What steps should I take to prepare for Brexit? The information provided below is all the information you need to prepare for Brexit. As you are already aware, we could be leaving the EU without a trade deal on the 1st January 2021.
​
To cover off the main changes:

If your business is exporting goods out of the UK or the EU you’ll need to submit a customs declaration.
​
Completing a customs declaration is complicated, and you may need software. So you may want to get someone to deal with customs for you.

Most declarations are submitted electronically using the National Export System. If you’re going to do this yourself, rather than appoint an agent, you’ll need to register for the National Export System.
​
You might also need to buy third-party software that can submit declarations.

For most goods, you’ll make a full declaration, which must be made before the goods arrive at the port of export.
​
If you do not, your goods could get stopped at the border.
​
Check the new rules for your type of goods
​
From 1 January 2021, the rules for exporting some types of goods will change.
​
You will need to check that there are no changes affecting your goods on the HMRC website.

Note: You need an EORI number to move goods between the UK and non-EU countries.
​
From 1 January 2021, you will need one to move goods between Great Britain (England, Scotland and Wales) and the EU.
​
You may also need one if you move goods to or from Northern Ireland.
​
If you do not have an EORI, you may have increased costs and delays. For example, if HM Revenue and Customs (HMRC) cannot clear your goods, you may have to pay storage fees.

From 1 January 2021, you’ll need an EORI number to move goods between Great Britain and the EU.
​
You will need to apply for an EORI number as soon as possible. It can take up to a week to get one.
​
You’ll not usually need an EORI number if you only:

If you use a post or parcel company they’ll tell you if you need an EORI number.

From 1 January 2021, you can charge customers VAT at 0% (known as 'zero rate') on most goods you export to the EU.
​
Goods exported from the UK (VAT Notice 703).
​
How and when you can apply zero-rated VAT to goods exported outside the UK or EU.
​
Check if the EU business you're exporting to is ready.
​
The EU business importing your goods will also need to prepare for 1 January 2021.
​
Before sending the business your goods, check they can make the necessary import customs declarations. They'll also need a licence or certificate to import some types of goods.

From 1 January 2021, you'll need to make customs declarations when you import goods from the EU. These rules currently apply to importing goods from the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.
​
You can make the declarations yourself, but most businesses use a courier, freight forwarder or customs agent.
​
From 1 January 2021, the rules for importing some types of goods will change.
​
Check what import licences or certificates you need.
​
Make sure you have an EORI number starting with GB.
​
Check the rate of tax and duty you’ll need to pay.
​
You need to pay customs duties and VAT on all imports.
​
Standard VAT Rules apply.
​
Check UK trade tariffs from 1 January 2021.
​
Use the service to check the UK Global Tariff that will apply to goods you import from 1 January 2021. You can also check the difference between what you pay now and what you’ll pay from 1 January 2021.
​
The UK Global Tariff will apply to all goods you import from 1 January 2021 unless an exception applies. For example, the goods you’re importing:

From 1 January 2021, you'll need to make customs declarations when you import goods from the EU.
In some situations, you can delay making a declaration for up to 6 months after you imported the goods.

The requirement for reporting Intrastats remains post 1st January 2021. This is on the same rules as the current process for Intrastat submissions.

If not already in place, businesses must: