EU Exit

Changes to customs arrangements after the UK has left the EU

What will happen after 31 January 2020?

From 1 February the UK will no longer be a member of the EU, and we’ll enter an implementation period that lasts until 31 December 2020. During this time there will be no changes to the terms for trading with the EU or the rest of the world, unless the rules change for the whole of the EU. This means EU rules for customs, VAT and excise will continue to apply to the movement of goods and trade for this limited time. There will be no new customs procedures at present.

What will happen after 31 December 2020?

From 1 January 2021, the way you trade with the EU will change, and you’ll need to prepare for life outside the EU, including new customs arrangements. For example, for trade between Great Britain (GB) and the EU, you will need to make customs declarations to import and export goods once the UK is outside of the EU’s customs territory.

We’ll provide more information and guidance during the implementation period, and as the negotiations progress.

What you need to do now

• Keep up to date
  To receive regular updates regarding EU Exit and for other important news subscribe to the RSS feed for Customs and Excise

• Make sure you have your Economic Operator Registration and Identification (EORI) number
  
  Due to technical issues the online application system for obtaining EORI numbers does not currently accept Isle of Man VAT registration numbers. As this may take some time to rectify the EORI team have provided a workaround.
  
  If you are applying for an EORI using an Isle of Man VAT registration number please use the following link: EORI for Isle of Man applicants
  
  The EORI number will be linked to your VAT number. Please remember that VAT groups with separate legal entities will need to have separate EORI's for each legal entity that needs to import or export goods.
  
  If you are not registered for VAT and need an EORI number you can still use the UK online application system.

• Decide how to make customs declarations
  
  You’ll need to make customs declarations to import and export goods between GB and EU countries once we are outside of the EU’s customs territory.
  
  If you’ve only ever traded with the EU, or if you already trade with non-EU countries but need to expand or change your processes to cover your GB-EU imports and exports, you should start to prepare now to make customs declarations, by deciding if you want to use a third party such as a customs agent or make declarations yourself.
  
  If you decide to use a customs agent, you should start contacting agents now, to find out about the services they provide. You can find guidance by visiting the Appoint someone to deal with customs on your behalf page.
  
  If you want to make declarations yourself, we’ll soon be providing more information and guidance about what will be required.

Further service updates

Registration and use of Transitional Simplified Procedures (TSP) for imports from the EU is currently suspended. You will not need to use TSP between February and December 2020. If you applied for this service, please keep your paperwork safe. In addition, postponed VAT Accounting is currently not available during the implementation period.

We appreciate you may have more queries about what you need to do next. We will provide more information as soon as we can about the future processes for importing and exporting and what you’ll need to do.

Sanctions

During the transition period, the UK will continue to be bound by EU sanctions. UN and EU sanctions will continue to be implemented in the UK during this time.

The Isle of Man Government's policy with regard to financial sanctions is to maintain the lists of those affected so that they correspond to those adopted by the United Kingdom, as a result EU sanctions currently in force continue to apply.