21 March 2019


Further to our previous bulletin the situation is still unclear regarding Brexit, and we would like to take the opportunity to advise all clients to review the below updated advice if they have not already done so to take the appropriate actions as soon as possible in order to be prepared for the scenario of a no-deal Brexit.

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

The UK Government has formulated a new streamlined clearance procedure for Ro-Ro traffic only in the event of a no deal. This will remain in place for at least a year in order to give businesses enough time to prepare and introduce the import processes needed for trading with the rest of the world. The requirement is for anyone trading with the EU only to apply for a TSP (Temporary Special Procedures) to expedite vehicles.  Under the new rules, companies will make initial records within company accounts of goods ordered, note when the goods cross to the UK, and make a declaration to Customs no later than the 4th of the following month for those goods.  Any VAT (and duty where applicable) will then be collected on 15th of the month following arrival from a deferment account.

At present we have no further details, but urge every importer dealing with the EU to apply for their TSP immediately.  Application should be made via the link https://www.tax.service.gov.uk/submissions/new-form/transitional-simplified-procedures/nonagent


VAT/duty deferment

We recommend that all clients review their current deferment facility with their bank, and the suitability of their limits. In order to be eligible for TSP importers must have their own deferment account, or be in the application process for one.




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 and EORI number)

Consignee (name, address and EORI number)

Tariff number / customs commodity code for the goods

Description of goods

Gross and nett weight

Value and currency

Invoice number

Number and type of packages

Marks and numbers
In the event of a no-deal Brexit we anticipate that availability of equipment will be much reduced as mainland European based hauliers will not wish to travel to the UK and seek alternative cargo, and this will have an industry wide impact on transit times. This is already evident due to the continuing industrial action by French customs officials, and current capacity issues caused by stockpiling in advance of 29th March.

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