TT289: Importing Goods to the UK in the event of a ‘No Deal Brexit’

March 01, 2019

Transitional Simplified Procedures

As part of the government’s preparation for Brexit, a new importation process has been announced in order to make importing easier than it would be for the initial period should the UK leave the EU with ‘no deal’ on 29th March 2019.

‘Transitional Simplified Procedures’ (TSP) will be applied to make it easier for businesses importing their own goods from the EU using roll on roll off locations like Dover or the Channel Tunnel. The simplified procedures reduce the amount of information businesses will need to provide in import declarations when the goods are crossing the border. This is achieved by deferring the full declaration and/or payment of duty.

TSP will allow goods to be immediately released before full customs declarations have been made. There are 2 methods of declaration depending on the types of goods being imported:-

  1. The Controlled Goods Procedure regarding the transfer of goods from the EU that require a licence such as alcohol or tobacco
  2. Standard Goods Procedure for all non-controlled goods

Both procedures require an initial (simplified) declaration upon the arrival of the goods in the UK to be followed by a supplementary declaration by the fourth working day of the month following arrival. Any duties/taxes will need to be paid (by direct debit) on the 15th day of the month after the arrival of the goods.

The procedures should ensure that goods are not held up at ports ensuring businesses supply lines are maintained.

In order to be eligible to register for TSP you must be a UK established business importing goods from the EU to the UK (including goods travelling from the rest of the world that have cleared EU customs formalities) and have a EORI number.

You cannot register for TSP if:-

  • You already use a customs special procedure;
  • The goods you import to the UK from the rest of the world do not clear customs formalities within the EU;
  • You’re acting on behalf of a trader (i.e. you are a freight forwarder);
  • You have had overdue returns or tax payable in the past; or,
  • Your business is insolvent.

To register for TSP you will need your VAT number, EORI number and business contact details.

If you use an agent to make import declarations you do not need to register for TSP but speak to them to see how your systems will need to change in the event of a ‘no deal brexit’.

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