EU Exit

Important Information - Isle of Man, Great Britain, Northern Ireland and the Republic of Ireland Trade Movements

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.

Sanctions

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.

Passenger Allowances

Notice 1A MAN

Sailing your pleasure craft to and from the UK

Sending and receiving goods via post or courier

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Importing and Exporting goods as freight

Letters to businesses in Northern Ireland about new processes for moving good from 1 January 2021

Check duties and customs procedures for exporting goods

Support service for Northern Ireland trade goes live

Exporting excise goods to the EU from 1 January 2021

Importing excise goods to the UK from the EU from 1 January 2021

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Letter to VAT registered businesses about new trade arrangements with the EU from 1 January 2021

How to import goods from the EU into GB from January 2021

How to export goods from GB into the EU from January 2021

Export groups of products of animal origin the EU from 1 January 2021

Importing and exporting wine from 1 January 2021

Importing and exporting plants and plant products from 1 January 2021

Relief of goods processed in Northern Ireland and returned to Great Britain or the Isle of Man

Customs Declarations and Ways to Pay

Appoint an agent

Appoint someone to deal with customs on your behalf

Duty deferment

How to set up an account to defer duty payments when you import goods

Cancel or amend your duty deferment account in Great Britain

Tell HMRC more information if you are applying for a guarantee waiver for duty deferment payments in Great Britain

Check if you can get a guarantee waiver for a duty deferment account in Great Britain

Apply for an account to defer duty payments when you import or release goods into Great Britain

Import declarations

Using simplified declarations for imports 

Making an import declaration in your records 

Making an import supplementary declaration 

Declaring goods bought into Great Britain from the EU from 1 January 2021

List of goods imported into Great Britain from the EU that are controlled

Making an import declaration in your records without authorisation from 1 January 2021

Prepare to make supplementary declarations from 1 January 2021

Making a delayed supplementary import declaration from 1 January 2021

Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain

Customs Declaration Completion Requirements for The Northern Ireland Protocol

Customs Declaration Completion Requirements for Great Britain

Check if you need to make an entry summary declaration from 1 January 2021

Report goods exported to the EU using inward or outward processing

Additional data element required for Customs Declarations where customs duties maybe applicable (CIP 8)

Accounting for VAT

Complete your VAT return to account for import VAT

Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021

Accounting for VAT when importing or moving goods into Northern Ireland from outside the EU

Accounting for VAT on services between the UK and EU member states from 1 January 2021

Online marketplace guidance

Direct seller guidance

Intrastat

Intrastat declaration requirements for 2021

UK Trade Info: Intrastat

Debt liability

Customs debt liability

Useful links 

Check a UK VAT number

Customs VAT and Excise UK transition legislation

EORI for Isle of Man applicants

GB-EU Border Operating Model

Legislation guidance

Look up tariffs, taxes and rules to trade with the UK

Sanctions and export control

UK Trade Tariff: volume 3 for CHIEF

UK Trade Tariff: volume 3 for CDS

Brexit: new rules are here – Brexit Checker

Notice 143 A guide for international post users

Moving goods in and out of Northern Ireland from 1 January 2021

Moving qualifying goods from Northern Ireland to the rest of the UK