Collection

Trading with the EU if the UK leaves without a deal

This collection brings together a set of guides about trading with the EU in the event the UK leaves without a deal.

HMRC will update this page as further information becomes available.

What you need to do

You’ll need a UK EORI number to trade with the EU or register for simpler import procedures.

How UK businesses can prepare

Use these guides to help you prepare your business.

  1. Exporting and importing goods if the UK leaves the EU without a deal
  2. Declaring your goods at customs if the UK leaves the EU without a deal
  3. Making declarations using transitional simplified procedures
  4. Moving goods to and from the EU through roll on roll off ports or the Channel Tunnel
  5. Bringing merchandise from or to the UK in baggage or small motor vehicle, if the UK leaves the EU without a deal
  6. Customs procedures if the UK leaves the EU without a deal
  7. Accounting for import VAT if the UK leaves the EU without a deal
  8. Changes to your customs authorisations if the UK leaves the EU without a deal
  9. Moving and declaring excise goods if the UK leaves the EU without a deal
  10. VAT IT system rules and processes if the UK leaves the EU without a deal

How businesses outside the UK can prepare

Published 4 December 2018