Customs implications of trading with the UK

If you trade with the United Kingdom (UK) post-Brexit, the rules of trade with a non-European Union (EU) country will apply. You will need to complete the appropriate customs declarations to allow you to move goods to, from or through the UK.

What is customs?

Customs is a trade management regime or framework. It facilitates and enables the smooth and efficient movement of goods and animals into and out of the European Union (EU) for the purposes of:

• collecting Customs Duties and relevant taxes such as Value-Added Tax (VAT)
• and
• protecting citizens, trade and the environment.

Importing goods from a non-EU country                        

These goods:                                                                                   

• require an import declaration                           
• are subject to customs control
• may require a licence under prohibitions and restrictions rules
• may incur Value-Added Tax (VAT) and Customs Duties. 

Exporting goods to a non-EU country

These goods:

• require an export declaration
• are subject to customs control
• may require a licence under prohibitions and restrictions rules.

Moving goods through a non-EU country

Goods that move from one EU Member State to another, through a non-EU country move under customs control. Transit is a customs procedure that allows goods to be moved across international borders under customs control.

Classification

If you import or export goods into or out of the EU, you must classify those goods for customs purposes. You will find further information in classification.

Easing the customs burden

There are a number of ways you can make your interaction with Revenue easier in the future EU-UK trading environment.  You can apply for the following:

• Deferred payment which allows you to defer payment of import charges until the month following import.
• Authorised Economic Operator (AEO) status which recognises reliable operators as secure and safe and offers various benefits to the trader. 
• Simplified procedures which allow you to import goods and to perform customs formalities more easily.
• Inward or outward processing, end use, warehousing and temporary admission procedures provide for relief from import charges depending on the use of the goods.
• An authorisation to be an authorised consignee or authorised consignor which allows you to complete transit formalities at your premises.
• A temporary storage facility which is a customs approved place inside or outside the port or airport, where non-Union goods are placed in storage prior to being placed under a customs procedure or re-exported.
• Relief from payment of Customs Duty and VAT depending on the nature and value of your goods. You will find information about these reliefs in relief from Customs Duty and VAT and personal reliefs from Customs Duty and VAT.

All these authorisations and reliefs have conditions and rules with which you must comply.

Comprehensive guarantee

If you avail of an authorisation that involves a suspension of duty, you will need a comprehensive guarantee to secure against payment default.

You will find detailed information about comprehensive guarantees and how to apply in comprehensive guarantee and guarantee waivers.

Further information

You will find comprehensive information about the customs procedures and rules for trade with non-EU countries in our Customs Traders and Agents section.