Retail businesses should take these five actions as a start:

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Visit to find out what new rules they need to follow.


Check the new rules on importing and exporting goods between the EU and Great Britain. Different rules apply in Northern Ireland.

  • If a business sends goods from Great Britain to customers in Europe, they must complete export declarations for those goods. Goods exported to the EU may be subject to additional checks.
  • If they import goods from Europe that are on the controlled goods list (such as high risk animal products, alcohol or tobacco, or firearms), they must also complete declarations. If a business imports non controlled goods into Great Britain from Europe, they may be able to defer import declarations for up to six months.
Use GOV.UK to identify changes affecting manufactured goods, such as new marking requirements or approvals needed, to ensure businesses are ready to sell them in the UK and EU.

  • Businesses may need to review product markings, labelling, and packaging. They may need additional approvals, certifications, or registrations. They may need to appoint a legal representative based in the UK or EU. The legal responsibilities of businesses or their distributors may change.


Check if Import VAT is due at the border.

  • If a business imports any goods from Europe into Great Britain, they may need to pay Import VAT. Import VAT will not be due at the border in most cases if goods in a consignment are worth less than £135 in value. The only exception to this is consignments containing excise goods, where Import VAT (along with Excise and Customs duties where applicable) will be due at the border.

If businesses are moving goods into, out of, or through Northern Ireland, they need to check the latest guidance.

  • The Northern Ireland Protocol has come into force. There are special provisions which only apply in Northern Ireland so if a business moves goods into, out of, or through Northern Ireland they will need check the latest guidance here.