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IMPORT & EXPORT

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Businesses that import and export goods

TRADER CHECKLIST

Use the trader checklist to prepare to move goods between Great Britain and Europe from 1 January 2021.If your business moves goods between Great Britain and Europe, you will be affected by new trading rules from 1 January 2021. These rules will apply to all European trade, whether you buy or sell goods once a year or every day, and no matter what type, volume or value – so all businesses need to prepare. 

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import export

IMPORTING GOODS FROM THE EU

The process for importing goods from the EU will change.  Businesses in England, Wales and Scotland need to follow a new process.

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IMPORT VAT ON YOUR VAT RETURN

From 1 January 2021, if your business is registered for VAT in the UK find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).

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EXPORTING GOODS TO THE EU

The process for importing goods from the EU will change.  Businesses in England, Wales and Scotland need to follow a new process.

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USEFUL LINKS

take goods temporarily out of the UK (get an ATA Carnet
transporting goods: guidance for hauliers and commercial drivers
check duties and customs procedures for exporting goods
check if you can get import duty relief on goods using Temporary Admission
check if you can get import duty relief on goods using Temporary Admission - Exhibition goods

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MOVING GOODS TO OR FROM NORTHERN IRELAND

On 10 December 2020 the Co-Chairs of the Withdrawal Agreement Joint Committee reached an agreement in principle to address the outstanding issues related to the implementation of the Withdrawal Agreement, in particular the Northern Ireland Protocol.  Sector specific guidance has now been published by government departments relating to the implementation of the Northern Ireland Protocol. 

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