EU Exit Update
31 December 2020 - A new version of the Border-Operating Model published to reflect the FTA with the EU.
Border Operating Model case studies have also been added.
Changes to customs arrangements after the UK has left the EU
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.
EU sanctions no longer apply in the Isle of Man after 11pm on 31 December 2020.
UK sanctions regimes, which have been applied in Island law with modifications, came into operation from this time.
It is the policy of the Isle of Man Government to maintain the implementation of international sanctions measures in the Isle of Man, in line with such measures as have effect in the United Kingdom from time to time.
Further details can be found on the Sanctions and export control webpage.
Sending and receiving goods via post or courier
Importing and Exporting goods
Customs Declarations and Ways to Pay
Appoint an agent
Accounting for VAT
Brexit: new rules are here – Brexit Checker
Notice 143 A guide for international post users