Prepare to export goods from Great Britain to the EU from 1 January 2021

The process for exporting goods to the EU will change. Businesses in Great Britain need to complete the following actions to continue exporting to EU countries from 1 January 2021.

Great Britain is England, Wales and Scotland. Guidance on moving goods into, out of and through Northern Ireland will be added to GOV.UK in the coming weeks.

  1. Step 1 Check if you should follow this step by step

    You should follow different guidance if you're:

  2. Step 2 Find out how to declare goods from 1 January 2021

    From 1 January 2021, you'll need to make customs declarations when exporting goods to the EU. These rules currently apply to exporting goods to the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.

    You can make the declarations yourself or hire someone else such as a courier, freight forwarder or customs agent.

    1. Get someone to deal with customs for you
    2. Find out how to make customs declarations yourself
  3. and Check the new rules for your type of goods

  4. Step 3 Make sure you have an EORI number starting with GB

    You need an EORI number that starts with GB to export goods from 1 January 2021.

    1. Get an EORI number
  5. Step 4 Find out if you can charge VAT at 0%

    From 1 January 2021, you can charge customers VAT at 0% (known as 'zero rate') on most goods you export to the EU.

    1. Check if you can zero rate your goods for VAT