Apply for the following:

Apply for a GB EORI number

This is required for all businesses moving goods into or out of GB, including those delaying their import declarations. It takes around 5-10 minutes to apply. VAT registered businesses with EU trade were previously enrolled with an EORI number, so should check whether they already have a number before applying. EU based traders and hauliers will need a GB EORI number to carry out border formalities in GB.

Specific for Northern Ireland

You will need an EORI number that starts with XI. To get an EORI number that starts with XI, you must already have an EORI number that starts with GB

Get an EORI number

Apply for a Duty Deferment Account

Duty Deferment Account enables customs charges including customs duty, excise duty, and import VAT to be paid once a month through Direct Debit instead of being paid on individual consignments. VAT registered traders can account for import VAT on their VAT return using postponed VAT accounting.

To set up a DDA, traders, or their representatives, apply for a deferment account number (DAN) and will need to be authorised by HMRC.

Apply to defer Customs Duty, excise duty and import VAT

Apply for a guarantee waiver for a duty deferment account.

Customs comprehensive guarantee are used to cover Customs Duty, excise duty and import VAT when you regularly import goods or use Union and common transit.

If you want to apply for a new duty deferment account without using a guarantee, you can apply for a guarantee waiver approval.

Tell HMRC more information if you are applying for a guarantee waiver for duty deferment payments

Prepare to Pay or Account for VAT on Imported Goods

If you are VAT registered

You will be able to use postponed VAT accounting to account for import VAT via the VAT return. This is a choice for individual businesses. If you are importing non-controlled goods and delaying your supplementary customs declaration, you must account for your import VAT on the VAT return.

Non-VAT registered traders (and any VAT registered traders not using postponed VAT accounting)

You will need to report and pay import VAT through the customs processes. Within this context, VAT payments can be deferred using a duty deferment account DDA as outlined above

Check when you can account for import VAT on your VAT Return

Before you start moving goods:

Find a commodity code to classify your goods.

Commodity codes classify goods for import and export.

Use UK online tariff to find commodity codes for your goods

Check the tariffs that will apply to goods you import when the UK Global Tariff takes effect on 1 January 2021.

From 1 January 2021, the UK will apply a UK-specific tariff to imported goods.  

Check UK trade tariffs from 1 January 2021

Check if your goods are considered controlled goods for January 2021.

If you import controlled goods, than full customs declarations need to be made and declarations can’t be delayed.

Check the list of controlled goods

Import licences and certificates from 1 January 2021

You’ll need to get a licence or certificate to import some types of goods into the UK.

You might also need to pay an inspection fee for some goods before they’re allowed into the UK.

Check out Import licences and certificates

Export licences and certificates from 1 January 2021

Licences, certificates and special rules for taking goods out of the UK from 1 January 2021.

Check out export licences and certificates

Consider Commercial Arrangements

Individual commercial contracts and arrangements may alter the default legal responsibilities and requirements. Contractual obligations for international commercial transactions are outlined in the Incoterms rules, which are administered by the International Chamber of Commerce. These are an important consideration for traders when moving goods internationally, and should be considered and understood.

Driving Permits

Hauliers need to ensure that their drivers have the correct documentation, for example an international driving permit (IDP) may be required to drive in some countries.

Get registered on Dubee

Our team will guide you through the entire customs process and ensure you have all the correct documentation for a smooth customs clearance.

Registering with Dubee will ensure that you have everything you need to be ready to start moving goods by 1 January 2021.

Contact us

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