CUSTOMS AND TARIFFS
We include some key background information below as this is still important context for the TCA.
Importing to the UK from the EU:
If you use roll-on roll-off locations to transport goods into the UK, you’ll need to submit Customs Declarations and pay any customs duty, excise duty or VAT due.
To be ready, you’ll need to:
- Get an EORI number starting with GB
- Decide if you want to make Customs Declarations yourself or get someone to make declarations for you
- Make sure you’re ready to send your EORI number or master reference number to the haulage company moving your goods
Once you are ready, you will need to declare your goods to Customs.
You will also need to declare your goods before they leave the EU. You must declare your goods before checking them onto the ferry or train on the EU side. You or your representative can do this by:
- making an entry in your own records
- submitting a simplified frontier declaration (an electronic declaration submitted to HMRC)
- submitting a full Customs Declaration
Check the links below for detailed guidance on procedures.