EU Exit
EU Exit Update
31 December 2020 - A new version of the Border-Operating Model published to reflect the FTA with the EU.
Border Operating Model case studies have also been added.
Changes to customs arrangements after the UK has left the EU
What will happen after 31 December 2020?
From 1 January 2021, the way you trade with the EU will change, and you’ll need to prepare for life outside the EU, including new customs arrangements. For example, for trade between Great Britain (GB) and the EU, you will need to make customs declarations to import and export goods once the UK is outside of the EU’s customs territory.
We’ll provide more information and guidance during the implementation period, and as the negotiations progress.
What you need to do now
- Keep up to date
To receive regular updates regarding EU Exit and for other important news subscribe to the RSS feed for Customs and Excise
- Make sure you have your Economic Operator Registration and Identification (EORI) number
Due to technical issues the online application system for obtaining EORI numbers does not currently accept Isle of Man VAT registration numbers. As this may take some time to rectify the EORI team have provided a workaround.
If you are applying for an EORI using an Isle of Man VAT registration number please use the following link: EORI for Isle of Man applicants
The EORI number will be linked to your VAT number. Please remember that VAT groups with separate legal entities will need to have separate EORI's for each legal entity that needs to import or export goods.
If you are not registered for VAT and need an EORI number you can still use the UK online application system.
- Decide how to make customs declarations
You’ll need to make customs declarations to import and export goods between GB and EU countries once we are outside of the EU’s customs territory.
If you’ve only ever traded with the EU, or if you already trade with non-EU countries but need to expand or change your processes to cover your GB-EU imports and exports, you should start to prepare now to make customs declarations, by deciding if you want to use a third party such as a customs agent or make declarations yourself.
If you decide to use a customs agent, you should start contacting agents now, to find out about the services they provide. You can find guidance by visiting the Appoint someone to deal with customs on your behalf page.
If you want to make declarations yourself, we’ll soon be providing more information and guidance about what will be required.
Further service updates
Registration and use of Transitional Simplified Procedures (TSP) for imports from the EU is currently suspended. You will not need to use TSP between February and December 2020. If you applied for this service, please keep your paperwork safe. In addition, postponed VAT Accounting is currently not available during the implementation period.
We appreciate you may have more queries about what you need to do next. We will provide more information as soon as we can about the future processes for importing and exporting and what you’ll need to do.
Sanctions
EU sanctions no longer apply in the Isle of Man after 11pm on 31 December 2020.
UK sanctions regimes, which have been applied in Island law with modifications, came into operation from this time.
It is the policy of the Isle of Man Government to maintain the implementation of international sanctions measures in the Isle of Man, in line with such measures as have effect in the United Kingdom from time to time.
Further details can be found on the Sanctions and export control webpage.
Passenger Allowances
Sailing your pleasure craft to and from the UK
Sending and receiving goods via post or courier
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Importing and Exporting goods
How to export goods from GB into the EU from January 2021
Importing from and re-exporting union goods to the EU (flowchart)
Letters to businesses in Northern Ireland about new processes for moving good from 1 January 2021
Check duties and customs procedures for exporting goods
Support service for Northern Ireland trade goes live
Exporting excise goods to the EU from 1 January 2021
Importing excise goods to the UK from the EU from 1 January 2021
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Letter to VAT registered businesses about new trade arrangements with the EU from 1 January 2021
How to import goods from the EU into GB from January 2021
How to export goods from GB into the EU from January 2021
Export groups of products of animal origin the EU from 1 January 2021
Importing and exporting wine from 1 January 2021
Importing and exporting plants and plant products from 1 January 2021
Relief of goods processed in Northern Ireland and returned to Great Britain or the Isle of Man
Customs Declarations and Ways to Pay
Appoint an agent
Appoint someone to deal with customs on your behalf
Duty deferment
How to set up an account to defer duty payments when you import goods
Cancel or amend your duty deferment account in Great Britain
Check if you can get a guarantee waiver for a duty deferment account in Great Britain
Apply for an account to defer duty payments when you import or release goods into Great Britain
Import declarations
Using simplified declarations for imports
Making an import declaration in your records
Making an import supplementary declaration
Declaring goods bought into Great Britain from the EU from 1 January 2021
List of goods imported into Great Britain from the EU that are controlled
Making an import declaration in your records without authorisation from 1 January 2021
Prepare to make supplementary declarations from 1 January 2021
Making a delayed supplementary import declaration from 1 January 2021
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain
Customs Declaration Completion Requirements for The Northern Ireland Protocol
Customs Declaration Completion Requirements for Great Britain
Check if you need to make an entry summary declaration from 1 January 2021
Report goods exported to the EU using inward or outward processing
Accounting for VAT
Complete your VAT return to account for import VAT
Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
Accounting for VAT when importing or moving goods into Northern Ireland from outside the EU
Accounting for VAT on services between the UK and EU member states from 1 January 2021
Intrastat
Intrastat declaration requirements for 2021
Debt liability
Useful links
Customs VAT and Excise UK transition legislation
EORI for Isle of Man applicants
Look up tariffs, taxes and rules to trade with the UK
UK Trade Tariff: volume 3 for CHIEF
UK Trade Tariff: volume 3 for CDS
Brexit: new rules are here – Brexit Checker
Notice 143 A guide for international post users
Moving goods in and out of Northern Ireland from 1 January 2021
Moving qualifying goods from Northern Ireland to the rest of the UK