No-Deal Brexit procedures updates

Whilst Parliament has been (apparently) unlawfully suspended, a no-deal Brexit is still very much on the cards and a number of updates and easements previously issued by HMRC, have now been extended for the 31st October 2019 deadline.

Economic Operator Registration and Identification number

– Make sure you have your EORI
– HMRC have allocated an EORI number to all VAT
– In UK the EORI is normally made up of GB-your VAT number-three zeros
– If you are not VAT registered but need to an EORI number for another customs procedure or system you should complete this form

Transitional Simplified Procedure

– TSP has been created by Customs to keep the ports operating smoothly, expediting trucks to final destination.
– You must be a UK importer to apply and you must be established in the UK.
– It’s quick and simple to apply and is the best option to avoid import delays.
– Talk to us if you do not qualify for TSP. We may be able to use our CFSP, or simply pre-lodge an import entry before UK arrival.
– Submission of the final declaration under this easement has been extended for six months from 21st October to 5th May 2020.

Standard goods

– Frontier declarations are not required for Standard goods, but make sure we have your EORI number, as Customs will know which EORI numbers are TSP approved. Those that are will be released immediately.

Controlled goods

– Certain controlled goods still qualify for TSP, but will require a frontier declaration prior to importation.
– Contact us for advice, if you are uncertain whether your imports are standard or controlled.

Know your new tariff

– It is critical that you correctly identify your commodity codes and cross-reference these to your products.
– The applicable duty rate is linked to the commodity code. Speak to us if your are uncertain, or require a ruling from HMRC, because if you get it wrong, you may pay too much. Or not enought and then face retrospective demands an dthe possibiltiy of penalties.
87% of products are zero-rated (at least for 12 months.)

HMRC payment

– Import VAT will be handled through your normal VAT return and will not need to be paid at the time of importing.
– Duty payments WILL be paid at clearance, so ensure you have a method of payment.
This can be your own deferment account with Customs or you can use ours for a minimal fee.


– We will always require commercial invoice (or pro-forma invoice in some cases) and packing list which identifies what is in each package type. This is useful should Customs
need to open