Find out if you can register to use simplified transitional procedures for goods you’re bringing into the UK from the EU.
If the UK leaves the EU without a deal, 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 a UK EORI number (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)
What you’ll need
To register you’ll need your:
- UK EORI number (an 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.
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)
- our records show that you’ve had overdue tax returns, not paid tax or duties due, or your business is insolvent
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.