Transitional Simplified Procedures

Overview

HMRC has announced traditional simplified procedures (TSP) to make it easier for you to import goods from the EU in the event that the UK leaves without a Brexit deal on 12 April 2019.

Currently, under import processes for trading with the rest of the world, goods are not released from customs control until a full import declaration is made, and duty owed is paid in full.

Once your business is registered to use TSP, you will be able to transport goods from the EU into the UK without having to make full customs declarations at the border or pay import duties straight away.

If you use TSP you will be able to delay customs declarations for most goods imported for the first 6 months after leaving the EU. For goods imported up to 30 September 2019, customs declarations and payment for import duty will be due 4 October 2019. From then, you will be required to submit declarations and make payment on the fourth working day of the following month.

Traders that import controlled goods e.g. excise goods like alcohol or tobacco, or goods that require a licence to import, will be required to use the controlled goods procedure. For non-controlled goods, the standard procedure will apply.

HMRC is also reminding businesses to get an Economic Operator Registration and Identification (EORI) number if they do not already have one. This number is crucial to be able to trade after the UK leaves the EU (if the UK leaves without a deal).

If your business is not registered for VAT or if you have excise or customs duties to pay, you must have a duty deferment account to import goods using TSP.

If you already trade outside of the EU

If your business already trades outside the EU and you have a customs agent or use software, you will be able to use them to make declarations on their EU-UK trade. You can, but are not required to register for TSP, but you should speak to your customs agent or software provider regarding the additional customs formalities you’ll need to comply with after leaving the EU.

How to register

You can register online.
To register to use TSP you must:
• Have an EORI number
• Be established in the UK, i.e.:
o You are a sole trader who is registered in the UK
o Your company or partnership has a registered office in the UK
o Your company or partnership has a permanent place of business in the UK where they carry out their business activities
• Be importing goods from the EU into the UK, including goods travelling through the EU from the rest of the world providing they’ve cleared EU customs formalities
You will need your:
• EORI number to trade with the EU
• VAT registration number (if you have one)
• Business name and UK address
• Contact details