Find out if you can register to use simplified transitional procedures for goods you’re bringing into the UK from the EU.
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The UK will leave the EU on 31 October. This page tells you how to prepare for Brexit. It will be updated if anything changes, including if a deal is agreed.
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In a no-deal Brexit, 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 registering to use transitional simplified procedures.
Who should register
You can register for transitional simplified procedures if you:
- have an EORI number that starts with GB
- 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
- are importing goods from the EU into the UK (including goods travelling through the EU from the rest of the world as long as they’ve cleared EU customs formalities)
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 choose to use a customs special procedure for your goods
- you’re acting on behalf of a trader (for example you’re a freight forwarder)
- you have a consistent history of overdue tax returns, unpaid tax or duties due, or your business is insolvent
If you’re a customs intermediary, such as an agent, you cannot register on behalf of a trader, but you can make declarations directly for a trader who’s registered for transitional simplified procedures.
What you’ll need
To register 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’re not VAT-registered or if you have excise or customs duties to pay, you must have a duty deferment account to import goods using these procedures.
Check the tariff rates to see if you need to pay customs duties on your goods.
How to register
You can register for transitional simplified procedures online.
Online services may be slow during busy times. Check if there are any problems with this service.
If you’re a customs intermediary, you cannot register on behalf of a trader, but you can make declarations directly for a trader who’s registered for transitional simplified procedures.
When you act as a direct representative of a trader registered for transitional simplified procedures, the trader will be solely liable for the customs debt.