Guidance

Register for transitional simplified procedures to import goods in a no-deal Brexit

Make it easier to import goods from the EU in a no-deal Brexit by delaying your declaration and paying import duties and VAT.

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In a no-deal Brexit, UK businesses will need to apply the same procedures to EU trade that apply to trading with the rest of the world. You can make it easier to import goods from the EU by using transitional simplified procedures.

Who should register

You can register for transitional simplified procedures if you:

  • have an Economic Operator Registration and Identification (EORI) number that starts with GB
  • are importing goods from the EU into the UK (including goods travelling through the EU from the rest of the world if they’ve gone through EU customs)
  • are established in the UK – this means:
    • you’re a sole trader who is resident in the UK
    • your company or partnership has a registered office in the UK
    • your company or partnership has a permanent place of business in the UK where they carry out their business activities

Who should not register

You should not register if:

  • the only goods you import are coming into the UK directly from outside the EU
  • you’ll use a customs special procedure
  • you’re importing the goods for someone else (like if you’re a freight forwarder)
  • you have a consistent history of submitting late tax returns, not paying tax or duties, or your business is insolvent

If you act on behalf of someone, you cannot register for a trader. But you can make declarations for them if they’ve registered to use transitional simplified procedures. The trader will be responsible for paying import duties and VAT.

What you’ll need

You’ll need your:

  • EORI number that starts with GB
  • VAT registration number (if you have one)
  • business name and UK address
  • contact details

If you have import duties to pay (and import VAT if you’re not registered for VAT), you must have a duty deferment account.

Check the tariff rates to see if you need to pay import duties and VAT on your goods.

How to register

Register for transitional simplified procedures online.

Online services may be slow during busy times. Check if there are any problems with this service.

Register now

After you’ve registered

You’ll need to set up a duty deferment account if you have duties to pay.

Find out how to submit declarations when you import using transitional simplified procedures.

Published 4 February 2019
Last updated 6 September 2019 + show all updates
  1. Agents section updated to clarify that when an agent acts as a direct representative of a trader registered for transitional simplified procedure the trader is liable for the customs debt.
  2. First published.
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.

    1. Get an EORI number
  2. Step 2 Decide who will make the import declarations

  3. Step 3 Apply to make importing easier

    You can apply to use 'transitional simplified procedures' to reduce the amount of information you need to give at the border.

    1. You are currently viewing: Register for transitional simplified procedures
    2. Decide what other customs procedures you could use

    You may also be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when you pay customs duties.

    1. Find out if you can use CTC
  4. and Set up a duty deferment account if you import regularly

    Set up a duty deferment account if you want to be able to make one payment of customs duties a month instead of paying for individual shipments.

    You must set one up if you plan to use transitional simplified procedures.

    1. Set up a duty deferment account
  5. Step 4 Check the rate of tax and duty you’ll need to pay

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

    1. Find out the rate of customs on imports after Brexit
    2. Check when you'll need to account for and pay VAT

    You’ll also need to pay excise duties if you’re importing alcohol, tobacco or biofuels.

    1. Find out the rate of excise duty on imports
  6. Step 5 Check what you need to do for the type of goods you import

  7. Step 6 Get help and support