Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Businesses must prepare for external border with EU

22 September 2020
Issue: 4761 / Categories: News

HMRC has sent letters to VAT-registered businesses in Great Britain that trade with the EU and the rest of the world highlighting actions they need to take to continue trading with the EU from 1 January 2021.

The letter explains after the UK leaves the EU’s single market and customs union when the transition period ends on 31 December 2020 the UK will operate a full external border with the EU. So from 1 January businesses will need to submit declarations when importing and exporting goods that are categorised as ‘controlled’. Import processes and customs declarations for non-controlled goods can be delayed until 30 June 2021.

In preparation for this VAT-registered businesses should:

  • make sure they have a UK economic operator registration and identification (EORI) number;
  • decide how they will make customs declarations;
  • check if their imported goods are eligible for staged import controls;
  • check if import VAT is...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon