Frequently Asked Questions

We know that customs requirements can be confusing. We want to answer some of your key questions and continue to help clear things up for you.

I Want to Start Exporting From The EU To GB. What Customs Procedures Do I Need to Follow?

You will need a GB EORI number. This is a unique number that is used to identify your business. You can get an EORI number from the UK Government website.

You will also need to register in REX (Registered Exporter System). This will allow for you to complete a statement on the origin of your goods. The rules of origin may mean that you are not liable to pay duty on your goods and you must complete the statement if you wish to claim duty-free treatment.

Customs declarations are an essential requirement for anybody wishing to export or move goods to/through GB.

You must have an EXS (Exit Summary Declaration) for goods that are being moved from the EU to GB. This is so that customs authorities can assess and monitor the risks carried by certain goods being transported into different customs territories. These declarations must be completed prior to arrival at the port of departure. You will need to submit your EXS in order to receive your MRN number (required for your Port Pass).

I Want to Start Importing From GB. What Customs Procedures Do I Need to Follow?

You will need an EORI number if you wish to start importing goods from Great Britain. You can get an EORI number from the UK Government website.

You will be required to submit an electronic customs declaration to the Member State that you are importing to.

Goods that are entering the EU must be covered by an ENS (Entry Summary Declaration) this will outline the safety of the goods you are transporting and will allow for the customs authorities to assess and monitor the goods. You can create an ENS with CustomsLink quickly and easily!  

Do I Need to Pay Import Duties?

The Rules of Origin mean that goods that are classed as originating in the UK or the EU are able to be imported and exported with zero tariffs and zero quotas.

Is My AEO (Authorised Economic Operator) Status Recognised in the UK?

There are some aspects of your AEO status that will be recognised, allowing holders to benefit from certain safety and security facilitations during the customs process.

I Want to Start Exporting from Northern Ireland. What Customs Procedures Do I Need to Follow?

EU rules will apply for all goods that enter and leave Northern Ireland due to the Northern Ireland Protocol. This means that customs procedures will NOT apply when NI conducts trade with EU member states. However, when NI conducts trade with the rest of the UK, customs formalities will be applied and MUST be adhered to, including Safety and Security Declarations (ENS). This also means that the rules on VAT will remain the same.

In What Instance Will Goods Brought into NI from GB be Classed as “Not for Commercial Processing” Making Them Exempt from Customs Formalities?

Goods may be classed as “not for commercial processing” if:

  • The importers most recent annual turnover for a complete financial year is less than £500, 000
  • It is a product for certain sectors (e.g. food, construction, health, etc…) and the goods will go through additional processing and the purpose of the sale to an end-customer or consumption in NI or GB

I am Planning to Transport Goods from Ireland to another EU State, Transiting the UK. What Procedures do I Need to Follow?

You will need to create a transit declaration through the New Computerised Transit System (NCTS). When filling out a transit declaration you need to ensure that you are completing box 51 correctly as this is something that a lot of traders have been getting wrong. Failure to complete the declaration properly could have huge ramifications on your journey, slowing down the supply chain and potentially costing you a fine.

Keep a close eye on our blog for more answers to your most asked customs questions!