07 October 2019

With the possibility of a no deal Brexit on 31st October 2019 looking increasingly likely, we would like to take the opportunity to advise all clients to review the below advice and take the appropriate actions as soon as possible.

EORI registration

In order for customs declarations to be made by you or an agent on your behalf is it necessary for you to have an Economic Operator Registration and Identification (EORI) number. If you haven’t already done so please register at www.gov.uk/hmrc/get-eori .

Commodity codes

We advise all exporters and importers to familiarise themselves with the correct customs classifications / tariff codes for your goods as these will need to be declared on commercial invoices.

We recommend that our clients visit the site www.gov.uk/trade-tariff to obtain this information, and in the case of importers from the EU communicate this information to their suppliers.

Temporary Special Procedures

HMRC will introduce Transitional Simplified Procedure (TSP) if the UK leaves the EU without a deal. This will allow Duty payments to be deferred to a later date so you can make all your payments in one transaction.

TSP only applies to goods coming from the EU and not from outside of the EU. A full declaration must still be submitted electronically to HMRC which can be completed by Viamaster International on your behalf.

If you import goods from the EU to the UK, businesses can register for Transitional Simplified Procedure (TSP) if they:

– Have an EORI number
– Have a unique tax payment reference (UTR)
– Are established in the UK
– Are importing goods from the EU to the UK.

To register, please click here

VAT/duty deferment

If you have not applied for TSP then you may need to apply for a Duty Deferment Account to allow deferment of duty upon import.

To apply for a Duty Deferment Account, please click here

We strongly recommend that your apply today and once known inform us of your duty deferment number along with written authority to use it.

If you do not want to apply for a Duty Deferment Account, Viamaster International can provide a duty deferment service for a fee.

Customs Declarations

In order for Viamaster International to submit customs declarations on your behalf please complete a Direct Representative Authority form which can be download here. This authorisation must be submitted to us on your company letterhead and returned to Viamaster International Limited at our address in Castleford or sent electronically to operations@viamaster-intl.com


A commercial invoice will need to be provided for each shipment prior to collection in order for the export customs formalities to be performed in the UK or country of departure and for authorisation to be given for a vehicle to leave/enter the UK border. For importers from the EU please ensure that your suppliers also have this information.

This document will need to contain the following information as a minimum requirement:-

  • Exporter (name, address, VAT number and EORI number)
  • Consignee (name, address, VAT number and EORI number)
  • Tariff number / customs commodity code for the goods
  • Number and type of packages
  • Description of goods
  • Number of items / pieces
  • Gross and nett weights
  • Value and currency
  • Invoice number and date
  • Marks and numbers
  • Incoterms and place
  • Country of origin of the goods

Viamaster International will continue to monitor the situation and provide further updates as appropriate, if you have any questions or concerns please don’t hesitate to contact us