Customs and Tariffs

Brexit consulting solutions for Customs and Tariffs – fixing the problems that Brexit has created

We can help you deal with Customs and Tariffs

  • Brexit process has been rushed
  • Businesses have very little idea of what they need to do
  • Major problems have arisen with Customs Declarations:
    • Details required have delayed shipments
    • Customs Officers have different interpretations
    • Health Certificates have added major cost
  • We will help you work through the maze of regulations
  • We will help you set up the necessary routines


How Ready for Brexit
can help you

  • We can help you redesign your business model and survive Brexit
  • Our consulting team have personal experience of operating before the Single Market and Customs Union
  • We know the issues and can help you solve your problems


We can help you deal
with key Brexit issues

Customs and Tariffs
Rules of Origin
Northern Ireland

You need to have the correct procedures in place to deal with Customs and Tariffs issues. They are critical areas since Great Britain (but not N Ireland) has now left the EU Customs Union.

But it is also important to remember that Customs and Tariffs are not the major obstacle to international trade. Instead, it is the growing range of non- tariff obstacles such as: rules of origin, sanitary and phytosanitary rules, technical norms and standards, and consumer protection.

We also include some key background information below eg on No Deal as this is still important context for the TCA.

These documents summarise the EU 27 position:

We detail below the main areas of potential impact on businesses who export from the UK and/or import into the UK, as well as for individuals who travel outside the UK.

The Border with the EU – Importing and Exporting Goods (a 159 page guide, published at the end of December 2020)

In December, the UK government published guidance on what taxes and tariffs might apply to EU businesses trading with the UK from 1 January 2021, and guidance on what EU businesses need to do to import from the UK from 1 January 2021, as well as guidance on what EU businesses need to do to export to the UK from 1 January 2021,  and on what EU citizens need to do if they are working in the UK from 1 January 2021.

Sector specific guidance from the UK government is available here:

Aerospace, Automotive, Chemicals, Construction, Consumer Goods, Electronics & Machinery, Life Sciences, Metals & Materials, Professional & Business Services, Retail

A list of software developers providing customs declaration support is now available.

It also published guidance on what EU businesses need to know about providing services in the UK from 1 January 2021.

In November 2020 it published guidance confirming new requirements for businesses wanting to place manufactured goods in the GB market from January 2020.

It also published guidance to Trading under WTO rules.

In September 2020 the UK government published guidance on Placing manufactured goods on the EU market after the end of the Transition Period.

In July 2020, the UK government published a 206 page paper, setting out the its “new Border Operating Model” from 1 January 2021. It details key issues for anyone who imports/exports. This was then updated in October 2020 with an Updated Border Operating Model. It also updated its Guide to the Border Operating Model.

The UK government has published this advice for businesses in terms of “Actions you can take now that do not depend on negotiations.

The EU have published this detailed Customs guide for businesses.

HMRC has also published this explainer on EORI numbers.

HMG has issued letters on ‘no deal’ Brexit advice for businesses only trading with the EU, which can be found here.

HMRC Partnership Pack’ on preparing for a No Deal Brexit

This was first issued in October 2018 and was continuously updated until January. It can still be found by clicking here.  New guidance on Customs, VAT and Excise UK transition legislation from 1 January 2021 can be found by clicking here.

This note sets out how UK customs duty charges will be calculated and arrangements for relief and repayment.

Northern Ireland

The government has begun publishing detailed advice for trade between Great Britain (England, Scotland and Wales) and N Ireland, as required under the EU Withdrawal Agreement.
Read more on our Northern Ireland Brexit Customs and Tariffs page

Trading with the EU under the Trade & Cooperation Agreement

The UK has become a ‘3rd country’ in terms of its trading status with the EU27. This means that:

The UK has applied to re-join the Common Transit Convention (CTC) whereby charges (including duty) will only be payable in the destination country.
More information can be found here


We can help you with Brexit Customs and Tariffs