9 October 2019
Importing goods using transitional simplified procedures
In a no-deal Brexit, UK businesses that import goods will need to apply the same procedures to EU trade that apply when trading with the rest of the world.
HMRC has introduced transitional simplified procedures to help businesses import goods from the EU.
The actions below do not apply to those importing or exporting goods between Northern Ireland-Ireland.
When you import goods from the rest of the world, they are not released from customs control until you have declared them and paid import duties and VAT.
Using transitional simplified procedures to import goods from the EU will delay:
- submitting your full declaration by letting you submit less information at the time the goods enter the UK
- paying import duties and VAT
If you already trade outside of the EU
If you already trade outside the EU and use a third party (like a customs agent, or software to submit import declarations), you can continue to do this to import from the EU.
You can also register for transitional simplified procedures, but you should check with your software provider or third party about any additional customs rules you will need to follow.
Register to use transitional simplified procedures
Importing controlled goods
Controlled goods are goods that must have a license to import, or excise goods like alcohol or tobacco, which have additional duties on them.
- Check if your goods are on the list of controlled goods for transitional simplified procedures
- Find out how to import controlled goods from the EU using transitional simplified procedures
Importing standard goods
If you’re not importing controlled goods, find out how to import standard goods using transitional simplified procedures.
Importing controlled goods and standard goods
If you’re importing controlled goods as well as standard goods, you can just follow the process for importing controlled goods.
Importing EU goods under the Common Transit Convention
You can use transitional simplified procedures if you’re importing EU goods under the Common Transit Convention. The Common Transit Convention is used for the movement of goods between or through common transit countries.
The common transit countries are:
- EU member states
- North Macedonia
The process for this will depend on whether they are:
If HMRC withdraws these procedures
HMRC will review transitional simplified procedures after Brexit. If it’s decided to withdraw them, HMRC will let you know 12 months before. This will give you time to prepare your business to follow the full process for importing goods.
If this happens, you can:
- use a third party, like a customs agent
- apply for authorisation to use customs freight simplified procedures
- follow the full import process and complete import declarations yourself