HMRC Brexit guidance for EU businesses

HMRC has published a new leaflet Full customs controls – actions for EU businesses trading with the UK. The leaflet outlines actions EU businesses which trade with the UK may need to take following changes to customs arrangements on 1 January 2022, including the following:

• checking if they need to register as a UK established business;
• getting set up to make UK customs declarations;
• checking if they need to register for VAT in the UK in order to account for import VAT;
• providing supplier declarations with goods sent to GB customers; and
• making sure their haulier has a valid goods movement reference if goods are moving through border locations that use the goods vehicle movement service (GVMS).