As the UK has left the European Union (EU), customs declarations are required for all imports and exports between Great Britain and the EU. You may also have to pay customs duty and continue to pay other taxes like import VAT.

The key reminders are:

  • if you are an exporter, you already need to make export declarations at the time you export your goods 
  • if you are importing controlled goods you also must make a full import declaration straight away when you import your goods 
  • if you are importing non-controlled goods from the EU in 2021 you have two choices, either make a full customs declaration as the goods arrive into Great Britain or delay your declarations 
  • if you chose to delay, you or the customs expert you hired to act for you, (such as a customs agent or freight forwarder) will have kept detailed records (known as an Entry in Declarants Records or EIDR) when you imported goods, and you (or the customs expert) will also need to make a supplementary declaration within 175 days of the date your goods arrived in Great Britain.

Support and guidance for businesses
YouTube videos – watch short videos on HMRC's YouTube channel to familiarise yourself with customs processes and what you need to do before trading goods with the EU.

Live webinars – daily webinars including:

  • Customs import declarations: an overview
  • Exporting: what you need to do to keep your goods moving
  • Importing: what you need to know about staged controls
  • Trader responsibilities when using an intermediary.

If you’d like to attend a webinar you can register here.

Forums – to ask and get answers to specific questions about HMRC processes for importing or exporting, please visit HMRC customer forums.

For further information visit GOV.UK.

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