the rate of tax and duty for your goods

Your importer will need to pay tax and duty on your goods after Brexit. This will depend on the classification of the goods.

Step4: Check what you need to do for the type of goods you export

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

Step5: Find out how changes to VAT will affect you

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

Step6: Decide who will transport your goods outside the UK

You can hire someone to transport your goods, or you can do it yourself.

Find out how to transport goods outside the UK yourself

Step7: Get help and support

Get more information about importing and exporting goods after Brexit

Get general help and support for your business

Get your business ready to import from the EU to the UK after Brexit

Step1: Make sure your business has an EORI number that starts with GB

You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.

Get an EORI number

Step2: Decide who will make the import declarations

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

Step3: Apply to make importing easier

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.

Find out if you can use CTC

and

Set up a duty deferment account if you import regularly

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

Step4: Check the rate of tax and duty you’ll need to pay

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

Step5: Check what you need to do for the type of goods you import

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

Step6: Get help and support

Get more information about importing and exporting goods after Brexit

Get general help and support for your business

Source: gov.uk