Changes in Customs Procedures Post-Brexit
Since the United Kingdom left the European Union, customs procedures for goods moving between the UK and the EU have changed significantly. What began as a transition has developed into a permanent customs environment that continues to evolve.
New data requirements, phased border controls, and digital customs systems mean UK importers and exporters must remain alert to ongoing updates. This article provides a clear overview of the most important post-Brexit customs changes, what they mean in practice, and how businesses can stay compliant.
The Current Post-Brexit Customs Landscape
Trade between the UK and the EU is now treated as international trade. This means full customs declarations are required for most movements, along with supporting documentation such as commercial invoices, packing lists, and transport details.
Businesses must also ensure goods are correctly classified using commodity codes, customs values are accurate, and origin statements are valid where preferential duty treatment is claimed.
These requirements apply regardless of shipment size or frequency.
Safety and Security Declarations for EU Imports
All goods imported from the EU into Great Britain now require a Safety and Security declaration, also known as an Entry Summary Declaration.
Although carriers are responsible for submitting these declarations, the information is supplied by shippers, exporters, or their appointed freight forwarder. Missing or inaccurate data can result in delays or potential enforcement action.
Importers should ensure they can provide:
Consignor and consignee details
Commodity codes
Cargo descriptions
Transport information
This brings EU imports into alignment with the same safety and security standards already applied to rest-of-world imports.
Rules of Origin and Tariff Preferences
Under the UK–EU Trade and Cooperation Agreement, goods can qualify for zero tariffs if they meet specific rules of origin.
Claiming preference incorrectly can result in:
Retrospective duty demands
Penalties
Delays to future shipments
Exporters must hold evidence showing that goods meet origin requirements, and importers must ensure statements on origin are valid and complete.
Rules of origin remain one of the most common causes of post-Brexit customs errors.
Product Classification and Risk Re-Categorisation
Authorities continue to review how certain goods are categorised for border control purposes. Some plant and agricultural products have moved into lower-risk categories, while others remain medium or high risk.
Correct classification determines:
Whether certificates are required
Whether inspections apply
Which border processes must be followed
Incorrect classification can lead to delays and additional costs.
Low-Value Imports and E-Commerce Changes
The UK has confirmed plans to remove the current £135 low-value import relief in the coming years. When implemented, customs duties will apply to a wider range of low-value consignments.
This will have particular impact on:
E-commerce retailers
Online marketplaces
Businesses importing small parcels at high volume
Companies operating in this space should prepare for increased duty costs and more frequent customs declarations.
Northern Ireland and the Windsor Framework
Goods moving between Great Britain, Northern Ireland, and the EU operate under separate arrangements through the Windsor Framework.
Businesses trading with or through Northern Ireland must ensure they understand whether goods are classed as “at risk” of entering the EU and what declarations are required.
This remains a specialist area of customs compliance.
What These Changes Mean for UK Businesses
Post-Brexit customs procedures are now permanent and continue to develop. Businesses should expect:
Ongoing regulatory updates
Increasing data and documentation requirements
Greater emphasis on accuracy and audit trails
Companies that invest in strong customs processes are better positioned to avoid delays, penalties, and unexpected costs.
How ARC Forwarding Can Help
ARC Forwarding supports UK importers and exporters with:
Customs declarations
Commodity code classification
Origin guidance
Import and export compliance advice
Ongoing Monitoring and Updates
We are actively monitoring developments in UK and EU customs procedures and will update this page regularly to reflect new requirements and guidance. Our team monitors regulatory changes and helps customers adapt their processes accordingly.