The transition period ended on 31st December 2020


Brexit will expose 150,000 traders to Customs formalities for the first time…and that’s just UK traders!  Many across Europe will also be confronted with unfamiliar Customs paperwork at the end of the transition period.

Customs estimate that Brexit will create an additional 200 million declarations per year.  How, when and where you submit these declarations is the key to achieve the smoothest UK-EU-UK supply chain.

Eurosprint Freight Services Brexit

Brexit checklist


To trade between the UK/EU you need an Economic Operators Registration and Identification number.
To apply please follow the following link – here.

Incoterms are used to agree how costs and responsibilities are shared between the buyer and seller; they will become an important aspect of trade with the EU from 1st January 2021. Please refer to the International Chamber of Commerce for further information. Our suggested terms for Export and Import shipments are Free Carrier (FCA) and Delivered at Place (DAP). For more information on why we suggest this please email customs@eurosprint.co.uk

Incoterms® 2020 – ICC – International Chamber of Commerce (iccwbo.org)

As an exporter you need to ensure you comply with any permits, licenses, or checks that are required for your goods. As an importer you need to confirm the commodity code so that the appropriate tariffs are paid.

You can find details on Commodity here – EU TARIC or UK TARIFF.

The current trade agreement offers Duty Free trade on the majority of commodities, to take advantage of this the shipper must declares and be able to prove the goods are of UK/EU origin. If this is not done then Duty will apply as per the trade tariff.

Some goods will need additional checks & licenses. Anything on the list below will require full declarations in the UK 24 hours before arriving at the UK port. If you are unsure if your goods are “controlled” please email customs@eurosprint.co.uk

  • Excise goods
  • Endangered species (CITES-listed endangered animals and plants or their products)
  • Controlled drugs and precursors
  • Fishery products
  • Fertilizers
  • Explosive, firearms, fireworks, etc.
  • Ozone depleting substances and hydrofluorocarbons
  • Nuclear

The commercial invoice provided by the seller needs to have the all the information needed to create export and import declarations correctly.

The information required is as follows-

  • Consignor name and address.
  • Consignee name and address.
  • Seller and Buyer EORI number
  • Commodity Codes
  • Product description
  • Gross & Net weight
  • Value & Currency of goods
  • Country of origin AND declaration if claiming of GB/EU Origin.
  • No and type of packaging
  • Terms of Sale – (Incoterms)

When exporting from the EU to the UK a statement on origin can be made out by any exporter where the value of the consignment is 6,000 euros (currently £5,700) or less. Above this amount the EU exporter must have a Registered Exporter (REX) number and include it in the statement.

If the EU shipper does not add the REX number to the declaration then Duty, when applicable to the product, will be payable.

Declaration –

For Values below 5700 GBP/6000 EURO –

“The exporter of the products covered by this document, (Enter REX OR EORI number), declares that, except where otherwise clearly indicated, these products are of [Enter origin of the goods: either UK or EU] preferential origin.”

For values above 5700 GBP/6000 EURO –

“The exporter of the products covered by this document, (Enter REX number), declares that, except where otherwise clearly indicated, these products are of [Enter origin of the goods: either UK or EU] preferential origin.”

For more information on Origin rules and regulations please visit – https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-between-the-uk-and-eu

*When exporting from the UK to the EU you must include your EORI number in any statement you issue to your EU customer, regardless of the value.  We are not aware of any EU countries asking for REX numbers from UK shippers currently, but this may change.

  • Please consider how you will pay for VAT and Duties from 1st January 2021 for goods you are Importing from the EU.
  • You may wish to consider applying for your own Deferment account.
  • Please also check with your EU customer how they will pay for VAT and DUTY on any goods arriving from the UK. This is an area causing many delays at present, please ensure your EU buyer is prepared!
  • Your business may have the knowledge and experience to do declarations in-house but what happens if that person is on holiday or off sick? What happens if a trailer arrives as the weekend or between Christmas and New Year?
  • It is recommended a customs agent is used for Import declarations.
  • Eurosprint Freight Services have 20 years’ experience and can assist with all UK arrivals regardless of who is paying for the freight.
  • If you would like Eurosprint to act as your Direct Customs Agent, please emails customs@eurosprint.co.uk and request an application form be provided. This is only 1 page and can be set up very quickly.

The types of products and the level of checks will increase from 1st January 2021 with additional requirements from April and full customs controls and systems from July. Full details of what UK requirements can be found in the UK Border Operating Model.

January 1 2021:

  • Declarations will be required.
  • Potential to delay full declaration and tariffs for 6 months.
  • Outbound Safety & Security
  • Pre-notification of controlled goods
  • The UK government has provided for the possibility of delaying full declarations and the payment of duties for 6 months from 1st January 2021.
  • You can find out more about Simplified Procedures and apply to use them here

April 1 2021:

  • Pre-notification and health checks for all Products of Animal Origin and regulated plant and plant products

July 1 2021:

  • Full systems and checks will commence from 1/7/21.