We review the latest HMRC developments, in particular the no-deal Brexit border processes that have been updated to expedite movements through Ro/Ro ports and simplify many importing processes.

The first and most important point is that our team are ready, prepared and able to advise you how to prepare for Brexit and deal with your importing (and exporting) customs declarations.

Importing to the UK from the EU

If the UK leaves the EU without a deal you’ll need to be ready to make customs declarations and follow other customs rules for the goods you import.

If you’re importing through the most popular roll on/roll off ports like Dover or the Channel Tunnel, you cannot complete customs formalities when your goods arrive in the UK, so you’ll need us to make your customs declaration and obtain a MRN before your goods will be permitted onto the ferry or train on the EU side.

The main customs form used in international trade is the Single Administrative Document, which we submit to HMRC electronically.

Transitional Simplified Procedures (TSP)

HMRC have confirmed that TSP traders will not now need a MRN before their consignments can load the ferry/tunnel. A valid EORI will suffice. (This does not apply to controlled goods.)

To further support businesses, HMRC has announced for most goods imported using TSP, traders will be able to delay putting in customs declarations for the first 6 months after EU exit.

Businesses will have until 4 October 2019 to submit declarations and pay any import duty for goods imported up to 30 September 2019. After that, customs declarations and payments will need to be made on the fourth working day of the following month.

HMRC is also giving importing businesses until 30 September 2019 to provide a guarantee that is required to cover any customs duties that they wish to defer. This will apply for all importers, not just those who have registered for TSP.

TSP will also now be available for any port or airport, where goods are being brought in from the EU


The exporting situation is more opaque, as so much depends on EU developments.

We now that an NES export declaration will continue to be required (for Permitted to Process) and it may be that we will have to raise T1 transit documents.

At the moment we will have to check the rules with the Union/Common transit destination before we load for confirmation.