BREXIT Resources and Articles

Keep your business moving: New video explainers on doing business with Europe

The Department for Business, Energy and Industrial Strategy has launched a series of new, on demand videos to help businesses familiarise themselves with the new rules and the actions they should take. Businesses can find out more about 18 topics, including importing and exporting, trade, data, and audit and accounting.

Register now to immediately access the video content. New rules are here – make sure your business is prepared.

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List of video explainers

  1. Businesses Engaged in Emissions Trading
  2. Businesses Hiring Overseas Staff
  3. Businesses Involved in the Horizon 2020 Funding Service
  4. Businesses Involved with Data
  5. Businesses Operating Online
  6. Businesses Preparing and Auditing Financial Accounts
  7. Businesses who Import and Export
  8. Businesses Providing Services to EU Markets
  9. Businesses Shipping Waste between GB and EU
  10. Businesses Working with Intellectual Property
  11. Chemical Regulations
  12. Moving Goods into, out of, or through Northern Ireland
  13. Placing and Selling Goods on the Market
  14. REACH Chemical Regulations
  15. Recognition of Professional Qualifications
  16. Rules of Origin
  17. Trade Tariffs
  18. Businesses and Trade Agreements (not yet available)

List of sectors covered

  1. Aerospace
  2. Automotive
  3. Chemicals
  4. Civil Nuclear
  5. Construction
  6. Consumer Goods
  7. Electronics and Machinery
  8. Energy
  9. Life Sciences
  10. Metals and Other Materials
  11. Retail
 Services and Investment

Transition Update - 13 January 2021

The Brexit transition period has now ended

Changes have now come into effect for businesses that trade goods with Europe or represent businesses who do. Attend our webinars to find out what you need to do now to keep trading with the EU.

By registering for our webinars below, or watching our videos on HMRC's YouTube channel you can familiarise yourself with the new customs processes and what you need to do before you trade goods with the EU.

The trader checklist is also still available on GOV‌‌‌‌‌‌.UK to help you ensure you’re familiar with the new rules that affect you. We’ve also updated our guides to help businesses understand the new customs and VAT requirements when moving goods between Great Britain and EU countries.

Webinars to register for now:

Exporting: Actions you need to take now: 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 declaration, using an intermediary as well as licences, certificates, and authorisations.

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

Trader responsibilities when using an intermediary: You now need to complete import or export declarations to trade goods with the EU. These are complex and a lot of businesses choose to use an intermediary to do these for them.

This webinar explains your responsibilities as a trader if you choose to use an intermediary.

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

What are customs import declarations?: If you import goods, you now need to make customs import declarations on controlled goods and all goods by the end of June. This webinar will help you understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, how to make them, and delayed import declarations.

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

Importing: What you need to know about Staged Controls: This webinar will walk 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.

Traders must act now

Michael Gove, Chancellor of the Duchy of Lancaster, urges traders to ensure that they are fully ready with the new rules for trading with the European Union.

Traders are urged to ensure that they are fully ready with the new trading rules, as lorries expected at the GB-EU border, are expected to reach pre-Christmas levels this week. While compliance with the new rules remains high, an increase in border traffic raises the possibility of disruption.

Exporters must provide the right documentation to hauliers,

  • including export declarations and the extra certificates needed for products, like plant and animal products,
  • hauliers heading to Kent must get a negative Covid test and
  • obtain a Kent Access Permit before heading to port, or risk facing a fine and being turned away.

For more information, click here.

The eCommerce Directive and the UK

The eCommerce Directive no longer applies to the UK, now that the transition period is over.

Rules relating to online activities in European Economic Area (EEA) countries, may newly apply to UK online service providers who operate in the EEA, now that the transition period is over. If you are a provider of online services, you should take steps in response to these changes.

Guidance, outlining what has changed and what checks you need to make, has been issued.

For more information, click here.


Trade

UPDATED: The UK sanctions list: The list of individuals, entities and ships designated or specified under regulations made under the Sanctions and Anti-Money Laundering Act 2018 and why, has been updated, with amendments to some designations. For more information, click here.

UPDATED: Trade with Japan from 1 January 2021: Guidance on how you import and export with Japan has been updated, with new information on small consignment and waivers. For more information, click here.


Moving Goods

NEW: Moving goods between the UK and Ireland: Those who move goods between the UK and Ireland need to complete a Pre-Boarding Notification using the Irish Revenue’s system. A User guide for Pre-Boarding Notification (PBN) is available from the Irish government here. A video guide is also available here.

UPDATED: Ongoing customs movements and procedures at the end of the transition period: Guidance on, what to do if you had goods in customs procedures at the end of the transition period, has been updated, with information about moving goods from Great Britain to Northern Ireland. For more information, click here.

UPDATED: Get a goods movement reference: Guidance on using this service to get a reference, after registering with the Goods Vehicle Movement Service, has been updated with new information on declaring goods orally or by conduct. For more information, click here.

UPDATED: Moving goods through the Port of Dover and Eurotunnel using common transit: Guidance on finding alternative offices or destination or departure, when moving goods under Common Transit Convention has been updated, with a changed address for Sevington inland border facility for satellite navigation purposes. For more information, click here.

UPDATED: HMRC Community, Common Transit and TIR newsletter: January editions of the newsletter have been issued. To view these, and previous editions, click here.

UPDATED: Return your rejected exports from the EU: Guidance on the rules you must follow for returning rejected exports to Great Britain has been updated to include links to post Brexit transition guidance. For more information, click here.


Business Information

NEW: Receiving interest, royalties or dividends payments from the EU: Guidance has been issued explaining changes to tax deductions from interest, royalties and dividends, following the end of the Brexit transition period. For more information, click here.

NEW: Public-sector procurement: Guidance has been issued with information for public authorities, businesses and other organisations, on public procurement policy. For more information, click here.

UPDATED: National Insurance for workers from the UK working in the EEA or Switzerland: Check which country’s social security contributions you must pay if you are a worker from the UK working in the EU, Norway, Iceland, Switzerland or Liechtenstein. Guidance has been updated, with the countries who have agreed to apply the ‘detached worker’ rules. For more information, click here.


Data protection and Copyright law

UPDATED: EU business: data protection and copyright: Guidance on what EU businesses need to do with data protection, intellectual property and copyright in the UK, has been updated with the latest information on transferring personal data to the UK. For more information, click here.

Business Readiness Bulletin - Brexit: New rules are here

Issue 66: 5 January 2021

The UK has left the EU, and the Brexit transition period has ended. There are new rules for businesses doing business with the EU from 1 January, and you need to take action now. All information on Brexit can be found at www.gov.uk/transition. This bulletin is issued by the Department for Business, Energy and Industrial Strategy and provides the latest information for businesses.

Border Operating Model

The UK has left the Single Market and Customs Union and it is essential that businesses make the necessary preparations to continue to trade with the EU.

The Border Operating Model has been updated to reflect the UK’s new Trade and Cooperation Agreement with the EU. The vast majority of the Border Operating Model remains unchanged. The main updates that have been made relate to:

  • how to claim preferential rates of duty by meeting Rules of Origin requirements,
  • the listing status for equines,
  • mutual recognition for AEO status, and
  • updated requirements for wine and organics.

Guidance now includes case studies that have been created to represent end-to-end scenarios that will happen between GB and EU, importing and exporting goods from January 2021. These show not just the journeys for standard goods, but also for journeys with additional requirements such as those using the Common Transit Convention or transporting controlled goods. This should still be used in conjunction with the Border Operating Model which will contain further details, particularly for controlled goods.

For more information, click here.


Trade

NEW: Trading with developing nations: Guidance has been issued with details on the UK’s Generalised Scheme of Preferences. For more information, click here.

UPDATED: Trading under WTO rules: Guidance on how to trade with other countries if there is no UK trade agreement has been updated with new guidance for Great Britain and Northern Ireland. For more information, click here.

UPDATED: Trading with North Macedonia: Guidance has been updated with the latest business advice for North Macedonia. For more information, click here.

UPDATED: UK Sanctions: Guidance has been updated to reflect that the UK’s sanctions framework has changed. For more information, click here.


Importing and Exporting

NEW: Rules of origin: Check your goods comply to trade tariff-free with the EU: With a trade deal in place, UK businesses can trade tariff-free with the EU from 1 January if their products meet agreed Rules of Origin. UK traders need to check if their products comply and how to prove they originate from the UK. For detailed guidance on the rules of origin requirements under the UK’s deal with the EU click here.

NEW: Apply to access Customs Handling of Import and Export Freight: Guidance has been issued on what to do if you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declaration. For more information, click here.

New: Claim VAT refunds in Northern Ireland or the EU, if you are an established in Northern Ireland or in the EU: Guidance has been issued about how relevant businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system. For more information, click here.

UPDATED: How to report EU sales made on or before 31 December 2020 for VAT: Guidance on how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List has been updated in respect of the end of the Brexit transition period. For more information, click here.

UPDATED: Register to make an entry summary declaration in Great Britain: Guidance on using the S&S (Safety and Security) GB Service if you import goods into Great Britain and need to make an entry summary declaration has been updated with information about what to do if the service is unavailable. For more information, click here.

UPDATED: Open general export licence (export of dual-use items to EU member states): Guidance has been updated to take into account changes in legislation following the end of the transition period. For more information, click here.

UPDATED: List of customs agents and fast parcel operators: For more information, click here.


Moving Goods

NEW: UK Licence for the Community for International Road Haulage: Guidance on getting a UK Licence for the Community to transport goods by road to or through the EU, Liechtenstein, Norway and Switzerland, and the rules you must follow has been issued. For more information, click here.

NEW: Sending parcels between Great Britain and Northern Ireland from 1 January 2021: Guidance has been issued to help you find out what you need to do if you are a business or individual using an express carrier (including Royal Mail Group) to move parcels between Great Britain and Northern Ireland. For more information, click here.

NEW: Carry out international road haulage: Guidance has been issued for what UK goods vehicle operators need to do to carry out international road haulage. For more information, click here.

UPDATED: Check which international road haulage permits you need: Guidance on which licences and permits you need to operate vehicles with gross vehicle weight above 3.5 tonnes, on international journeys from the UK, has been updated. Guidance now addresses the replacement of the EU Community Licence with the UK licence for the community for international journeys within the EU, Liechtenstein, Norway, and Switzerland. Guidance also includes a new guide on carrying out a road haulage job entirely within one EU country (cabotage) or between 2 EU countries (cross-trade). For more information, click here.

UPDATED: International road haulage: HGV driver documents: Guidance on which documents you need to carry, if you are the driver or a passenger in a lorry or other HGV crossing international borders, has been updated. Guidance now includes updated information on international driving permits, the continued use of UK issued European Health Insurance Cards in EU countries, COVID-19 testing and getting HGVs ready to cross the border, including getting a Kent Access Permit. For more information, click here.

UPDATED: International road haulage: HGV and trailer documents: Guidance about HGV and trailer documents you need to legally cross international borders in a UK-registered vehicle has been updated. Updates include when GB stickers must be displayed, the rules for carrying ‘green cards’, certificates you need to carry for any specialist vehicles, new guidance on haulage licence and permit documents you need to carry, and vehicle security checklists. For more information, click here.

UPDATED: Moving goods to common or EU transit countries: Guidance on using common or Union transit has been updated to include information about the office of departure process in Northern Ireland for starting your transit movement, from 1 January 2021. For more information, click here.

UPDATED: Moving goods through the Port of Holyhead with an ATA Carnet: Information for moving goods through the Port of Holyhead with an ATA Carnet has been updated. For more information, click here.


Marketing Goods

NEW: Guidance has been issued for placing manufactured goods:

NEW: Using the UKCA marking: Guidance has been issued to help you find out if you need to use the UKCA marking and how to use it. For more information, click here.

NEW: Using the UKNI marking: Guidance has been issued to help you find out if you need to use the UKNI marking and how to use it. For more information, click here.

NEW: Placing manufactured goods on the EU market: Guidance has been issued on what you need to do to comply with regulations on manufactured goods you place on the EU market. For more information, click here.


Business information

NEW: Providing services and setting up a business: Guidance has been issued with the steps to take if you want to provide a service or set up a business in the UK. For more information, click here.

NEW: Registering and renewing .eu domain names in the UK: Guidance has been issued so that you can find out what you need to do if you hold a .eu domain or want to register one. For more information, click here.

New: Using your mobile in EU and EEA countries: Guidance on how leaving the EU has affected mobile roaming in EU and EEA countries. For more information, click here.

NEW: UK economic interest groupings (UKEIG): Guidance, explaining the main features of UK Economic Interest Groupings (UKEIG) and sets out the main differences between the UKEIG and EEIG corporate forms, has been issued. For more information, click here.

NEW: UK Societas: Information has been issued on the administration and management of a UK Societas. For more information, click here.

UPDATED: Changes to Companies House forms from 1 January 2021: The list of Companies House forms has been updated following the end of the Brexit transition period. For more information, click here.

UPDATED: Changing your company registration from 1 January 2021: Guidance on how to find out if your business will need to change its company registration following the end of the Brexit transition period has been updated. For more information, click here.

A message from the Business Secretary: A deal with the EU has been reached and businesses should take action

I am delighted that we have agreed a deal with the European Union and I am confident that the United Kingdom will thrive outside the EU and cement its position as the best place in the world to start, grow and run a business.

The deal with the EU means the UK can now regulate in a manner that suits the UK economy and UK businesses – doing things in a more innovative and effective way, without being bound by EU rules.

As with any major change, there will be challenges as we adjust to new ways of doing business with the EU. Government will be there to support you to adapt and to capitalise on the opportunities created by this deal.

While the deal secures us tariff-free access to EU markets, you should still check what you need to do to allow your business operations to run smoothly. The new rules apply from 11pm tonight (31st December) so you should take any actions as soon as possible in the new year.

2020 has undoubtedly been one of the most challenging years in living memory. However, the resilience and determination displayed by UK businesses this year has only increased my confidence that 2021 will be the start of an exciting and prosperous new chapter for our nation.

I wish you all a very happy and successful New Year.

Yours sincerely,

Rt Hon Alok Sharma MP

Secretary of State for Business, Energy & Industrial Strategy

New and Updated Guidance

Importing and Exporting

NEW: Registering to make an entry summary declaration in Great Britain: Guidance has been issued on using the S&S GB Service if you import goods into Great Britain and need to make an entry summary declaration. For more information, click here.

NEW: Registering to make an entry summary declaration in Great Britain: service availability and issues. Guidance to check the availability and any issues affecting the register to make an entry summary declaration in Great Britain service has been issued. For more information, click here.

UPDATED: Exporting excise goods to the EU from 1 January 2021: Guidance on changes to exporting and declaring excise goods (alcohol, tobacco and certain oils) from 1 January 2021, has been updated with information regarding declaring a change of destination for goods in flight. For more information, click here.

UPDATED: Importing and exporting plants and plant products from 1 January 2021: Guidance on how to trade plants and plant products, including trees, inside and outside the EU, and between Great Britain Northern Ireland from 1 January 2021, has been updated. Updates include:

  • Information on new movements from NI to GB;
  • New importing plants and plant products from the EU to NI;
  • Updated exports section to NI and
  • New information on grace period for authorised traders moving food from GB to NI.

For more information, click here.

Moving Goods

NEW: List of Ports using the Goods Vehicle Movement Service: To find out which locations are using the Goods Vehicle Movement Service from 1 January, click here.

UPDATED: Rail Transport from 1 January 2021: Guidance to help prepare industry to run domestic and cross-border rail operations from 1 January 2021, has been updated with information about train driving licenses and safety certificates. For more information, click here.

UPDATED: Kent traffic management on the M20 motorway to Dover and Eurotunnel: Guidance has been updated to include information on driver welfare. For more information, click here.

UPDATED: Driving in the EU from 1 January 2021: Lorry and goods vehicles drivers: Guidance on what UK lorry and goods vehicle drivers need to do to drive professionally in the EU from 1 January 2021, has been updated with information about the Check an HGV is ready to cross the border’ service. For more information, click here.

UPDATED: What UK goods vehicle operators need to do to carry out international road haulage from 1 January 2021: Guidance has been updated to include information about inland border facilities and the “Check an HGV is ready to cross the border service”. For more information, click here.

Trade

NEW: Summary of the UK-Egypt Association Agreement: Information on the Association Agreement with Egypt, replicating the effects of the EU-Egypt Association Agreement has been issued. For more information, click here.

An up-to-date list of existing UK trade agreements with non-EU countries is available here. Latest updates include links to the Egypt trade agreement and the signing of the UK-Mexico agreement.

Marketing Goods

NEW: Supplementary protection certificates from 1 January 2021: On 1 January 2021, there will be some changes to how the supplementary protection certificate (SPC) system operates. This guidance explains the changes, and what you need to do differently as a result. To view this, click here.

UPDATED: Intellectual Property after 1 January 2021: Guidance on international trademarks and designs has been updated. For more information, click here

Take Action: UK Transition period is ending on 1 January 2021

The Brexit transition period ends in 20 days. If your business trades goods with Europe or you represent businesses who do, you’ll need to be prepared for changes that will come into effect from 1‌‌‌‌‌‌ ‌January 2021.

We understand these are challenging times, but it is important to make sure that your business is ready for these new rules. At the time of writing, talks are ongoing about our future trading arrangements with Europe. These rules will not change or go away, and the steps that you need to take to prepare, are needed in any scenario before you can trade from 1‌‌‌ ‌January.

If you’re new to customs processes it will help you to watch our series of short videos on HMRC’s YouTube channel which introduce importing and exporting:

We also have a Trader checklist to help you prepare for the end of the Brexit transition period.

In addition, we are running live webinars where you can hear the latest information and ask questions to help you prepare for these new rules:

Exporting: Actions you need to take to prepare for 1‌‌‌ ‌January 2021

The webinar explains what actions you need to take to export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland. We’ll provide a run-through of the key export processes – staged border controls, zero-rated VAT, customs declaration, using an intermediary as well as licences, certificates and authorisations that you’ll need.

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

What are customs import declarations?

If you import goods, you’ll need to prepare for making customs import declarations on controlled goods from 1‌‌‌ ‌January, and by the end of June on all goods. This webinar will help you to understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, making import declarations without authorisation and delayed import declarations.

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

We update our webinars constantly to provide you with the latest government guidance and information as it develops.

Protect yourself from scams

Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search 'scams' on GOV‌‌‌‌‌‌.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.

 Access the National Cyber Security Centre’s new guide on how to stay secure online and protect yourself or your business against cyber crime by searching 'Cyber Aware' on GOV‌‌‌‌.UK

Prepare for the end of the transition period

The UK has left the EU and will leave the EU Single Market and Customs Union at the end of the year. With only 100 days until the end of the transition period, businesses should take action now to start preparing for new trading rules which will come into effect from January 2021.

To help you prepare, here are four things you should do:

  1. Head to GOV.UK/transition to take a short survey and receive a personalised list of actions for you and your business to take.
  2. If you’re an exporter, find out what you need to do to continue to export goods to the EU.
  3. If you’re an importer, find out what you need to do to continue importing goods from the EU.
  4. Sign up to email alerts to stay up to date with any further changes.

These are concrete steps you can take now to minimise disruption and take advantage of new opportunities.

If you have any questions about preparing for the end of the transition period and you can’t find answers at GOV.UK/transition, fill out the enquiry form and one of our experts will point you in the right direction.

You can also find information and advice about trading internationally (outside of the EU) at great.gov.uk.

Three steps to prepare for the end of the transition period

The UK has left the EU and will leave the Single Market and Customs Union at the end of the year. Businesses should take action now to start preparing for new trading rules which will come into effect from January 2021.

There are concrete steps you can take to minimise disruption and take advantage of new opportunities.

To help you prepare, here are three things you should do:

  1. Head to GOV.UK/transition to take a short survey and receive a personalised list of actions for you and your business to take.
  2. Sign up to email alerts to stay up to date with any further changes.
  3. Plan ahead and take the steps needed to complete your actions and prepare your business for the new trading rules.

If you have any questions about preparing for the end of the transition period and you can’t find answers at GOV.UK/transition, fill out the enquiry form and one of our experts will point you in the right direction.


You can also find information and advice about trading internationally (outside of the EU) at great.gov.uk.

Importing goods from January 2021: The UK Global Tariff

The UK has left the EU. The transition period will end on 31 December this year and the UK will leave the single market and customs union. Businesses should take action now to start preparing for new trading rules which will be in effect from January 2021.

Here’s what you need to know if your business imports goods from overseas.

What is the UK Global Tariff (UKGT)?

The UKGT is the UK’s independent ‘Most Favoured Nation’ tariff. This is a schedule of taxes to be paid on goods imported into the UK from January 2021. The UKGT will replace the EU’s Common External Tariff.

The UKGT will not apply to goods imported from a country that the UK has a trade deal with, a country that is part of the Generalised Scheme of Preferences or where an exception applies.

What should I do next?

  1. Learn more about the UK Global Tariff
  2. Plan ahead by looking up the tariffs you will need to pay using the tariff look up tool.
  3. If you import goods from the EU, learn more about the import process and border controls with the EU from January 2021.
  4. Visit GOV.UK/transition for more information about what you need to do to prepare for the changes coming into effect from January 2021.