Brexit Three Phase Strategy

KTL Europe has shared the Three phase strategy for 2021

Sarah Woodrow

December 15, 2020

The UK government has indicated (still to be ratified) that these new rules will be introduced gradually which is a plan for the first 6 months of year 2021. Laid out as follows :

Phase 1 – January 1st 2021

All exports from the UK will be subject to customs clearance formalities when leaving the UK and  entering the EU. Traders importing standard goods (clothes to electronics) will have up to 6 months to complete customs declarations and pay any Import duty due (pending special authorisation by HMRC - see online EIDR entry in declarants records for stipulations).

Phase 2 – April 1st 2021

Traders importing Products of Animal Origin (POAO) from the EU (e.g.meat, pet foods, honey, milk or egg products) and/or all regulated plants and plant products will require pre-notification and relevant health documentation.

Phase 3 – July 1st 2021

Traders importing all goods from the EU will have to make full declarations and pay tariffs at the point of importation. Full Safety and Security declarations will be introduced, while for certain commodities there will be an increase in customs physical checks and the taking of samples : Including checks for animals , plants and their products will now take place at GB Border Control Posts.


For exporters from UK (and importers from suppliers) we will require commercial invoice with complete consignment information of the goods for customs purposes! Accurate description of goods, coupled with the HS code (commodity code) to be listed on the invoice. Please refer to the link UK Trade Tariff. A trade description “spares” is not sufficient wording and the invoice would need  to be returned for correcting. By submitting all correct information and documents this will enable us to ensure your shipment ships and arrives on time without delay.

Below you will find a checklist for details required by HMRC on commercial invoices from 1st January 2021.


Direct Representative Form returned e-mail at your earliest convenience (Export/Import)

Commercial invoice fully completed with relevant information as per checklist per consignment.

Use the checklist below and make sure that you always provide the following information on your commercial invoices, regardless of the origin and destination of the goods:

  • Name, address, EORI and VAT number of the exporter and importer
  • Article Number
  • Number of pieces
  • Description of goods (including Customs commodity code)
  • Gross and net weight (may also be mentioned on the packing list)
  • Type of packaging (box, pallet, bottle, etc.)
  • Currencies of the invoice
  • Price per item and total price of the invoice
  • Incoterm and place
  • Invoice number and date
  • Country of origin of the goods

More News...