No-Deal Brexit Checklists for Businesses

Exporter Checklist

Make sure that your business has an EORI number

You'll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue exporting your goods.

Get an EORI number

Check that your customer i.e. the importer based in the EU also has an EORI number

Your importer will need an EU EORI number. You will also need to get an EU EORI number if you're exporting to your own business within the EU. You can get one from the customs authority in any EU country.

Visit the EU National Customs Website

Decide who will complete your customs paperwork

There are two ways to complete customer paperwork. You can either do it yourself or look for an agent to complete them for you.

Decide if you want to use Common Transit to move your goods

View the Community Transit Guidelines

Check the rate of duty and tax on your goods as your customer

I.e. the importer may need to pay tax and duty on the goods you are sending. This will depend on the classification of the goods.

Find out more about Tariff Codes

Check if you need an export license

Find out more about Export Licences

Check the incoterms which are applied to this transaction

Incoterms define the role between seller and buyer at an international level and who has to do what at what time? In the contract between the seller and the buyer.

Find out more about Incoterms

VAT Changes

Find out if there are any changes to how you pay your VAT if the UK leaves EU-wide VAT IT systems.

View VAT rules

Importer Checklist

Make sure that your business has an EORI number

You'll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing your goods.

Get an EORI number

Decide who will complete your customs paperwork

There are two ways to complete customer paperwork. You can either do it yourself or look for an agent to complete them for you.

Transitional Simplified Procedures

You can also apply to make importing easier using Transitional Simplified Procedures. This reduces the amount of information you need to give to complete a customs declaration.

View guidance on Transitional Simplified Procedures

Do you need a deferment accounts?

If you import goods on a regular basis then you may need to set up a deferment account. This will enable you to pay your customs duties once a month instead of with each shipment.

How to set up a deferment account

Check duty and tax rates

Check the rate of duty and tax you will have to pay on the imported goods. This will depend on the classification of the goods.

Find out more about Tariff Codes

Check if you need to do anything else to enable you to import the goods

You might need to change the labelling on your goods, apply for licences, or find and approved UK border inspection post where your goods can enter the UK.

Find out more about Import Licences

Check the incoterms which are applied to this transaction

Incoterms define the role between seller and buyer at an international level and who has to do what at what time? In the contract between the seller and the buyer.

Find out more about Incoterms

Haulier Checklist

Check if you need a vehicle operator licence

View 'Being a goods vehicle operator' guide

View 'Applying for a vehicle operator licence' guide

You will need other licences and permits, depending on the countries you're driving to or through.

View 'International road haulage: operator licences and permits' guide

Your vehicle must pass a specialist test before you can transport:

  • dangerous goods (ADR test)
  • goods outside the EU (TiR test)

View 'Specialist tests for lorries' guide

Make sure your driver is eligible to drive abroad

Check your driver has:

a valid passport | a valid CPC card | an international driving permit (IDP)

The driver must carry these documents with them. Your driver will need an IDP to drive in some EU countries if there’s a no-deal Brexit.

Check the rules for the goods you're carrying

Find out what you need to do if you're exporting your own goods

There are rules for transporting certain goods. Your driver may need to follow set routes or stop at specific check points if you’re transporting mixed loads or specific types of goods.

Check the rules for:

live animals or animal products | dangerous goods | perishable food | abnormal loads

Find out what you need to apply for if you’re moving goods temporarily out of the UK

If you're transporting goods outside the EU they must have been cleared by customs (given ‘permission to progress’). All goods will need to be cleared by customs before leaving the UK if there's a no-deal Brexit.

Make sure your driver has the right export documents

Your driver will need copies of:

  • any export licences
  • the Movement Reference Number (MRN) from the export declaration - if you're moving goods after a no-deal Brexit
  • the MRN and the Local Reference Number (LRN) - if you're moving goods under the Common Transit convention (CTC)
  • the ATA Carnet document - if you're moving goods out of the UK temporarily
  • the TiR Carnet document - if you’re moving goods in a sealed load compartment with a seal number

The exporter should be able to give all of these to you. You'll also need to have a customs seal approval certificate for the vehicle if you’re moving goods in a sealed load compartment. You'll get this when your vehicle passes the TiR test.

Find out what vehicle documents your driver needs to carry

Your driver will need to carry:

documents about the vehicle | vehicle security checklists and instructions | other documents including tachograph records and insurance documents

Check if you need a trailer registration certificate

Check local road rules

Check the road rules for European countries on the AA website | Check travel advice for countries outside Europe

When you have your documents, insurance and any extra equipment you need, you can transport goods abroad.