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Movement of Goods
- Value Added Tax EU Exit Transitional Provisions: Find out about the VAT treatment of transactions or movements of goods which span the end of the Transition Period. For more information, click here.
- Ongoing customs movements and procedures at the end of the Transition Period: Find out what to do if you are moving goods or have goods in customs procedures at the end of the Transition Period. For more information, click here.
- HMRC Customs Declaration webinars:
These webinars cover how to complete customs import declarations and explain how to make import declarations when importing goods between the EU and Great Britain.
To register for these webinars click here.
Trade and Cooperation Agreement
The United Kingdom and the European Union have agreed a Trade and Cooperation Agreement governing future trade relations from 1 January 2021. The Trade and Cooperation Agreement can be found here.
Other information, support and guidance can be found at GOV.UK/transition.
- HMRC webinars:
These webinars cover importing and exporting goods.
The importing webinar is available here and explains how to make import declarations to import goods between the EU and Great Britain, including simplified and supplementary declarations as well as the key terminology and new processes.
The webinar on exporting is available here and explains what actions you need to take to export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland, including:
- key export processes
- staged border controls
- zero-rated VAT
- customs declarations, using an intermediary as well as the licences, certificates and authorisations that you’ll need
There are several videos available here HMRC that covers what you may need to know about exports and imports, customs, commodity codes and controlled goods.
1.Exporting and sending goods outside of the UK
2.Importing and bringing goods into the UK
3.The customs clearance process