Subsea Expo

The voice of the UK subsea industry

New transition customs and tax rules: Moving goods between the UK and the EU

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22 February 2021

The following has been circulated by HMRC:

If you move goods between the UK and countries in the EU, you need to follow new customs and tax rules.

Your business will be affected by the new rules if you:

  • buy goods from an EU seller and bring them into the UK
  • send goods you’ve sold to a buyer in an EU country
  • haven’t exchanged money but need to move equipment that you use for your business, between the UK and the EU.

We know this means change for many businesses, and HMRC is here to help you in several ways.

You can attend our webinars to help adjust to the new rules and keep your business moving.

Exporting: what you need to do to keep your goods moving: An overview of the actions you need to take now before you export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland.

Key processes include – zero-rated VAT, customs declarations, using an intermediary as well as licences, certificates, and authorisations.

Please register to take part if you’re planning to export.

Customs Import Declarations: An overview: If your business or a business you represent, needs to make customs import declarations on controlled goods and on non-controlled goods by the end of June 2021, our webinar helps you to understand what’s needed for simplified declarations, supplementary declarations, and delayed import declarations.

Please register to take part if you’re planning to import.

Trader responsibilities when using an intermediary: This webinar explains your responsibilities as a trader, if you choose to use an intermediary to complete import or export declarations for your business. These are complex and an intermediary can save you a lot of time.

Please register to take part if you’re planning to import or export.

Importing: What you need to know about Staged Controls: This webinar takes you through the three stages of the new border controls introduced on 1‌‌ ‌January‌‌ ‌2021, and what actions you need to take for each stage.

Please register to take part if you’re planning to import.

You can also:

  • watch our videos on HMRC's YouTube channel to familiarise yourself with the new customs processes and what you need to do before you trade goods with the EU
  • use the trader checklist to make sure you’re familiar with the new rules that affect you
  • use our updated guides to understand the new customs and VAT requirements when moving goods between the UK and EU countries
  • sign-up to the Trader Support Service if moving goods between GB and Northern Ireland and use their suite of educational products – including online training modules and webinars for support with the Northern Ireland Protocol
  • watch webinars and videos from other government departments to support you
  • you can also sign up to our weekly email updates on 'News and information about importing and exporting with the EU', providing hints and tips for businesses like yours, getting used to the new rules for importing and exporting.