Small traders check list

Sending goods between Great Britain and EU countries

If you supply goods to customers in EU countries from Great Britain, you will need to follow new rules from January 1, 2021.

From January 1 you must declare any goods you send to the EU to HMRC, providing details about what you’re sending and what it’s worth. You can do this with a customs declaration form.

Sending goods through an express courier or fast parcel operator

If you’re sending goods using a fast parcel operator or an express courier, they will declare the goods for you using the information you provide.

Sending goods through the post

If the goods you’re sending overseas by post are valued at £900 or less, Royal Mail will give you a simple customs declaration sticker to fill in and attach to the outside of your parcel.

However, if the goods that you’re posting are valued at £900 or more, Royal Mail will submit a full customs declaration to HMRC on your behalf. You will need to provide Royal Mail with information for them to do this and you will need a UK EORI number.

Sending goods between Great Britain and Northern Ireland

Moving goods between Great Britain and Northern Ireland is crucial to many businesses, and the Trader Support Service is there to guide you through new processes under the Northern Ireland Protocol, which takes effect on January 1, 2021.

It is free to use and registration is quick and easy. Find out more and register at gov.uk/guidance/ trader-support-service.

Checking UK VAT numbers

If you sell goods to business customers that provide you with their UK VAT number, or buy goods for your business from suppliers that are UK VATregistered, you should check that their VAT registration numbers are valid as part of your regular due diligence checks.

Use HMRC’s new online Check a UK VAT Number service to do this. It’s free to use and results will be generated in seconds. Visit gov.uk/ check-uk-vat-number.

For more support and advice visit gov.uk/transition