Full customs controls are now in place for trading between Great Britain (England, Scotland and Wales) and the European Union (EU).
This means full customs declarations and payment of relevant tariffs will be needed on all goods your clients import from the EU at the time of import.
Moving goods between Ireland and Great Britain
Current arrangements will continue to apply for non-controlled goods moving from Northern Ireland to Great Britain via Ireland while discussions on the Northern Ireland Protocol are continuing.
This means you can still delay making your customs declarations for up to 175 days, as long as they make an entry in declarants records at the time of import.
If you have a specific question about importing, exporting or customs reliefs
Call the Customs and International Trade helpline on 0300 322 9434. The helpline is open from 8am to 10pm Monday to Friday and from 8am to 4pm at weekends.
You can also send your questions or contact the service by web chat.
The Export Support Service is a helpline for UK businesses to get answers to practical questions about exporting to Europe. The service is a 'one-stop shop' and brings together UK government information, making it easier for exporters to access advice and support.
Webinars and video guides
HMRC's YouTube channel has videos about customs processes and what your clients need to do if they buy from, send or sell goods with the EU.
This includes:
- Getting someone to deal with customs for you – how freight forwarders can help
- What are controlled goods?
- What are commodity codes?
You can also find recorded versions of webinars, covering topics including:
- Rules of origin
- How to import
- Customs Import Declarations: an overview
- Exporting: what you need to do to keep your goods moving
You can also find webinars and videos from other government departments about trading with the EU.
Useful information:
- find recorded webinars on HMRC's help and support for UK transition page
- read updated guides or visit customer forums
- sign up for the Trader Support Service if you are moving goods between GB and Northern Ireland. You can access online training modules and webinars for support with the Northern Ireland Protocol.