Traders who use vehicles to drive onto ferries or trains to transport goods into or out of the UK will face additional customs obligations from 29 March 2019 in the event of a no-deal Brexit. Traders using roll on roll off locations such as Dover port or the Channel Tunnel will have to submit customs declarations and pay any customs duty, excise duty or VAT that’s due.

Importing from the EU

If a trader imports goods into the UK from the EU using a roll on roll off listed location, they must make customs declarations before putting the goods on the ferry or train in the EU. This is done by completing a Single Administrative Document (SAD) and filing it electronically. Customs declarations cannot be made when the goods arrive into the UK.

To prepare for these declarations, traders need to get an EORI number and decide whether they will use a customs agent or do the customs declarations themselves. If they decide to complete the customs declarations themself, they will need to buy software to make the declarations using CHIEF or the new Customs Declaration Service.

Traders can apply for HMRC’s simplified customs procedures (TSP) to make sure that they can carry on transporting goods and to make customs processes easier to complete.

Once a customs declaration is made, a master reference number will be generated to show that a full or simplified customs procedure has been made.

Traders must then tell the HMRC that the goods have arrived and HMRC will take a direct debit for duties and taxes on the 15^th day of the month after the goods arrive in the UK.

HMRC have provided further detailed information on these procedures as well as guidance for haulage companies, ferry operators and Channel Tunnel operators along with export procedures that should be adhered to for goods leaving the UK. All information can be found on Gov.uk.