EU-UK Customs

UK import procedures for ro-ro traffic

Leaving the EU customs union means all cross border movement of freight between the EU and UK will be subject to customs procedures. It is the responsibility of the importer to make these declarations, but the haulier must be aware of and control these documents on the international journey. The basic import process requires the UK importer make a pre-declaration to HM Revenue and Customs (HMRC) at least two hours before arrival at an EU ro-ro port (one hour for Eurotunnel). The dataset required on the declarations vary depending on the procedure being followed (eg, 18 for Customs Freight Simplified procedure (CFSP), 38 for Transit (CTC), 33 for a full declaration). On arrival to the UK, the importer or their agent will need to update HMRC with an 'arrival' notice – how and when will, again, depend on the procedure being used.

More information on exporting and importing goods if the UK leaves the EU without a deal.

EU UK tariff changes post Brexit – status of UK import quotas and tariffs under EU trade agreements

However, in the event of no deal, goods traded between the UK and the EU after 23:00 on 31 October 2019 will be subject to the same requirements as third country goods, including the payment of duty. Under World Trade Organisation (WTO) rules, the principle of most-favoured-nation (MFN) treatment means that, unless a preferential agreement is in place, the same rate of duty, on the same good, must be charged to all WTO members equally. For example, Light Commercial Vehicle (LCVs) imports from the EU will be subject to a 10% import tariff and Heavy Duty Vehicles (HDVs) will be subject to a 16% tariff. 

More information here.


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