Guidance

Register for transitional simplified procedures to import goods in a no-deal Brexit

Make it easier to import goods from the EU in a no-deal Brexit by delaying your declaration and paying import duties and VAT.

• From: HM Revenue & Customs
• Published: 4 February 2019
• Last updated: 6 September 2019 — See all updates

This guidance was withdrawn on 30 January 2020

Transitional simplified procedures are currently suspended. You will not need to use this between February and December 2020. If you applied, keep your paperwork safe. Find out more information about delaying declarations.

In a no-deal Brexit, UK businesses will need to apply the same procedures to EU trade that apply to trading with the rest of the world. You can make it easier to import goods from the EU by using transitional simplified procedures.

Who should register

You can register for transitional simplified procedures if you:

• have an Economic Operator Registration and Identification (EORI) number that starts with GB
• are importing goods from the EU into the UK (including goods travelling through the EU from the rest of the world if they’ve gone through EU customs)
• are established in the UK – this means:
  • you’re a sole trader who is resident in the UK
  • your company or partnership has a registered office in the UK
  • your company or partnership has a permanent place of business in the UK where they carry out their business activities

Who should not register

You should not register if:

• the only goods you import are coming into the UK directly from outside the EU
• you’ll use a customs special procedure
• you’re importing the goods for someone else (like if you’re a freight forwarder)
• you have a consistent history of submitting late tax returns, not paying tax or duties, or your business is insolvent

If you act on behalf of someone, you cannot register for a trader. But you can make declarations for them if they’ve registered to use transitional simplified procedures. The trader will be responsible for paying import duties and VAT.

What you’ll need

You’ll need your:

• EORI number that starts with GB
• VAT registration number (if you have one)
• business name and UK address
• contact details

If you have import duties to pay (and import VAT if you’re not registered for VAT), you must have a duty deferment account.

Check the tariff rates to see if you need to pay import duties and VAT on your goods.

How to register

Register for transitional simplified procedures online.

Online services may be slow during busy times. Check if there are any problems with this service.

Transitional simplified procedures are currently suspended.

After you’ve registered

You’ll need to set up a duty deferment account if you have duties to pay.

Find out how to submit declarations when you import using transitional simplified procedures.

Published 4 February 2019
Last updated 6 September 2019 + show all updates

1. 6 September 2019

   Agents section updated to clarify that when an agent acts as a direct representative of a trader registered for transitional simplified procedure the trader is liable for the customs debt.

2. 4 February 2019

   First published.