Importing goods

Customs declarations apply to all goods moving between the EU to Great Britain and can no longer be delayed. See if you are eligible for simplified declaration procedures here.

All relevant tariffs must be paid at the time of import. Find out if you are eligible to defer payments here. 

Companies will need an EU exit summary declaration when moving goods from the EU to Great Britain.

Pre-notification is necessary for the importation of animal origin products and high-risk food not of animal origin. These sanitary and phytosanitary (SPS) goods need to be pre-notified via IPAFFS. 

Before 2024 (exact date TBC): In April 2022, the UK Government announced that it would delay the final grace periods on SPS checks and Safety & Security Declarations. Rather than implementing changes that would have meant further customs paperwork and physical checks for SPS goods, the Government says it will provide technological solutions at the border. These changes will be announced and introduced by the end of 2023.

Importing goods from developing countries

In early 2023, the Developing Countries Trading Scheme (DCTS) will replace the current Generalised Scheme of Preferences (GSP). The DCTS is the UK’s unilateral tariff preferences scheme and provides reduced or zero tariffs on goods from 65 developing countries around the world. Imports of all goods except arms and ammunition from 47 Least Developed Countries including Bangladesh, Cambodia and Ethiopia are eligible for tariff-free access to the UK. The DCTS introduces new tariff reductions and simplifications and means that the vast majority of products from the remaining 13 low and lower-middle income countries in the scheme including Nigeria, Pakistan and the Philippines are eligible for preferential or tariff-free access.

The Trade Remedies Authority – protecting UK businesses from unfair imports

If you’re a small or medium-sized business impacted by unfair imports, it might be hard to know how to get help. The Trade Remedies Authority (TRA) has launched an SME hub with practical resources to guide SMEs through the trade remedies system set up in the UK post-Brexit.

The Guide for Small and Medium-Sized Businesses provides a comprehensive introduction to the UK trade remedies regime and has practical advice on how to work with the TRA.

There are also downloadable factsheets that offer quick answers on frequently asked questions about trade remedies.

For a quick overview of the UK’s trade remedies regime, have a look at their videos:

• A short introduction to the TRA and how you can best engage with them
• A summary of how the TRA investigates unfair imports and how you can apply for trade remedies
• An overview of the TRA’s work with other government departments