Preparing your business for after the transition period
If your business is sending or receiving items from the EU we can help.
Sending items abroad
The Brexit transition period ended at 11pm GMT on 31 December 2020.
At the end of the transition period, the rules which applied to non-EU imports were extended to EU items. Similarly, the EU now treats UK imports as it does non-EU imports today. This means:
For all international items (NB this does not apply to customers sending items from Northern Ireland to the EU)
- Customs Declarations (CN23s or Commercial Invoices)
- Mandatory Electronic Customs Content Data
- Customs clearance fees
For commercial goods under €22 into the EU
- No VAT applied
- The €22 threshold for commercial goods (LVCR) remains until 1st July 2021
For commercial goods over €22
- VAT applied at the border
- Goods valued over €150 may attract duties
Whatever goods you are selling, take a look at our ‘Guide to Getting Brexit Ready’ to understand the different export options we offer.
Receiving items from abroad
For all international items
- Customs Declarations (CN23s or Commercial Invoices)
- Mandatory Electronic Customs Content Data
- Customs clearance fees
Commercial goods between £0 - £135
- VAT paid directly as if the seller is in the UK
Commercial goods over £135
- VAT and duties will apply and VAT can be charged at the border (as for non-EU imports now)
For full details, visit HMRCs policy paper on changes to VAT treatment of overseas goods sold to customers from 1st January 2021.
We will provide more information in due course. In the meantime, please keep up to date with the government’s advice on leave the EU here.
