5 November 2019
How a no-deal Brexit would affect existing authorisation to use customs procedures
If the UK leaves the EU without a deal, you will need to check whether your current authorisations to use special and simplified procedures (known as customs facilitations) still apply.
Your business must be established in the UK to use most customs facilitations (with the exception of temporary admission).
You are established in the UK if:
- you are a sole trader resident in the UK
- your company or partnership has a registered office in the UK
- your company or partnership has a permanent place of business in the UK where you carry out its business activities
If you trade goods with the non-EU countries, you may be already authorised to use customs procedures.
Depending on the type of facilitation, and whether HMRC or another EU customs authority gave you that authorisation, you should check that you can carry on using it and whether it will be more limited.
Find out more about the following procedures: