VATLive > Blog > Europe > UK-EU export declarations after Brexit

UK-EU export declarations after Brexit

  • Mar 11, 2021 | Richard Asquith

As the UK has now left the EU VAT and Customs Union, export declarations are now required for goods moving between the two. Only resident businesses may make export declarations – meaning you may require a indirect customs representative to provide their UK or EU EORI. Note, for the UK, they should be completed and submitted in advance of the goods actually arriving at major roll on roll off ports.

Read our exporting goods GB to EU or our exporting goods EU to GB guides. Getting customs clearance can be complicated. It is recommended to hire a transporter or customs agent to make the export declaration and get your goods through UK customs.

Export declaration contents

Completing an export declaration will be done on either CDS (Customs Declaration Service) or CHIEFs. You will need an EU or GB EORI number, including XI EORI if a movement under the Northern Ireland Protocol. It should include the following information:

  • customs procedure code
  • commodity code
  • your declaration unique consignment reference which is the main reference number that links declarations
  • departure point and destination
  • consignee and consignor
  • type, amount and packaging of your goods
  • transport methods and costs
  • currencies and valuation methods
  • certificates and licences

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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