Guidance

Register for simplified import procedures in a no-deal Brexit

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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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.

Register now

Agents

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.

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

    Depending on what you're importing, there might be other things you'll need to do to get your business ready.

    For example, you might need to change the labelling on your goods, apply for licences, or find an approved UK border inspection post where your goods can enter the UK.

    1. Check what you need to do for the type of goods you import
  7. Step 6 Get help and support