Phases & Dates for UK Importers

If you are a UK importer, the transition is likely to take place in three phases.

Instead of full checks from January 1, 2021, a staged approach to customs declarations and checks will be introduced at the UK's main entry points for imports from the EU.

 

Stage 1 – January 1, 2021

Standard Goods

As a trader, you can record the movement by making an entry in your own records. You have six months after the movement to make supplementary declarations. Duty and VAT is to be paid upon arrival or delayed using an authorised duty deferment account and postponed VAT accounting.

There is no requirement for safety and security declarations at this point. We need the importer’s EORI number in order to release cargo for delayed clearance.

Controlled Goods

Full customs formalities are required for Controlled Goods with the exception of safety and security declarations which will not be required until 1 July 2021.

Sanitary and Phytosanitary Goods

A pre-notification must be made to HMG if moving Live Animals or High Risk Plants and Plant Products. Duty and VAT is to be paid upon arrival or delayed using an authorised duty deferment account and postponed VAT accounting.

There is no requirement for safety and security declarations at this point, nor is there a requirement to move through a Border Control Point.

Where applicable Export Health Certificates will be required.

 

Stage 2 – April 1, 2021

For Standard and Controlled Goods, the same rules apply in the first and second phases, please see above.

Sanitary and Phytosanitary Goods
A pre-notification must be made to HMG if moving Products of Animal Origin, Live Animals, High Risk Food and Feed Not of Animal Origin and all Regulated Plants and Plant Products.

Duty and VAT to be paid upon arrival or delayed using an authorised duty deferment account and postponed VAT accounting.

There is no requirement for safety and security declarations at this point, nor is there a requirement to move through a Border Control Point.

Where applicable Export Health Certificates will be required.

 

Stage 3 – July 1, 2021, and beyond

Full border and customs formalities are required from 1st of July including safety and security declarations.

If required, goods must enter the UK through a port with a Border Control Point. Please note that cargo being moved under the Common Transit Convention (CTC) will need to complete Office of Transit formalities from January 1, 2021.

Complete our Customer Support Application form to kick off a discussion with our Customs Care team!

More useful Brexit links:
Brexit Preparation Checklist
Customer Import & Export Guidelines