Import/Export Registrations Post-Brexit

Brexit has completely transformed how UK businesses import and export goods, creating new legal hoops, registrations, and paperwork. Whether you’re importing parts from the EU, exporting to Ireland, or branching into global markets, post-Brexit trade requires careful navigation to stay compliant and avoid costly delays or penalties. This guide walks you through every registration, licence, and compliance step UK small business owners need to understand — in plain English, with up-to-date rules and real-world advice.

Brexit ended the UK's membership of the EU Single Market and Customs Union, fundamentally changing the import and export landscape for every UK business. Before 1 January 2021, UK firms could move goods freely within the EU, with minimal customs paperwork and no tariffs. Now, all trade with the EU is treated as international, with customs declarations, new registrations, and regulatory checks required. This shift has brought significant extra costs, delays, and complexity.

For small businesses, the impact is particularly acute. Suddenly, importing even a single product from France or exporting samples to Germany involves navigating rules that previously only applied to non-EU countries. Mistakes can mean goods stuck at the border, unexpected tax bills, or even fines from HMRC. Understanding the new requirements is essential to keep your supply chain moving and your business compliant.

The UK government, through HMRC, now treats the EU and the rest of the world the same for customs purposes. This means that, whether you're trading with Spain or Singapore, you need to register for certain numbers and systems, understand customs codes, and file paperwork for every shipment. There are also special rules for moving goods to and from Northern Ireland, due to the Northern Ireland Protocol. Knowing which rules apply to your business is the first step.

• Customs declarations are now mandatory for all imports and exports between the UK and EU.
• UK businesses need new registrations (like EORI numbers) to trade internationally.
• Tariffs may apply unless goods qualify for preferential treatment under the UK-EU Trade and Cooperation Agreement.
• Additional checks and paperwork are required for certain goods (food, chemicals, animals, etc.).

An Economic Operators Registration and Identification (EORI) number is now the single most important registration for any UK business involved in importing or exporting goods. Without a valid EORI number, customs authorities will block your shipments at the border. Every UK business must have a UK EORI (starting with 'GB') for trading with non-EU countries, and with the EU post-Brexit. If you deal with Northern Ireland, you may also need an EORI starting with 'XI'.

Applying for an EORI is free and usually quick via the GOV.UK website. You’ll need your Unique Taxpayer Reference (UTR), VAT number (if registered), and details about your business. Most applications are processed in under a week, but delays can occur if information is missing. Note that you need an EORI even if you use a freight forwarder or customs agent — it’s your legal responsibility as the importer/exporter of record.

If you import or export goods between Great Britain and Northern Ireland, or move goods through Northern Ireland to the EU, you may need an additional 'XI' EORI. This is separate from your standard 'GB' EORI and is required for NI Protocol compliance. Failing to get the correct number is one of the most common mistakes UK businesses make.

Post-Brexit, VAT rules have become significantly more complex, especially for businesses importing from or exporting to the EU. If your annual turnover exceeds the UK VAT threshold (£85,000 as of 2026), you must register for VAT. Even if you’re below the threshold, registering voluntarily can make it easier to reclaim import VAT and present a professional image to overseas partners.

When you import goods into the UK, HMRC expects you to pay import VAT (typically at 20%, but lower for some goods). This is normally paid at the point of entry, but most VAT-registered businesses can use the postponed VAT accounting system. This lets you account for import VAT on your regular VAT Return, improving cash flow. You’ll need to opt into this system and keep clear records, or risk double taxation.

Exporting is zero-rated for UK VAT, but you must keep evidence that goods have left the UK. For EU sales, customers may have to pay VAT and customs duties on arrival. If you sell directly to EU consumers (B2C), you may need to register for VAT in each EU country, or use the EU’s Import One-Stop Shop (IOSS) for low-value goods. Not understanding these rules can lead to goods being delayed or returned, unhappy customers, and significant financial penalties.

• VAT-registered businesses can reclaim import VAT via their VAT Return using postponed accounting.
• Keep all import/export documentation for at least 6 years as evidence for VAT purposes.
• Consider voluntary VAT registration if imports are a significant part of your business.
• For B2C sales to the EU, research IOSS or local VAT registration requirements.

Certain goods are subject to additional controls or licensing requirements when imported or exported. This includes food and drink, live animals, plants, medicines, chemicals, waste, weapons, and dual-use items (goods with both civilian and military uses). Post-Brexit, these rules apply not just to trade with the rest of the world, but also with the EU, and are strictly enforced by UK and EU authorities.

For example, importing food, animal products, or plants requires registration with the Department for Environment, Food & Rural Affairs (DEFRA) and may involve pre-notification via the IPAFFS system. Medicines and medical devices need authorisation from the Medicines and Healthcare products Regulatory Agency (MHRA). Exporting chemicals might require prior notification under the Prior Informed Consent (PIC) Regulation and registering with the Health and Safety Executive (HSE).

If you trade in goods that are subject to export controls (e.g., military or dual-use items), you must register with the Export Control Joint Unit (ECJU) and apply for an export licence. Failure to comply can lead to criminal prosecution, unlimited fines, and even imprisonment. Always research whether your goods are controlled before arranging an international shipment, as the penalties for getting this wrong are severe.

• Check the UK Strategic Export Control Lists for controlled goods before export.
• Food importers must register for IPAFFS and may need a physical inspection.
• Register with the appropriate UK authority before your first shipment.
• Keep copies of all licences and certificates for customs clearance.

Every import or export now requires a full customs declaration, even for low-value shipments. This declaration includes details about the goods, their value, their origin, and the reason for export/import. Most small businesses use a freight forwarder, customs agent, or fast parcel operator to file these declarations, but you are still legally responsible for their accuracy.

A critical part of the customs declaration is the correct use of commodity codes (also called HS or tariff codes). These codes determine the level of duty, VAT, and any specific controls that apply to your goods. Using the wrong code is a common mistake and can result in goods being seized, overpayment of duties, or fines. HMRC provides an online Trade Tariff tool to help you classify your products, but for complex items, consider seeking expert help.

You must also accurately declare the value and country of origin of your goods. Post-Brexit, rules of origin are particularly important for qualifying for zero tariffs under the UK-EU Trade and Cooperation Agreement. If you can't prove your goods are 'originating', you may face full tariffs, even if they're sold to or from the EU. Keep all origin documentation, including supplier declarations, invoices, and manufacturing records, for at least 4 years.

• Use the GOV.UK Trade Tariff tool to find the right commodity code.
• Keep evidence of the origin of your goods for customs and tariff purposes.
• Accurate customs declarations are your legal responsibility, not just your agent’s.
• Retain customs and shipping records for HMRC audits (minimum 4-6 years).

The process of getting your business ready for post-Brexit trade can seem daunting, but breaking it down into clear steps makes it manageable. Here’s how a UK small business can ensure it’s properly registered and compliant before moving goods internationally.

One of the most common errors UK small businesses make is assuming that post-Brexit trade is just 'extra paperwork'. In reality, failing to register for the right numbers, licences, or systems can lead to shipments being blocked, goods seized, and hefty fines. Many businesses underestimate the time required for approvals, or misunderstand the VAT and tariff rules, resulting in unwelcome tax bills or cash flow surprises.

Another recurring issue is treating the EU as if it’s still a 'domestic' market. Since Brexit, the EU is a 'third country' for UK customs purposes, so all goods are subject to full customs controls. This includes checks at the border, potential tariffs, and the need for origin documentation. Ignoring this can derail your supply chain and damage relationships with EU customers or suppliers.

Finally, many small businesses fail to keep adequate records. HMRC and other UK authorities can audit your business up to 6 years after the fact. If you can’t produce evidence of EORI registrations, VAT payments, customs declarations, or licences, you could be found non-compliant and face penalties. Digital record-keeping systems or cloud storage are strongly recommended to avoid accidental losses.

• Don’t assume your freight forwarder handles all legal registrations — check yourself.
• Apply for EORI numbers and licences before signing contracts or shipping goods.
• Understand the difference between EU and non-EU trade post-Brexit.
• Keep records of all customs, VAT, and licensing paperwork for 6 years.

The Northern Ireland Protocol creates a unique situation for UK businesses moving goods to, from, or through Northern Ireland. Goods moving from Great Britain to Northern Ireland require customs declarations, and some goods need additional checks or certification. If you trade via Northern Ireland, you must register for an 'XI' EORI and may need to use special systems like the Trader Support Service (TSS), which helps businesses comply with the protocol.

Sanctions and embargoes are another critical area. The UK now sets its own sanctions policy, separate from the EU. Some countries and goods are subject to UK trade sanctions, which may ban or restrict imports/exports. Check the latest UK sanctions list (maintained by the Foreign, Commonwealth & Development Office) before trading with high-risk countries.

Excise goods (alcohol, tobacco, fuels) have additional registration and reporting requirements. You may need to register for the Excise Movement and Control System (EMCS) and obtain movement guarantees. Excise duty is payable on import, and there are strict controls on storage and movement. These rules are rigorously enforced, with severe penalties for non-compliance.

Preparation and attention to detail are your best defences against post-Brexit trade headaches. Start by building a clear checklist of all required registrations, licences, and systems for the countries and goods you deal with. Consult your supply chain partners, as their readiness can impact your own compliance — delays at their end can cascade down to you.

Invest in relationships with reliable customs agents or freight forwarders. They can guide you through the registration process, help avoid errors, and keep you updated on changing regulations. However, never assume they are handling all legal requirements; ultimate responsibility always sits with you as the business owner.

Finally, stay up to date. Brexit-related rules and systems are still evolving, with new requirements being rolled out (such as the UK’s new Border Target Operating Model). Sign up for updates from HMRC, the British Chambers of Commerce, and trade associations relevant to your sector. Proactive compliance is always easier — and cheaper — than dealing with problems after they arise.

• Make a checklist of all required registrations before starting to trade.
• Work closely with customs agents to ensure all paperwork is correct.
• Review supplier and customer compliance in your supply chain.
• Sign up for HMRC and trade association updates to stay informed.
• Use digital record-keeping to avoid lost documents.
• Budget for increased costs and allow extra time for customs checks.