Brexit Resources

From 31 January 2019, the UK officially ceased to be a member of the European Union.

Many changes to how UK businesses trade are already underway as we work with the EU during the Implementation Period which ends on the 31st December 2020.

The BFA appreciates these changes can be confusing for businesses as they navigate new customs, shipping and tariffs as we move toward a possible Free Trade Agreement (FTA) with the EU. We are there with the most relevant and up-to-date information to help guide your business through the changes and will be highlighting the updates to procedures you might need to implement

We work with the UK Government to ensure the needs of the UK footwear sector are met in all future trade deals and will make sure your voice is heard as part of our membership.

Below we have collated a comprehensive list of resources to aid you during this period of transition.

Transition Period: Letters to Businesses

Letter to the consumer goods sector about actions to take from 1 January 2021

Letter to the retail sector about actions to take from 1 January 2021

Letter to the chemicals sector about actions to take from 1 January 2021

Import, export and customs

Quick links

• The Border Operating Model
  • A guide to how the border with the European Union will work after the transition period.
• Help and support if your business trades with the EU
• Statutory Instruments relating to EU Exit
• Import goods from outside the EU: step by step
• Export goods to countries outside the EU: step by step
• How to import and export goods between Great Britain and the EU from 1 January 2021
• Prepare to import goods from the EU to Great Britain from 1 January 2021
• Prepare to export goods from Great Britain to the EU from 1 January 2021
• Transporting goods between Great Britain and the EU from 1 January 2021: guidance for hauliers and commercial drivers
• Transport goods out of the UK by road: step by step
• Bringing goods to the UK from the EU through roll on roll off ports from 1 January 2021

Get started

• Starting to import
• Exporting and doing business abroad
• Get an EORI number
• Get someone to deal with customs for you
• Due diligence when making customs declarations
• Apply for grants to help your business with customs declarations
  • Grants for businesses completing customs declarations
    • Find out what you can apply for to get funding for recruitment, employee training, IT and training projects.
• Check duties and customs procedures for exporting goods
• UK Transition: The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
  • This Tax Information and Impact Note is about the measures to allow traders importing goods from the EU to make a declaration in their commercial records.

Procedures and reliefs

• The customs clearance process
• Check if you can delay customs payments and declarations
• Check if you can pay a reduced amount of Customs Duty
• Import and export procedures
• Return your rejected exports from the EU from 1 January 2021

Specific goods and services

• Importing vehicles into the UK
• Log in to use the Notification of Vehicle Arrivals (NOVA) service
• Taking a vehicle out of the UK
• Import and export controls
• Import and export of manufactured goods
• Importing food
• Port health authorities: monitoring of food imports
• Importing plants and fresh produce using the PEACH system
• Rules of origin for imported and exported goods
• UK border control posts: animal and animal product imports

Prepare information for your declaration

• What are commodity codes? 
  • Finding commodity codes for imports into or exports out of the UK or EU
• Excluded procedure codes when using simplified declarations for import
• Working out the value of your imports
• Exchange rates from HMRC in CSV and XML format
• Import licences and certificates from 1 January 2021

Declare your goods

• Customs declarations for goods you bring or receive into the UK or EU
• Customs declarations for goods you send out of the UK or EU
• Software developers providing customs declaration support
• When we select your goods for inland pre-clearance checks

Pay import duty and VAT

• Check how to pay duties and VAT on imports
• Refunds and waivers on customs debt by HMRC
• Get copies of your duty deferment statements
• Anti-dumping duty measures
• Complete your VAT Return to account for import VAT from 1 January 2021
• Check when you can account for import VAT on your VAT Return from 1 January 2021
• Pay less or no duty on goods you store, repair, process or temporarily use
  • Find out about customs special procedures that enable you to suspend, pay less or no duty on goods you import or export (Notice 3001).
• VAT (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020
  • This Tax Information and Impact Note is about the VAT zero-rate applied to the handling of qualifying aircraft and the handling and storage of the goods.

Storing goods

• Apply for the Fulfilment House Due Diligence Scheme

Moving goods in the EU

• Union Transit: moving goods between 2 EU territories
• Get your business ready to move goods to the EU or Common Transit countries
• Moving your goods to the EU or Common Transit countries
• Use the New Computerised Transit System
• Submit union transit declarations through NCTS
• Declare goods you’ve moved in or out of the UK using Intrastat
• Trading CITES-listed specimens through UK ports and airports from 1 January 2021
  • Designated land, sea and air ports for trading or moving CITES-listed endangered animals, plants, or their parts and derivatives from 1 January 2021.
• Moving goods through the Port of Holyhead with an ATA Carnet from 1 January 2021
• Moving goods through the Port of Dover and Eurotunnel with an ATA Carnet from 1 January 2021
• Moving goods through the Port of Dover and Eurotunnel using common transit from 1 January 2021

Moving goods between Great Britain and Northern Ireland

• Moving goods into, out of, or through Northern Ireland from 1 January 2021
  • The UK’s approach to the Northern Ireland Protocol
• Sign up for the Trader Support Service
  • If you move goods between Great Britain and Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Northern Ireland Protocol.
• UK tariffs from 1 January 2021
  • How to check the tariffs that will apply to goods you import when the UK Global Tariff takes effect on 1 January 2021.
• Ensuring your Great Britain/Northern Ireland trade continues to operate smoothly post Brexit – training courses

Trade with specific countries

• Existing UK trade agreements with non-EU countries
• Trading with developing nations from 1 January 2021
• Exporting to India from 1 January 2021
• Exporting to Switzerland from 1 January 2021
• Trade with Switzerland from 1 January 2021 
• Exporting to Norway from 1 January 2021
• Exporting to Australia from 1 January 2021
• Trade with Jordan from 1 January 2021
• Trade with Kosovo from 1 January 2021
• Trade with Georgia from 1 January 2021
• Trade with Israel from 1 January 2021
• Trade with Morocco from 1 January 2021
• Trade with Tunisia from 1 January 2021
• Trade with Southern African Customs Union Member States and Mozambique (SACUM) from 1 January 2021
• Trade with the CARIFORUM States from 1 January 2021
• Trade with the Pacific States from 1 January 2021
• Trade with Central America from 1 January 2021
  • UK-Central America association agreement
• Trade with Japan
  • The UK’s trade relationship with Japan: parliamentary report – this explains the government’s approach to maintaining continuity of the trade relationship between the UK and Japan after EU Exit.
  • UK-Japan Comprehensive Economic Partnership Agreement – documents containing treaty information and a summary of the UK-Japan trade agreement.
  • Summary of the UK-Japan Comprehensive Economic Partnership Agreement 
  • UK-Japan CEPA: final impact assessment – an  Economic assessment of the impact of the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (the UK-Japan CEPA.
  • The UK-Japan comprehensive economic partnership: benefits for the UK – A summary document which provides an overview of the benefits for the UK by sector from the UK-Japan Comprehensive Economic Partnership Agreement.
  • UK-Japan CEPA: rules of origin explainer
• For EU based businesses: Trade with the UK from January 2021: prepare your EU business
  • From 1 January 2021 the rules for trading with the UK will change. If you’re a business based in the EU, find out how you can prepare to continue trading with the UK.

Notices, forms and manuals

• Import and export forms
• Import and export notices: numerical order
• Excise notices: storing and moving goods
• Customs, VAT and Excise UK transition legislation from 1 January 2021
  • This collection brings together Customs, VAT and Excise EU Exit legislation and Customs notices that have the force of law applicable to UK transition.
• Tariff notices
• Tariff quota notices
• Tariff stop press notices
• Customs information papers
• Import and export: HMRC manuals

Information for your hauliers and freight forwarders

• Carrying out international road haulage from 1 January 2021
• International road haulage permits: ECMT permits 2021
• Trailer registration for hauliers – Register your trailer to take it abroad
• Moving goods through the Port of Holyhead with an ATA Carnet
  • Information for moving goods through the Port of Holyhead with an ATA Carnet has been updated.
• Get clearance to leave a UK port for commercial vessels
  • If you’re the ships’ master (or their agent) of a commercial vessel, you will need to get clearance to leave a UK port.
• Report goods arriving at a UK port on a commercial vessel
  • If you’re the ships’ master (or their agent) of a commercial vessel, you will need to report any goods that are arriving on your vessel at a UK port.
• Carry out international road haulage
  • What UK goods vehicle operators need to do to carry out international road haulage.
• International road haulage: HGV driver documents
  • Updated the section on international driving permits (IDPs) to confirm that you will usually not need one to drive in the EU, Iceland, Liechtenstein or Switzlerland.
  • Updated the Driver CPC section to make it clear you can still use your UK Driver CPC card in the EU if you’re employed by a UK company.
  • Updated the healthcare section to confirm that UK-issued European Health Insurance Cards (EHICs) are still accepted in EU countries, and there will be different rules for people travelling to Norway, Iceland, Liechtenstein and Switzerland.
  • Added a section on carrying green cards to prove you have vehicle and trailer insurance.
  • Added a section on coronavirus (COVID-19) test results for journeys from England to France.
  • Added a section on checking your HGV is ready to cross the border and getting a Kent Access Permit.
  • Added a section on using a vehicle security checklist to record the checks you do to stop people using your vehicle to enter the UK illegally.
  • Added a section on the haulage licence and permit documents you need to carry.
  • Added a section on the certificates you need to carry for any specialist vehicle approvals you have.
  • Updated the section on vehicle and trailer insurance to confirm the rules for carrying ‘green cards’.
  • Updated the section on GB stickers to confirm the new rules on when they must be displayed.
• Check which international road haulage permits you need
  • Replaced the EU Community Licence with the UK Licence for the Community to make international journeys for hire or reward within the EU, Liechtenstein, Norway and Switzerland. Added links to a new guide about carrying out a road haulage job entirely within one EU country (cabotage) or between 2 EU countries (cross-trade).
• UK Licence for the Community for international road haulage
  • Get a UK Licence for the Community to transport goods by road to or through the EU, Liechtenstein, Norway and Switzerland, and the rules you have to follow.

Carriers and freight forwarders

• Transporting goods
• Register to make an entry summary declaration
• Making an entry summary declaration

Help and support

• Customs Declaration Service
• List of customs agents and fast parcel operators
• Help and support for international trade

Regulations

How to comply with REACH chemical regulations

How to comply with the EU’s REACH chemical regulations when using, making, selling or importing chemicals in the EU, and how to prepare for 1 January 2021.

EU trade mark protection and comparable UK trade marks from 1 January 2021

Guidance for businesses and organisations holding EU trade marks at the end of the transition period.

Travel or Settlement in the UK and EU

Apply to the EU Settlement Scheme (settled and pre-settled status)

EU Settlement Scheme: evidence of UK residence
How to provide evidence that you’ve been living here if we can’t confirm this through an automated check of UK tax and some benefits records.

EU Settlement Scheme: apply as the family member of a frontier worker
How to apply to the EU Settlement Scheme if you are the family member of a frontier worker.

EU Settlement Scheme: application processing times
Current expected processing times for applications to the EU Settlement Scheme.

EU Settlement Scheme: applicant information
Information for applicants to the EU Settlement Scheme.

New immigration system: what you need to know
The UK is introducing a points-based immigration system from 2021.

UK points-based immigration system: policy statement

Visiting the UK: information for EU, EEA and Swiss citizens
What you need to know about crossing the UK border and visiting the UK from 1 February 2020.

Settled status for EU citizens and their families: translations
Translations of the settled status for EU citizens and their families guidance in European languages.

Living in Europe – Information for UK nationals living in the EU, EEA EFTA, Switzerland and Ireland, including guidance on residency, healthcare and the Withdrawal Agreement.

Business Support

Operations and HR

Brexit Check List

Changing your company registration from 1 January 2021

Structuring your business from 1 January 2021
How cross border business operations and European specific corporate entities will be affected from 1 January 2021.

Workplace rights from 1 January 2021
How your rights in the workplace could be affected from 2021.

Benefits and pensions for UK nationals in the EEA or Switzerland
This guidance explains the rights of UK nationals in the European Economic Area (EEA) or Switzerland to benefits and pensions from 1 February 2020.

Benefits and pensions for EEA and Swiss citizens in the UK
This guidance explains the rights of European Economic Area (EEA) and Swiss citizens to UK benefits and pensions from 1 February 2020.

Meeting climate change requirements from 1 January 2021

Using the UKCA mark from 1 January 2021

Data protection

• Using personal data in your business or other organisation after the transition period
• Data Protection at the end of the transition period
• Data protection at the end of the transition period for small businesses and organisations 
• Keep data flowing from the EEA to the UK – interactive tool

Using your mobile in EU and EEA countries after the UK leaves the EU

Making phone calls and sending texts to EU and EEA countries after the UK leaves the EU

Claim VAT refunds from EU countries from 1 January 2021

Pay VAT when you sell digital services to EU consumers from 1 January 2021

Accounting for UK companies from 1 January 2021
How companies incorporated in the UK, or where the parent company is incorporated in the UK, can comply with UK accounting and reporting requirements from 2021.

Accounting for EEA organisations from 1 January 2021
How EEA companies and groups with a presence in the UK can comply with UK accounting and reporting requirements from 1 January 2021.

The eCommerce Directive after the transition period
At the end of the transition period, the eCommerce Directive will no longer apply to the UK. You should begin to prepare for these changes now.

.eu domain names – what you need to do before the end of the transition period

Employing EU citizens in the UK
Information for employers on employing EU, EEA and Swiss citizens in the UK, covering right to work checks, the EU Settlement Scheme and the UK’s new immigration system.

UK Transition campaign: communications resources

Intellectual property after 1 January 2021

Intellectual property and the transition period
Information on trade marks, designs, patents, copyright, and exhaustion of IP rights during the transition period.

Changes to SPC and patent law from 1 January 2021

UK product safety and metrology from 1 January 2021

Northern Ireland product safety and metrology from 1 January 2021

Auditing for UK auditors and audit firms operating in the EEA from 1 January 2021

Trading

Trading under WTO rules
How to trade with other countries if there is no UK trade agreement in place after 31 December 2020.

Bidding for overseas procurement opportunities: what to expect from 1 January 2021
Information for UK businesses about overseas procurement opportunities covered under the Government Procurement Agreement (GPA) and UK’s trade agreements.

Placing manufactured goods on the EU market from 1 January 2021
What you need to do to comply with regulations on manufactured goods you place on the market from 1 January 2021.

Placing manufactured goods on the market in Great Britain from 1 January 2021
What you need to do to comply with regulations on manufactured goods you place on the GB market from 1 January 2021.

Northern Ireland Trader Support Service communications resources

Protection of trading interests (retained blocking regulation) from 1 January 2021

Public Sector

Guidance for providers of further education and apprenticeships during the transition period and after 1 January 2021

Public-sector procurement from 1 January 2021

Consumer Goods Sector

Consumer goods sector: end of transition period guidance

Footwear labelling from 1 January 2021

Textile labelling from 1 January 2021

Marking, labelling and marketing standards from 1 January 2021