Post‑Brexit Customs Advice: What UK Importers & Exporters Need to Know

Why Post‑Brexit Customs Advice Matters

Brexit fundamentally changed the way goods move between the UK and the EU. What used to be frictionless trade now involves customs declarations, origin rules, duty considerations, and new compliance requirements. Many businesses still face confusion, delays, and unexpected costs simply because the rules are complex and constantly evolving.

This guide gives you clear, practical advice on how to trade smoothly and compliantly in the post‑Brexit environment.

1. Customs Declarations Are Now Required for UK–EU Trade

Since Brexit, all goods moving between the UK and EU require customs declarations, whether importing or exporting.

You must ensure:

• Correct HS/commodity codes
• Accurate customs values
• Correct origin declarations
• Procedure codes and additional procedure codes (APCs)
• Supporting documents (invoices, packing lists, certificates)

Incorrect or missing declarations are one of the biggest causes of delays.

2. Understand Rules of Origin

Rules of origin determine whether goods qualify for zero duty under the UK–EU Trade and Cooperation Agreement (TCA).

To claim preferential duty:

• Goods must meet the origin rules for their HS code
• You must hold valid origin evidence
• Suppliers must provide correct statements of origin
• You must keep records for audit

Incorrect origin claims can lead to duty reclaims, penalties, and compliance issues.

3. Check Duty & VAT Implications

Post‑Brexit, duty and VAT may apply depending on:

• HS code
• Origin of the goods
• Whether preference applies
• Whether you use postponed VAT accounting
• Whether you have a deferment account

Many businesses overpay duty simply because they don’t understand origin rules or relief options.

4. Prepare for Border Controls

The UK and EU now operate full customs controls. This means:

• Goods may be held for checks
• Incorrect paperwork can cause delays
• SPS (Sanitary & Phytosanitary) goods require additional certificates
• Safety & security declarations may be required

Planning ahead reduces the risk of border disruption.

5. Use the Correct Incoterms

Post‑Brexit, Incoterms matter more than ever. They determine:

• Who handles customs declarations
• Who pays duty and VAT
• Who is responsible for delays
• Who arranges transport

Common issues arise when buyers and sellers misunderstand their responsibilities.

6. Understand Transit (T1) Requirements

If goods are moving through the EU or UK under customs control:

• A T1 transit document may be required
• An LRN must be issued before departure
• The office of departure and destination must be correct
• The T1 must be discharged properly

Incorrect transit handling can lead to fines or goods being stopped.

7. Keep Supplier Documentation Accurate

EU suppliers must now provide:

• Commercial invoices with full data
• Correct origin statements
• Packing lists
• Commodity codes (to be verified)
• Certificates for controlled goods

Supplier errors are a major cause of customs delays.

8. Review Duty Relief Options

Post‑Brexit, duty relief schemes can significantly reduce costs:

• Inward Processing (IP)
• Outward Processing (OP)
• Returned Goods Relief (RGR)
• Temporary Admission (TA)
• Customs Warehousing

Using the right scheme can eliminate unnecessary duty payments.

9. Stay Updated — Rules Continue to Evolve

Post‑Brexit customs rules are still changing. Businesses must stay aware of:

• New border controls
• Updated tariff codes
• Changes to origin rules
• New UK trade agreements
• Updated CDS requirements

Regular reviews help you stay compliant and avoid surprises.

10. Work With a Knowledgeable Customs Partner

Post‑Brexit trade is complex. A reliable customs specialist helps you:

• Avoid delays
• Reduce duty costs
• Stay compliant
• Manage transit documents
• Understand port requirements
• Handle CDS declarations correctly

Expert support keeps your goods moving and protects your business.

Common Post‑Brexit Challenges

Businesses often face:

• Incorrect HS codes
• Misunderstood origin rules
• Unexpected duty charges
• Supplier documentation issues
• Transit errors
• Port delays
• Confusion over Incoterms
• CDS declaration rejections

Most of these can be avoided with the right preparation and advice.

How We Support Post‑Brexit Trade

We help businesses navigate post‑Brexit customs by providing:

• Import & export declarations
• HS code classification
• Rules of origin guidance
• T1 transit documents
• Duty relief advice
• Supplier document checks
• Port‑specific support
• Ongoing compliance reviews

Our goal is simple: smooth, compliant, cost‑effective UK–EU trade.

Explore More in Our Knowledge Hub

You can also read:

• HS Code Guides
• Duty Relief Guides
• Port Guides
• Importer Checklists
• Customs Glossary

If you need help navigating post‑Brexit customs, our specialists are ready to support you.

Get in touch for expert post‑Brexit customs advice and compliance support.