Brexit Preparation – Short Form Action Points – Imports into the UK

Hello, its David here again,

I hope you might find a brief resume of import action points useful.

1. Apply for EORI registration at:

2. Apply for Transitional Simplified Procedures [TSP] at:

3. Consider and agree the Incoterms agreed with your clients. Who will be responsible and pay for export documents in the EU country of origin? Who will pay for import declarations into the UK? Who will pay any import taxes? Note that you need a UK entity registered for VAT to be able to account for ‘postponed VAT’ at the time of import and to reclaim any VAT through quarterly VAT returns.

4. Consider the quality of information on your export invoice. This should include commodity codes from the EU tariff, the country[ies] of origin [with a line split to each commodity and each country] and a statement regarding the applicability or otherwise to EU export licence controls.

5. Who will raise the EU export declaration and the ‘T Form’? The T Form document will probably be needed to guarantee the transit of the goods from origin to the UK. Speak to your transporters and freight forwarders to establish who will complete this form. Ensure they have a T Form guarantee [‘CCG’], appropriate Customs software and trained staff. 

6. Who will raise the EU Export Security Declaration? Check this with your transporter.

7. Clearance instructions. The importer is responsible for the accuracy of the import declaration, irrespective of the Incoterms. Your freight forwarder or Customs clearance specialist will require certain declarations and written instructions from the importer as to how to enter the goods to HMR&C. You should discuss these requirements with your service provider.

8. The requirement for a UK Import Security Declaration has been suspended for a limited period after Brexit. Consider who will raise this once it does become necessary.

9. If you are or intend to become TSP registered, consider if you can complete the required final declarations to HMR&C. You will need appropriate software, computer links [called ‘badges’] and staff trained in Customs matters. It may well be better to agree with your freight forwarder or a Customs clearance specialist to complete these declarations on your behalf.


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