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You can download our guides on some key issues relating to moving goods across the border between the UK and EU below.

Getting an EORI number

From 1 January 2021, to lodge customs declarations in Great Britain you will need an Economic Operators Registration and Identification (EORI) number that starts with GB. This guide explains the steps you need to take.

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Understanding Incoterms

Incoterms, or international commercial terms, are a globally recognised set of standards used to set out the roles, risks and responsibilities in cross-border transactions. This guide will help you understand more.

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Duty deferment and customs guarantees

From 1 Jan there will be new rules for duty deferment in the UK. If you import goods, you can apply for a duty deferment account and you may need to apply for a Customs Comprehensive Guarantee. This guide explains more.

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Direct and indirect representation

Customs brokers can be used to submit declarations to HMRC on your behalf. There are two types of customs representation a broker could use: direct and indirect. This guide will help you understand which you need.

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