News article

Brexit: Import goods from the EU? Register for simplified import procedures

3 October 2019


HMRC has introduced new Transitional Simplified Procedures for customs, to make importing easier for the initial period after the UK leaves the EU, should there be no deal

In the event that the UK leaves the EU without a deal, UK businesses must apply the same procedures to EU trade that apply when trading with the rest of the world.

Currently, under import processes for trading with the rest of the world, goods are not released from customs control until you make a full import declaration and pay the duty owed in full.

HMRC has put in place transitional simplified procedures (TSP) for businesses importing goods from the EU.

The actions below do not apply to those importing or exporting goods between Northern Ireland-Ireland. HMRC will issue future guidance on this.

You can also watch a thirty minute webinar below which gives information on:

  • how to register
  • import declarations
  • import value of goods
  • the duties payable

What are transitional simplified procedures?

TSP reduce the amount of information you need to give in an import declaration when the goods are crossing the border. They do this by allowing you to defer:

  • giving a full declaration
  • paying any duty

Who should register

You can register for transitional simplified procedures if you:

  • have an EORI number that starts with GB
  • are established in the UK, this means: you’re a sole trader who is 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 they carry out their business activities
  • are importing goods from the EU into the UK (including goods travelling through the EU from the rest of the world as long as they’ve cleared EU customs formalities)

Who should not register

You should not register if:

  • the only goods you import are coming into the UK directly from outside the EU
  • you choose to use a customs special procedure for your goods
  • you are acting on behalf of a trader (for example, you’re a freight forwarder)
  • you have a consistent history of overdue tax returns, unpaid tax or duties due or your business is insolvent

If you’re a customs intermediary, such as an agent, you cannot register on behalf of a trader, but you can make declarations directly for a trader who’s registered for transitional simplified procedures.

What you need to register

To register you’ll need your:

  • EORI number that starts with GB
  • VAT registration number (if you have one)
  • business name and UK address
  • contact details

If you’re not VAT-registered or if you have excise or customs duties to pay, you must have a duty deferment account to import goods using these procedures.

How to register

Register online for transitional simplified procedures

Brexit webinar - Transitional Simplified Procedures