Six month Brexit duty payments delay

Our experts have been meeting with HMRC and examining the latest government announcements on no-deal Brexit processes to define how your EU imports and exports will operate post Brexit.

If you have only previously imported from the EU, and do not hold an EORI number, it is critical that you apply for one without further delay.

Importing from the EU

If the UK leaves the EU without a deal you’ll need to be ready to make customs declarations and follow other customs rules for the goods you import.

If you’re importing through Dover or the Channel Tunnel, you cannot submit customs formalities when your goods arrive in the UK. We will make your customs declaration and obtain a movement reference number (MRN) so that your goods can be loaded onto the ferry or train on the EU side.

The main customs form used in international trade is the Single Administrative Document, which we submit to HMRC electronically.

Transitional Simplified Procedures

You need a valid EORI number to register for TSP. Both are free and quick to do and we can manage the whole TSP process for you.

Once registered for TSP you will be able to import from the EU without having to make full customs declarations at the border or pay import duties straight away.

HMRC have confirmed that TSP traders will not need a MRN before their consignments can load the ferry/tunnel. A valid EORI will suffice. (This does not apply to controlled goods.)

To further support businesses, HMRC has announced for most goods imported using TSP, traders will be able to delay putting in customs declarations for the first 6 months after EU exit.

Businesses will have until 4 October 2019 to submit declarations and pay any import duty for goods imported up to 30 September 2019. After that, customs declarations and payments will need to be made on the fourth working day of the following month.

HMRC is also giving importing businesses until 30 September 2019 to provide a guarantee that is required to cover any customs duties that they wish to defer. This will apply for all importers, not just those who have registered for TSP.

TSP will also now be available for any port or airport, where goods are being brought in from the EU

T1/ATA Carnets

There are changes to the discharging of these specialised transit documents. Please contact us directly for further information.


The low value ceiling of £135.00 will be abolished and all parcels from the EU, up to the ceiling will be liable for import duty and VAT, payable by the seller.

This applies to Business to Business and Business to Consumer.

The EU seller must either:
– register with HMRC parcel service and obtain a Unique ID
– the UK parcel operator will pay HMRC on the behalf of the foreign seller.

MIQ Noatum Logistics may arrange customs clearance on behalf of the overseas seller, and collect payment of duty / VAT from them.

This does not apply to parcels worth more than £135.00, excise goods, or gifts

The only body that is permitted to collect VAT from the consumer/receiver is the Royal Mail.


The exporting situation is more opaque, as so much depends on EU developments.

We now that an NES export declaration will continue to be required (for Permitted to Process) and it may be that we will have to raise T1 transit documents.

At the moment we will have to check the rules with the Union/Common transit destination before we load for confirmation.