Click below for EXPORT process information.

Click below for IMPORT process information.

Postponed VAT accounting (PVA)

From the 1st January VAT-registered business can account for the import VAT on their VAT returns. This measure will apply to goods imported from all countries, both EU and non-EU. Be aware if using this scheme, you will not receive a C79 or an invoice from ourselves as a documentary record of Import VAT paid. 

Please see HMRC's latest fact sheet and FAQ's on PVA [click here]

Importers can register for an online Monthly Postponed Import VAT Statement [MPIVS]. 

Deferment Accounts

A deferment account is required if you wish to pay HMRC directly for any import DUTY or VAT (if not using Postponed VAT accounting). Most businesses can now apply for a deferment account with a ‘guarantee waiver’ of up to £10,000 per month. 
If you do not have a deferment account, Davies Turner can make these payments on your behalf. 
For more information on how to apply for a deferment account, please [click here]

Exporting goods to Northern Ireland

Please [click here] to find our requirements for moving goods from GB to NI.

Commercial Invoice requirements to process an export to the EU

To allow the smooth transit of goods between the UK and the EU there is certain information we require. [click here] to view our requirments.

Claiming preferential rates of duty between the UK and EU 

[click here]

Letter of Empowerment

Davies Turner is able to assist all clients with the necessary Export Customs declarations or Import clearance processes as appropriate. In order to achieve this for you as quickly as possible it will be necessary to have your authorisation and agreement to act on your behalf. If you have not already completed our Letter of Empowerment, please ask your account manager or email [email protected] and we will provide you with a link.

ISPM15 Pallet standards

ISPM is the International Standard for Phytosanitary Measures. ISPM15 is a global regulation intended to prevent the spread of plant diseases and pests through wooden packaging materials by requiring them to be heat-treated (HT). Currently, ISPM15 rules do not apply to pallets moved within the EU – and therefore do not apply to movements between the UK and other EU countries. However, as the UK is becoming a third country to the EU on January 1st 2021, all Wood Packaging Material crossing the UK border into the EU will need to be ISPM15 compliant. For more detail please [Click here]

EORI number

Make sure your business has an EORI number for more information [Click here]


25th Sept 2020

Click below to read an open letter to our customers and other stakeholders on how we are preparing for Brexit:


18 August 2020

Here is the latest Government BREXIT update: 
How to import and export goods between Great Britain and the EU from 1 January 2021

17th August 2020 - Transitional update

From 1st January 2021 IMPORT Traders will need to have/know:-

  • An Economic Operator Registration and Identification (EORI number) to import goods.
  • The commodity Code of their goods to make a customs declaration and calculate duties.
  • The customs value of their goods – the rules for which are based on the WTO valuation agreement.
  • Consider whether they are able to / would benefit from, using any of the available simplifications or facilitations, including deferring customs declarations for standard goods.
  • Set up clear commercial contracts (it is recommended to use Incoterms definitions for clarity).
During the transition period the new procedures will be subject to 3 phases:-

From 1st January - all shipments will require some form of customs declaration.

In the first phase, from January 2021, traders importing standard goods will need to prepare for basic customs requirements.  Traders importing standard goods will have up to six months to complete their customs declaration and to pay duties/tariffs, but if deferring the customs declaration Traders will need to keep sufficient records of the imported goods to enable the customs declaration to be completed later within the 6 months period and to ensure the correct duties/tariffs are paid.

Full Customs Declarations will be needed from day 1 for controlled and excise goods such as alcohol and tobacco products. 

Export declarations and UK exit Safety and Security (ENS) declarations will be required for ALL goods.

In the second phase from April 2021 all products of animal origin, regulated plants and plant products will require to have pre-notification and the relevant health documentation. Any physical checks will continue to be conducted at the point of destination.

In the third and final phase from July 2021, all goods moving will have to have a full customs declaration at the point of importation with payment of the relevant duties/tariffs.

Checks for animals, plants and their products will take place at Border Control Posts in Great Britain.

Traders with their own duty deferment account will be able to pay customs duty, excise duty, and import VAT once a month through Direct Debit.

Traders without their own duty deferment account will be able to request Davies Turner to pay these charges on their duty deferment account.

VAT registered traders will be able to account for import VAT on their VAT return using postponed VAT accounting from 1 January 2021. 
Non-VAT registered traders (and any VAT registered traders not using postponed VAT accounting) will need to report and pay import VAT through the customs importation process.

VAT on imports of goods not exceeding £135 in value will be treated differently to those goods in consignments exceeding £135.  International sellers will be responsible for charging and collecting VAT on all items with a value under £135 which means they will be required to register and account for the VAT to HMRC** unless they are selling via an online market place such as Amazon or ebay when the latter will be responsible for collecting and accounting for VAT to HMRC.

Current exemption for VAT on goods arriving outside the EU up to £15 / €22 will cease from January.  

What else do I need to think about as far as customs & excise is concerned?
  • Find the right commodity code for your goods.
  • Businesses importing goods into GB should ensure they are familiar with using the ‘Trade with the UK’ tool which provides detailed information on tariffs, taxes and rules. The tariffs shown are those currently being applied until 1 January 2021. Use the UK Global Tariff tool to check the tariffs that will apply to goods imported from 1 January 2021.
  • Exporters of goods from GB should ensure they are familiar with using the ‘Check How to Export Goods’ tool which provides detailed information on duties and customs procedures for over 160 countries.
  • Traders should engage with supply chains to discuss how to work together going forward and the information required by different entities to complete customs procedures.
  • Excise traders wishing to use excise duty suspension must also apply as a registered consignor or seek the services of someone who is already approved. Only registered consignors are permitted to move excise goods in excise duty suspension and use the Excise Movement and Control System (EMCS) at import.
  • Businesses exporting excise goods must also use the EMCS. Excise duty liability will be discharged when confirmation is received that the goods have exited GB (this is via the customs export declaration).

Transitional update 24th February 2020

Many of you will have seen already the launch of two consultations by the Department for International Trade.
The first is UK Government’s consultation with business for its new Global Tariff Policy. If you are involved or interested in customs clearance please do take 5 minutes to read the front page of this link which informs of how policy may be shaped after the end of Transition.

View Government consults on new global tariff
This is open until 5th of March and if you are concerned about the level of tariffs either applied to a negotiated Free Trade Agreement or under WTO please engage with the consultation. Exports from the UK to countries without an FTA will depend on your own MFN (Most Favoured Nation) schedule.
There is a substantial team at the DIT waiting to hear from you and use your views to guide our negotiating teams. Time is of the essence as EU negotiations start next month, the US is “ready to go” and Japan is very keen to avoid any delay beyond the end of this year.
In the meanwhile a further consultation into Freeports policy is running until 20th April

View Government freeports consultation

Again this is an opportunity for interested parties to air their opinions.

9th January 2020 as the “WAB” (Withdrawal Agreement) passed through Parliament we attended Border Formalities Round Table in Brussels and are pleased to share the highlights with you.

This group include HM Government, Border Delivery Group / Dept. for Transport / DEXU (soon to close) / HMRC and we attend as part of the Kent Steering and Freight Logistics Groups. A major move forward is that we were joined by French, Belgian and Dutch experts sharing their thoughts and concerns with the next steps to extend the dialogue to customs officials.

A look at the potential timetable:

31st January – Ratification of the Withdrawal Agreement Bill.
25th February – Is when we understand the EU will set out its negotiating mandate.
30th June – the last date to agree an extension. Boris Johnson has been clear he will not seek an extension and has taken away that possibility from Parliament. Watch though for wordings and dates may move according to “implantation”, “transition”, “non negotiated outcomes”. This is politics after all.
31st December – is a clear date, maybe not. Ratification is required by member states and translated into 27 languages.

Expect a lot more dates to enter the timeline but you may find us all calling it something new as the PM is keen to drop the word Brexit. Already we have seen the announcement that DEXU (Department for Exiting the EU) will close and David Frost will head Task Force Europe. DEXU colleagues advise they expect to end up in the Cabinet Office.

Things to be aware of and watch out for :

  • No Deal Planning is stood down – Transitional Simplified Procedures, Postponed VAT accounting, Operation Brock (see attached if you use Kent’s roads) are all moth balled and we do not know if they will be used again. The No Deal tariff is unlikely to survive unless another No Deal Cliff Edge emerges. You have spent a lot of time informing customers of this and that may come as a surprise for them.

  • Customs declarations will be required. It is possible that simplifications, easements or moves towards smart borders will be seen but today we must presume that a declaration is required.

  • Paperwork will be needed – a good invoice is a great place to start.

  • Roll over of existing EU Free Trade Agreements. The EU cannot write to the countries it has FTAs with until we leave the EU. It is expected that counties with an FTA will honour UK goods as EU origin but one or more may challenge this. The continuity FTAs which can be found in the Department for International Trade do not apply until after the transitional period. Dispute resolution may well be needed but there is no shape to what will look like. For instance its we have had reports of difficulties with the new EU – Japan Economic partnership Agreement.

  • Treated wooden packaging and pallets are required once we leave the EU. As the UK is not seen as a risk of infestation this may (but may not) be negotiated but this will require planning and expenditure if required.

  • Transit /T Form’s / NCTS is going to be a major issue for us (that is Davies Turner us, UK us and Europe us) to resolve. This envelops Safety & Security and in an uncertain world will need great care. HMRC are committed to look at policy but tensions remain between them and the Home office / Border Force.

  • The changeover of customs IT systems is more complex than anticipated. It’s perhaps unsurprising that when no national authorities would discuss this that it might have gone wrong for previous deadlines but member states have quoted from 2 hours in France to 10 days in Spain and 1 – 3 days in many of the member states.

  • The principal of not turning up at a port without paperwork is greater than ever. Fines or charging of VAT in the last member state are among the penalties threatened. At the very least drivers will be turned back with unwanted delays and costs.

The other major issue is Northern Ireland. There is a great deal of speculation (or self-proclaimed experts) in the media whether press or social media. The reality is that the civil service are tasked with mapping out the implications. The Border Delivery Group and HMRC contacts will link that information into our teams once there is something tangible to work with and we are hopeful of a local contact for DT Dublin.

In summary we have lots to do, it’s unclear whether time is our enemy or friend and while it’s clear you will continue to hear from it may soon be called something other than Brexit.

For additional information concerning Brexit, contact your local branch contact or dial 0330 030 1870