Trade and Tariffs

Brexit means big changes to the way we trade

What you need to know about documentation, tariffs and an A-Z guide to exporting to more than 100 countries

Click here for official guidance on importing from the EU and here for guidance on exporting.

Click here for guidance on simplified customs procedures for UK businesses trading with the EU in the event of a no-deal Brexit and here for details of transitional simplified procedures for importers.

In the event of a no-deal Brexit, every business will need an EORI number to move goods into or out of the EU. HM Revenue and Customs (HMRC) has assigned an EORI number automatically to all VAT-registered businesses. If your business is not VAT-registered, you still need to register for an EORI number. Click here.

If you have outstanding questions about EORI numbers, there’s a handy myth-buster here.

After getting an EORI number, businesses need to decide how to make customs declarations. Traders can complete these themselves or employ a customs agent to do this. Click here for information from HMRC on customs declarations for imports and here for exports.

There are grants to help cover the cost of staff training or IT improvements for businesses make customs declarations. Click here.

Click here for information on rules of origin requirements.

The British Chambers of Commerce has produced three e-guides covering Rules of Origin, Customs Declarations and Tariffs.

HMRC is offering a webinar to businesses that moved goods between the UK and EU. It is repeating it on multiple dates between now and the end of October. Register here.  If you miss it, you can repeat the webinar as an hour-long video here and access short video guides to importing and exporting goods.

The official trade tariff tool enables businesses to look up commodity codes to classify goods for import and export. Businesses can fill  in declarations and other paperwork, check if there’s duty or VAT to pay and find out about duty reliefs. Click here.

The Department for International Trade has published details of tariffs that will apply to imports. Click here.

The full Tariff Reference document, listing every tariff is here.

Exporters struggling to find the information they need can contact the Department for International Trade here.

Following a no-deal Brexit, trade with the EU – and other countries with which the EU has trade agreements – will be subject to World Trade Organisation tariffs. Click here for an overview and here for the tariffs section of WTO website.

The Government is rolling over many existing trade agreements between the EU and non-EU countries so that they continue to apply to the UK after Brexit. To see how this is progressing, click here.

Click here for advice on trade between Ireland and Northern Ireland.

Click here for information on accounting for import VAT in the event of a no-deal Brexit and here for advice on completing your VAT return.

Click here for guidance on claiming VAT refunds from EU member states after Brexit.

Click here for guidance on paying VAT when you sell digital services to EU customers.

Click here for guidance on placing manufactured goods on the EU internal market in the event of a no-deal Brexit. For importers, there’s information here on placing manufactured goods on the UK market.

Click here for advice on providing services to the EU and here for guidance on e-commerce.

Click here for advice on exporting controlled goods.

Click here for advice on exporting excise goods (alcohol,tobacco and certain oils) and here for guidance on imports.

Click here for advice on exporting meat and dairy products to the EU after Brexit and click here for advice on imports.

Click here for general advice on exporting animals and animal products.

Click here for advice on exporting fruit and vegetables.

Click here for advice on exporting plants or plant products.

Click here for specific advice on exporting live animals,  here for importing livestock and poultry and here for information on moving live animals or animal products as part of EU trade.

Click here for information on IPAFFS, the UK’s new notification for importing animals and animal products.

Click here for advice on exporting food for animals, here for guidance on customs clearance for animals and animal products and here for advice on exporting animal semen, ova and embryos. Click here for advice on exporting GM food and animal feed.

Click here for advice on importing animals, animal products and high-risk food and feed not of animal origin.

Click here for advice from the Foods Standards Agency on the export of fish or shellfish products, and here for further guidance from Defra. Click here for information on fish imports. Click here for advice on exporting wild-caught marine fishery products. Click here for advice on landing fish in the EU after Brexit.

Click here for information on importing and exporting plants and plant products.

Click here for information on trading timber.

Click here for advice on exporting chemicals.

Click here for guidance on bidding for government contracts overseas under a no-deal scenario.

And click here for our podcasts and webinars on international trade.

If you’re still stuck, HMRC has set up a helpline for traders and hauliers importing from or exporting to the EU after Brexit. Call 0300 3301 331 between 8am and 6pm Monday to Friday.

 

Here’s our country-by-country guide to exporting after Brexit:

Afghanistan

Algeria

Angola

Argentina

Australia

Austria

Azerbaijan

Bahrain

Bangladesh

Barbados

Belgium

Bosnia and Herzegovina

Brazil

Brunei

Bulgaria

Cameroon

Canada

Chile

China

Colombia

Costa Rica

Cote d’Ivoire

Croatia

Cuba

Cyprus

Czech Republic

Denmark

Dominican Republic

Ecuador

Egypt

Estonia

Ethiopia

Finland

France

Germany

Ghana

Greece

Guyana

Hong Kong

Hungary

India

Indonesia

Iran

Iraq

Ireland

Israel

Italy

Jamaica

Japan

Jordan

Kazakhstan

Kenya

Kuwait

Latvia

Lebanon

Libya

Lithuania

Luxembourg

Macao

Malaysia

Malta

Mongolia

Morocco

Mozambique

Myanmar

Netherlands

New Zealand

Nicaragua

Nigeria

Oman

Pakistan

Palestinian Territories

Panama

Papua New Guinea

Peru

Philippines

Portugal

Qatar

Romania

Russia

Rwanda

Saudi Arabia

Serbia

Singapore

Slovakia

Slovenia

South Africa

South Korea

Spain

Sri Lanka

Sweden

Taiwan

Tanzania

Thailand

Trinidad and Tobago

Tunisia

Turkey

Uganda

Ukraine

United Arab Emirates

USA

Venezuela

Vietnam