Government Resources: All the latest updates on post-Brexit trade

HMRC Webinars

Help and support for UK transition: The ‘What customs import declarations are’ webinar has been updated with the ‘Customs Import Declarations: An overview’ webinar.

VAT for NI and EU businesses

Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU: How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system. Updated information on who can apply.

Response to points raised in Road Haulage Association letter to the Chancellor of the Duchy of Lancaster: announced on Sunday

Rest of World Trade

UK trade agreements with non-EU countries: Trade agreements that took effect from 1 January 2021’ table updated with the most recent statistics from the Office for National Statistics.

Moving goods

NEW: Update on Inland Border Facilities (IBF) guidance: Following feedback from industry, HMRC have thoroughly reviewed all guidance pages related to Inland Border Facilities, including: making it clear what documentation is required at sites; which sites are available across the country; as well as encouragement to utilise alternative sites to Waterbrook. In addition, HMRC have included information on site specific guidance on the functions available at each site. Further information can be found here.

NEW: New restrictions on food and drink that you can take in your personal baggage into the EU: Drivers travelling to the EU should be aware of additional restrictions to personal imports. If you are carrying prohibited items in your luggage, vehicle or person, you need to use, consume, or dispose of them at or before the border. More information can be found here.

UPDATED: Value Added Tax EU Exit Transitional Provisions: Guidance about the VAT treatment of transactions of movements of goods, which span the end of the transition period, has been updated with information about goods in a warehousing regime. For more information, click here.

UPDATED: List of customs agents and fast parcel operators: The list of agents and operators who can help submit customs declarations has been updated. For more information, click here.

Rules of Origin for trading with the EU: A short explainer for SMEs

What are Rules of Origin?

Rules of Origin determine the economic nationality of a good under a Free Trade Agreement (FTA). Businesses need to know about them because the UK-EU Trade and Cooperation Agreement (TCA) means they can trade with the EU without paying tariffs – but only if their product meets the relevant Rules of Origin.

How do Rules of Origin impact my business?

To export tariff-free into the EU, traders must check their goods meet the Rules of Origin requirements set out in the UK-EU Trade and Cooperation Agreement and have the right documentation. If your goods do not meet the Rules of Origin, they may face a tariff upon export to the EU.

What action do I need to take?

Watch the new on on demand video which summarise Rules of Origin processes for businesses. 

Then, if you are a UK exporter and your EU importer wants to claim zero tariffs on your goods, there are 3 key steps to work out whether your goods comply with rules of origin:

1. Classify your good – every good has a commodity code and a list is available on gov.uk

2. Understand whether your good meets the applicable rule of origin from the TCA (Chapter 2 as well as Annexes ORIG-1 to ORIG-4 will be most useful). You can also use the export checker tool to find out what rule of origin applies to your exports.

3. Understand how to demonstrate origin to the customs authorities.

For help in working out whether your goods comply and how to demonstrate this to customs authorities, read the Rules of Origin Guidance on trading with the EU.

You may choose to use a customs agent to help you with Rules of Origin and there is guidance available here on how to find one.

To view the full short explainer document, click here.

Helpline Numbers & Online Forums

The UK Government operates two online forums where you can access key information and ask questions directly:

For customs and tax-related queries For all other border-related queries

HMRC Customs & International Trade Helpline - 0300 322 9434 HMRC Imports and Exports General Enquiries - 0300 200 3700

HMRC operates a number of services, including:

Import/export general enquiries can be made by calling 0300 200 3700.You can also speak to an adviser online about general import and export queries.It is also possible to send a question about imports, exports and customs reliefs.

Home Office - UK Visas & Immigration helpline - 0300 790 6268Home Office - EU Settlement Scheme application resolution centre - 0300 123 7379

The Intellectual Property Office - 0300 300 2000 Department for Business, Energy and Industrial Strategy business support lines:

o England - 0800 998 1098

o Scotland - 0300 303 0660

o Wales - 0300 060 3000

o Northern Ireland - 0800 181 4422

New Computerised Transit System - 0300 322 7095

The Office for Product Safety and Standards - 0121 345 1201 Citizen Advice (for consumer rights) - 0808 223 1133