Research and analysis

Executive Summary: GB Traders Survey - Wave 6 and 7 summary report (2022)

Published 15 July 2025

This research was commissioned under the Conservative administration (2010 to 2024), and conducted in 2022.

HM Revenue and Customs (HMRC) Research Report 818a.

1. Executive Summary

1.1 Overview

HMRC commissioned Ipsos to conduct research with VAT registered businesses based in Great Britain (GB) to monitor how they have continued trading goods with the EU since the end of the transition period (31 December 2020).

In total, 7 waves of the quantitative survey have been completed. Each wave comprised of random probability telephone surveys to measure change in readiness over time. Wave 7 also included follow-up qualitative interviews with a targeted sample of traders. This report focuses on summary findings from the wave 6 and wave 7 surveys and wave 7 qualitative work. Both waves took place in 2022 after the end of the transition period. A summary of findings from waves 1 to 5 is included in a separate report.

1.2 Trading behaviours

At wave 6, more than half of traders (55%) reported that the amount they exported had stayed at around the same level since 1 January 2021 (the transition period ended on 31 December 2020 and full export declarations were required when moving goods from GB to the EU). However, 37% were exporting less than before the end of the transition period.   

Also at wave 6, most importers (71%) said they had not changed how much they imported since the start of 2022 (Staged Customs Controls ended on 31 December 2021 and full import declarations were required when moving goods from the EU to GB), while 21% reported importing less. At wave 7 importers were asked if they had changed how much they imported since 1 January 2022. Most (65%) had not changed how much they imported, while 11% were importing more, and 22% were importing less.

1.3 Handling customs requirements

At wave 7, 83% of traders said they had hired a customs intermediary to handle their customs requirements for trading with the EU (this was similar at wave 6 with 84%).

The Customs Declaration Service (CDS) is a HMRC system that replaced the Customs Handling of Import and Export Freight (CHIEF) system. CHIEF closed on 31 October 2022 for imports and 30 March 2024 for exports. The original date for CHIEF closing for imports was 31 September 2022 and 31 March 2023 for exports. CHIEF closure for imports was extended to 31 October 2022 and exports extended to 30 March 2024 after the wave 7 survey had taken place. Throughout this document we refer to the original planned closure dates of CHIEF in order to reflect the dates presented to participants during the survey.

At wave 7, 62% of importers said they were aware that they would no longer be able to use CHIEF from 30 September 2022 for import declarations. Half (52%) of exporters said they were aware that they would no longer be able to use CHIEF from 31 March 2023 for export declarations.

In total, 39% of traders at wave 7 had registered for the CDS, the system replacing CHIEF, and another 13% were planning to do so. More than half of importers that were registered for CDS (56%) said they had submitted customs declarations into CDS.

Among exporters that were aware of not being able to use CHIEF, 90% were confident about migrating export declarations by 31 March 2023, with the majority planning to use an intermediary on CDS (74%).

1.4 Transit

At wave 6, around one-quarter of traders (27%) said they were aware of Common Transit Convention (often referred to as Transit). This included 5% that had used it and 22% that were aware of it but had not used it. Transit allows traders to move goods across multiple Common Transit Convention customs territories, providing the benefit of delaying paying customs duties until the goods arrive at their final destination.

At wave 6, only a minority of importers (15%) said they understood the safety and security requirements and obligations for completing Safety and Security entry summary (ENS) declarations.

1.5 Customs duty and import VAT

At wave 6, 30% of importers were handling import VAT by paying it on individual consignments on arrival at the UK border. A quarter (24%) said they were using postponed VAT accounting, while 18% were paying import VAT via a Duty Deferment Account.

1.6 UK Single Trade Window

Only a minority of traders (17%) were aware of the UK Single Trade Window at wave 7. However, when given information about it, one-quarter (25%) said they thought it would encourage them to trade more with the EU.

1.7 Guidance and barriers

Traders were asked about steps they had taken to increase their knowledge of custom requirements at wave 6. 92% of traders had taken at least one step to increase their knowledge, such as reading guidance on GOV.UK (71%). At wave 6, 44% of traders said it was difficult to find information on GOV.UK about changes to the process for moving goods.

72% of traders at wave 7 said they had accessed GOV.UK for guidance on trading with the EU.

Around two-thirds of traders pointed to barriers when trading with the EU (65% at wave 6, 70% at wave 7). The most frequently cited barriers at wave 6 and wave 7 included costs and rising prices (21% and 23%), paperwork or administrative burden (17% and 18%) and disruption and delays (13% and 11%).