New rules for January 2021

The UK has left the EU, and the transition period after Brexit comes to an end this year.

This page tells you what you'll need to do from 1 January 2021. It will be updated if anything changes.

For current information, read: moving goods from EU countries

You can also read about the transition period.

Applies to: Wales, England, and Scotland (see guidance for Northern Ireland)

Contents

• Import declarations
• Safety and security declarations

Most businesses hire someone to deal with customs and to transport their goods from overseas.

If your business is not established in the UK, you must get someone established in the UK to deal with customs for you (and they must act indirectly).

Import declarations

You must follow the normal rules for making an import declaration if either:

• your goods are controlled
• HMRC has told you to, because you have a poor compliance record

But if you import goods that were in EU free circulation into Great Britain (England, Scotland and Wales) free circulation between 1 January and 30 June 2021 and the goods are not controlled, you can:

• declare these goods by entering them in your own records without getting authorisation in advance
• delay sending HMRC the full information about your goods by up to 6 months on a supplementary declaration

You must also:

• account for the import VAT on your VAT Return (if you’re not VAT registered you must pay at the time you make the supplementary declaration)
• have authorisation to use simplified declarations before you can make a supplementary declaration (or use someone dealing with customs for you who has an authorisation)
• submit monthly Intrastat supplementary declarations for arrivals from the EU if you’re required to

If you decide to get someone else to deal with your customs declaration requirements for you and make all the necessary declarations on your behalf to move your goods, they’ll enter the goods in their records and make the supplementary declaration.

If you (or someone dealing with customs for you) are already authorised to use simplified declarations at the time the entry was made in the records you can still delay your supplementary declaration.

Free circulation

You must be moving goods from the EU into free circulation (declared and customs duties paid). This can be one of the following:

• directly from import
• from a customs special procedure (for example customs warehousing)
• from a temporary storage facility
• using transit – if the movement of the goods started in the EU

Transitional simplified procedures

The transitional simplified procedures which was announced for 31 January 2020 has been withdrawn. You will not be able to use it to import your goods from the EU.

Safety and security declarations

From 1 January 2021 to 30 June 2021 you can import controlled and non-controlled goods from the EU without making an entry summary declaration, this is also known as the safety and security declaration.

Published 10 July 2020
Last updated 13 July 2020 + show all updates

Part of
Prepare to import goods from the EU to Great Britain from 1 January 2021

Step1: Check if you should follow this step by step

You should follow different guidance if you're:

• receiving goods by post
• importing goods from countries outside the EU

Step2: Find out how to declare goods from 1 January 2021

From 1 January 2021, you'll need to make customs declarations when you import goods from the EU. These rules currently apply to importing goods from the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.

You can make the declarations yourself, but most businesses use a courier, freight forwarder or customs agent.

• Find out how to make customs declarations yourself
• Get someone to deal with customs for you

and Check the new rules for your type of goods

From 1 January 2021, the rules for importing some types of goods will change.

• Check what import licences or certificates you need
• Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods
• Check the rules for importing alcohol, tobacco and certain oils

Step3: Make sure you have an EORI number starting with GB

You need an EORI number that starts with GB to import goods from 1 January 2021.

• Get an EORI number

Step4: Check the rate of tax and duty you’ll need to pay

You need to pay customs duties and VAT on all imports.

• Check the rate of customs duty on imports from 1 January 2021
• Check the rate of VAT

Step5: Check if you can make the importing process quicker

From 1 January 2021, you'll need to make customs declarations when you import goods from the EU.

In some situations, you can delay making a declaration for up to 6 months after you imported the goods.

• You are currently viewing:Check if you can declare your goods later to make the importing process quicker