Brexit Resources for Importers and Exporters

Browse and download our collection of Brexit guidance documents from sources including HMRC.

Last updated Monday 14th September 2020

UK trade tariffs from 1st January 2021

HM Gov have released an online trade tariff checking tool.

From 1st January 2021, the UK Global Tariff applies to imported goods unless an exception applies. The online tool also allows you to check the difference between what you currently pay and what you'll pay from the 1st Jan.

Access the tool here: https://www.gov.uk/check-tariffs-1-january-2021

Border Operating Model document from HM Government

HM Government have released (as of 13th July 2020) a new Border Operating Model document. This document contains the most detailed overview to date of how goods will be imported from and exported to the EU from 1st January 2021. The Border Operating Model document should be read in conjunction with previously issued documents including the UK trade tariff (see above) and future publications that are yet to be made available. This page will be updated as these documents are made available.

You can download the Border Operating Model document here.

Step by Step guides for importing and exporting with the EU from 1st January 2021

Two new step-by-step guides to importing and exporting have been made available on the gov.uk website. These guides should help clarify how importing and exporting with the EU after 1st January 2021 will work.

Step by step guide to exporting to the EU from 1st January 2021

Step by step guide to importing from the EU from 1st January 2021

Accounting for import VAT from 1st January 2021

HM Gov have released guidance on when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting). Read the full guidance here: https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

UK Transition Tool

HM Gov's Transition tool aims to give you a list of personalised actions to take prior to 1st Jan 2021. Based on your answers to the questions, the tool will give you actions to undertake for your business and everything else in regards travel to the EU and trading with the EU. Worth filling out. See more at https://www.gov.uk/transition

New Letter to VAT-registered businesses about new trade arrangements with the EU from 1 January 2021

HMRC have released a letter to VAT registered businesses that trade with the EU and / or the rest of the world. This letter outlines all the actions that need to be taken to continue trading from 1st January 2021 when the transition period ends.

As noted on the HMRC website "These actions will not change regardless of the outcome of the government’s negotiations with the EU."

Download the letter from the HMRC website here.