Exporting goods after Brexit

Mon, Jan 11, 2021

Whether you regularly export goods from the UK or do it on occasion, here’s a lowdown on what you will need to do after Brexit.

Export using Royal Mail or Parcelforce on an ad hoc basis?

If your main business is goods within the UK and you export goods on an ad hoc basis, you will need to affix a customs declaration to your parcels before they go to the Post Office or courier (CN22 or CN23). These forms are already in place for exports outside of the EU. 

Some items may require an export license, and this should be attached to the outside of the package, and flagged to Post Office staff.  

VAT registered businesses will need to obtain proof of postage called a C&E132 which will be the evidence needed to support the zero-rating of a supply. Without this, you would need to charge VAT at the rate applicable as if the goods were a UK supply.   

Export on a regular basis?

If you regularly export you may wish to register for simplified declarations by applying for an EORI number, this will help to minimize delays at borders. These have been in place for some time for exporting outside of the EU, however, even if you already have one you may need to reapply as EORI numbers must start with ‘GB’ after Brexit.   

You must include your completed sales invoice with your package, and this must separate out the cost of freight and export insurance (if applicable). If you’re providing free samples, the invoice must show the market value of the goods.  

If you are not familiar with customs declarations, you should consider appointing an agent who can deal with this documentation on your behalf.