How Brexit Changed UK Imports

When the UK left the European Union's single market and customs union on 1 January 2021, it fundamentally transformed how goods move between the UK and EU. What was once frictionless trade — no customs declarations, no border checks, no duties — became a fully regulated international trade relationship overnight.

More than five years on, many UK businesses are still grappling with the complexities of the new system. Whether you have been trading with the EU for decades or are new to importing, understanding the post-Brexit landscape is essential for keeping your supply chain running smoothly.

This guide covers the key changes, current requirements, and practical steps you can take to navigate the system effectively.

Customs Declarations for EU Goods

The single biggest change post-Brexit is that goods moving between the UK and EU now require full customs declarations — the same as goods imported from any other country in the world.

For each import consignment, you (or your customs broker) must submit a declaration to HMRC via the Customs Declaration Service (CDS), providing:

  • A detailed description of the goods
  • Commodity codes for each product line
  • The customs value (what you paid, including freight and insurance)
  • Country of origin and country of dispatch
  • Any preference claims under the UK-EU Trade and Cooperation Agreement
  • Licence or permit numbers for controlled goods

The CDS replaced the older CHIEF system in 2023 and is now the sole platform for UK customs declarations. If you previously used CHIEF, ensure your broker and systems are fully migrated to CDS.

Import VAT on goods from the EU is now handled through Postponed VAT Accounting (PVA) for most businesses, meaning you account for it on your VAT return rather than paying at the border.

Rules of Origin and the TCA

The UK-EU Trade and Cooperation Agreement (TCA) provides for zero tariffs and zero quotas on goods traded between the UK and EU — but only if those goods meet the rules of origin requirements.

Rules of origin determine whether a product qualifies as "originating" in the UK or EU. This matters because:

  • Goods that originate in the UK or EU can cross the border at 0% duty under the TCA
  • Goods that do not originate (for example, Chinese goods merely transhipped through the EU) are subject to standard UK customs duty rates

To claim preferential treatment, you need a statement on origin from your EU supplier confirming the goods meet the relevant rules. For consignments valued under £1,000, you can self-declare origin without a supplier statement.

Important: Rules of origin are product-specific and can be complex. Some products must be "wholly obtained" in the UK or EU, whilst others must undergo "sufficient processing" — meaning a specified level of manufacture or transformation. Getting this wrong can result in unexpected duty charges.

Border Target Operating Model

The UK government has implemented its Border Target Operating Model (BTOM), which introduced physical checks on EU goods at UK ports. Key elements include:

  • Safety and security declarations — Entry Summary Declarations are required for goods arriving from the EU, providing advance information about shipment contents.
  • Sanitary and phytosanitary (SPS) checks — Animal products, plants, and food of animal origin from the EU are now subject to documentary, identity, and physical checks at Border Control Posts.
  • Common User Charge — A fee is levied on consignments subject to SPS checks at government-operated Border Control Posts, currently around £29 per consignment line.
  • Risk-based approach — Not every shipment is physically inspected. HMRC and the Animal and Plant Health Agency use risk profiling to target inspections, meaning compliant traders face fewer delays.

These controls have added cost and complexity to EU-UK trade, particularly for businesses dealing in food, agricultural products, and live animals.

Documentation You Now Need

Importing from the EU now requires documentation that was previously unnecessary:

  • EORI number — Essential for all UK importers, used to identify you in all customs transactions
  • Commercial invoice — From your EU supplier, detailing goods, values, and terms of sale
  • Packing list — Itemised contents of each consignment
  • Statement on origin — To claim zero-duty treatment under the TCA
  • Export Health Certificate (EHC) — Required for animal products and certain food items, issued by the competent authority in the exporting EU country
  • Phytosanitary certificate — Required for plants and plant products
  • Import licence — For controlled goods such as certain agricultural products under tariff-rate quotas

The exact documentation depends on the nature of your goods. Standard manufactured products require less paperwork than food or agricultural imports. Our customs clearance service handles all documentation on your behalf.

Practical Tips for Post-Brexit Importers

Based on our experience helping hundreds of businesses adapt to post-Brexit trade, here are our top recommendations:

  • Build in extra lead time — Allow an additional 2–5 days for EU shipments compared to pre-Brexit timelines, particularly for goods subject to SPS checks.
  • Ensure your EORI is linked to CDS — If you registered your EORI before 2023, verify it is properly linked to the new Customs Declaration Service.
  • Request statements on origin proactively — Do not wait until goods arrive. Ask your EU suppliers for origin statements as part of your standard ordering process.
  • Understand your commodity codes — Correct classification is critical for determining duty rates, VAT treatment, and any additional controls. See our guide on UK customs duty rates for more detail.
  • Review your Incoterms — Ensure your purchase terms clearly define who is responsible for customs formalities on each side of the border. DDP (Delivered Duty Paid) from EU suppliers means they handle UK import customs, but many EU suppliers are unfamiliar with UK customs procedures.
  • Consider a customs deferment account — A Duty Deferment Account with HMRC allows you to defer duty and VAT payments, improving cash flow and simplifying border processes.
  • Keep records meticulously — HMRC can audit your import records for up to four years. Maintain complete files of all customs declarations, invoices, origin documents, and correspondence.

Getting Expert Support

The post-Brexit customs landscape continues to evolve as the UK refines its border processes and negotiates new trade deals. Staying on top of changes whilst running your business is challenging, which is why many importers rely on professional support.

At Gxpresss UK, we provide comprehensive customs brokerage and logistics services tailored to the post-Brexit environment. Whether you are importing from the EU, China, or anywhere else in the world, our team ensures your goods clear customs quickly and compliantly.

Our services include:

Book a free consultation to discuss how we can simplify your post-Brexit import operations, or request a quote for your next shipment.