News article

Brexit: Transitional Simplified Procedures auto-enrolment

16 October 2019

Transitional simplified procedures are currently suspended. You will not need to use this between 1 February and 31 December 2020. If you applied, keep your paperwork safe. For current information, read a step-by-step guide to importing.

Businesses auto-enrolled for simplified import procedures

HM Revenue and Customs (HMRC) has automatically registered 95,000 businesses for its simplified import procedures allowing most traders up to 6 months to pay import duties and submit customs declarations, if the UK leaves the EU without a deal.

The Transitional Simplified Procedures (TSP) scheme will make importing after Brexit simpler, particularly for businesses that would be completing customs processes for the first time.

VAT-registered businesses that import from the EU have now been automatically enrolled into the TSP scheme. Businesses that are not registered for VAT should apply for the scheme if it would benefit them.

If the UK leaves the EU without a deal, TSP arrangements become active from the leaving date.

What should businesses do?

Businesses registered for TSP should:

  • check what tariffs will apply to their goods after Brexit and whether they need to pay customs duties on their goods
  • apply for a Duty Deferment Account before importing goods (if they have duties to pay) – this allows them to pay the duties they owe monthly by direct debit rather than as soon as the goods enter the UK
  • keep customs records of all the goods they import from the date the UK leaves the EU and get ready to make monthly declarations to HMRC

Traders can choose to delay making declarations until 6 May 2020. If traders choose to delay, payment for the duties they owe will be taken by direct debit on 15 May 2020. Traders should prepare to account for the import VAT on imports on their normal VAT return.

Read more about Transitional Simplified Procedures and the records you need to keep.