TRADER

CHECKLIST
NEW RULES WILL AFFECT YOU
FROM 1 JANUARY 2021
Use this checklist to help you prepare to move goods
between Great Britain and Europe from 1 January 2021

TAKE ACTION NOW TO BE READY IN TIME

GOV.UK/TRANSITION
MOVING GOODS
IN OR OUT OF EUROPE
If your business moves goods between Great Britain and
Europe, you will be affected by new trading rules from
1 January 2021. These rules will apply to all European trade,
whether you buy or sell goods once a year or every day,
and no matter what type, volume or value – so all
businesses need to prepare.
We know these are challenging times for businesses, that’s why we’ve created
this short checklist to help you get your business ready.
Follow the steps below to get your business ready to trade with Europe from
1 January 2021.

1 Check when you need to make declarations

If you want to buy, sell or move goods between Great Britain and Europe
from 1 January 2021, you will need to make customs declarations.
If you import goods that are not controlled (standard goods) from
EU countries, you can delay making import declarations for up to six months.
To do this, you will need to make a declaration in your records. This is called
an entry in declarant’s records. For more information, go to
www.gov.uk/hmrc/delay-import-declarations
If you import controlled goods (www.gov.uk/guidance/list-of-goods-
imported-into-great-britain-from-the-eu-that-are-controlled) you will need
to complete import declarations from 1 January 2021. You will need to use the
same process that exists for trade with the rest of the world. You can find more
information at www.gov.uk/import-goods-outside-eu
If you export standard or controlled goods, you will need to complete export
declarations and submit full safety and security declarations from 1 January 2021.
You will need to use the same process that exists for trade with the rest of the
world. You can find more information at www.gov.uk/export-goods-outside-eu
2 Get ready to make customs declarations
By now you should have decided whether you have the in-house capacity
to make declarations yourself or need to get a specialist to do it for you.
Customs declarations are complex and time consuming, so most businesses
use a specialist, such as a freight forwarder or fast parcel operator, to deal
with customs for them.
If you intend to get a specialist to make your declarations for you,
you need to:
find someone now to make your declarations. You can find a list of specialists
that can help at www.gov.uk/guidance/list-of-customs-agents-and-fast-
parcel-operators
make sure you understand what your responsibilities are and what
information you need to share with whoever is doing your declarations.
work with your chosen specialist to ensure that you are ready to trade with
Europe from 1 January 2021.
If you have not made these preparations, you risk not being ready in time
for 1 January 2021, even if you start now.
If you intend to trade with Europe in January or February, you need to act
now, and we recommend you get a specialist to make declarations for you.
If you still intend to make declarations yourself, you need to:
ensure that within your business you have the skills and knowledge to
complete custom declarations.
buy the specialist software and licences needed to interact with
HMRC’s systems.
apply for access to CHIEF, the IT system used to make declarations to HMRC.
register for a duty deferment account, if you plan to delay your declarations,
for non-controlled goods that you import up until 30 June 2021.
check what records of your imported goods you must keep to support your
declarations.
3 Make sure your supply chain is ready
Please share this information with all those in your supply chain
so you know what changes you all need to make.
We recommend that you tell your EU trading partner to visit
www.gov.uk/eubusiness to check the actions they need to take.
You can find more information at www.gov.uk/transition

TAKE ACTION NOW TO BE READY IN TIME

GOV.UK/TRANSITION