Advanced Briefing Report – Brexit Guidance

The Government has announced how the UK import/export system will work in the event of a no-deal Brexit.

Shipments will be able to enter the country without customs declarations on D1ND (Day 1 No Deal) thanks to the introduction Transitional Simplified Procedures (TSP).

The HMRC guidance for importers and hauliers says firms will be able file a “simplified frontier declaration” in advance of shipments and pay duty later.

Goods will then be able to enter the UK without any further paperwork being done at the border.

The temporary system will be reviewed after three months, but is expected to last more than a year.

Exporters will need to complete a combined safety and security and customs declaration before goods can exit the country.

The UK is due to leave the EU at 23:00 GMT on Friday 29 March – with or without a deal.

The key actions that HMRC want all businesses to take to prepare for no deal are:

  1. Register for an Economic Operator Registration Identification number
  2. Decide whether to hire an agent or make their own import and/or export declarations
  3. Register for Transitional Simplified Procedures

HMRC sent a letter detailing the guidance to all 145,000 VAT-registered businesses trading with the EU and also published new guidance on Customs procedures, Moving goods to and from the UK, and VAT IT systems rules and processes.

Here are the key takeaways:


  • All businesses importing from the EU that do not have a suitable agent to handle Customs requirements must register in advance to use the Transitional Simplified Procedures (TSP) and get a Duty Deferment Account backed with suitable financial guarantees (guarantees must be in place by 30 June 2019)
  • Shipments will need an Entry Summary Declaration and the master reference number (to show a frontier customs declaration has been made) or your EORI number if you’ve made an entry in your own records


  • Shipments will need a combined safety and security and customs declaration (available from the National Export System) and must include the vehicle registration number of the vehicle (and the trailer or container number if the goods are being transported unaccompanied)


  • UK process – import VAT will be paid in the next VAT return, rather than when the goods arrive at the UK border. Businesses will be able to declare and recover import VAT on the same VAT return. VAT registration number needed on Customs declarations.
  • EU process – refunds from EU member states will need be claimed from the relevant member state – this includes outstanding claims that relate to 2018 expenses, and claims relating to 2019

Advanced Supply Chain already operates with Customs Freight Simplified Procedures (CFSP) and is accredited with the European Union as an Authorised Economic Operator.

AEO status is a certified standard authorisation issued by customs administrations in the European Union (EU). It certifies that a business has met certain standards in relation to: safety and security. systems to manage commercial records. compliance with customs rules.

Companies that wish to go it alone and are not set up to use CFSP are able to register for Transitional Simplified Procedures from Friday (February 7th) on

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