Post-Brexit Shipping Guide for UK Businesses

How Brexit Changed UK Trade

Since 1 January 2021, the United Kingdom has operated outside the EU Single Market and Customs Union. This fundamental change means that all goods moving between the UK and EU now require customs declarations, creating new obligations for businesses that previously traded freely across EU borders.

The UK-EU Trade and Cooperation Agreement (TCA) provides zero tariffs and zero quotas for qualifying goods, but this is not automatic — businesses must prove their goods meet the rules of origin requirements to claim preferential rates. Without proper documentation, standard WTO tariff rates apply.

Key Changes for UK Businesses

Customs Declarations

Every shipment entering or leaving the UK now requires a full customs declaration, whether trading with the EU or the rest of the world. This includes:

• Import declarations submitted to HMRC via the Customs Declaration Service (CDS)
• Export declarations submitted via CDS before goods leave the UK
• Safety and security declarations (Entry Summary Declarations for imports, Exit Summary Declarations for exports)
• EORI number required for all UK businesses trading internationally

VAT Changes

The VAT treatment of imports changed significantly after Brexit:

• Postponed VAT Accounting (PVA): UK VAT-registered businesses can account for import VAT on their VAT return rather than paying it at the border. This improves cash flow substantially.
• Low-value consignment relief: Abolished for goods from the EU. VAT is now due on all imports regardless of value.
• EU businesses selling to UK consumers must register for UK VAT or use the new schemes for consignments under £135.

Rules of Origin

To benefit from zero tariffs under the TCA, goods must meet specific rules of origin criteria:

• Goods must be "wholly obtained" in the UK or EU, or sufficiently processed/manufactured in either territory.
• A Statement on Origin must be included on the commercial invoice or a separate document by the exporter.
• Importers must hold this statement as evidence in case of HMRC audit.
• Cumulation provisions allow UK and EU content to be combined when determining origin.

Border Target Operating Model (BTOM)

The UK Government's Border Target Operating Model sets out the phased approach to introducing full border controls on EU imports. Key milestones include:

Gxpresss UK monitors all BTOM developments and ensures our clients remain fully compliant as new requirements are introduced. Our customs clearance team stays ahead of regulatory changes so you do not have to.

Importing from the EU to the UK

If you import goods from the EU, you now need to:

• Obtain an EORI number beginning with GB
• Submit a full customs import declaration via CDS
• Pay or defer any applicable import duty (use rules of origin for zero-tariff eligibility)
• Account for import VAT (recommend using Postponed VAT Accounting)
• Obtain health certificates for SPS goods (meat, dairy, plants, animal products)
• Provide safety and security declarations (Entry Summary Declarations)

For most businesses, working with a specialist customs broker like Gxpresss simplifies this process enormously. We handle all declarations, duty calculations, and compliance checks on your behalf.

Exporting from the UK to the EU

UK exporters to the EU must:

• Submit export customs declarations before goods leave the UK
• Provide a Statement on Origin to your EU customer for zero-tariff eligibility
• Comply with EU import requirements (which vary by member state and product type)
• Obtain any necessary export licences for controlled goods
• Provide trade documentation including commercial invoices, packing lists, and certificates

Northern Ireland Protocol

The Windsor Framework (which replaced the original Northern Ireland Protocol) creates a dual regulatory zone. Goods moving from Great Britain to Northern Ireland face different requirements depending on whether they remain in Northern Ireland or may move on to the Republic of Ireland. The "green lane" (UK Internal Market) and "red lane" (EU market) system determines which checks apply.

Gxpresss UK has specialist knowledge of the Windsor Framework requirements and can advise on the correct procedures for goods moving to and from Northern Ireland.

How Gxpresss Can Help

Navigating post-Brexit trade requirements can be complex, but you do not have to do it alone. Gxpresss UK provides:

• Full customs clearance for EU and international shipments
• Rules of origin advisory and Statement on Origin preparation
• EORI number registration assistance
• Postponed VAT Accounting setup guidance
• Ongoing compliance monitoring as regulations evolve
• Dedicated account managers for pharmaceutical, automotive, and food and beverage sectors

Book a free consultation to discuss your post-Brexit trade requirements with one of our specialists.