Brexit – auto enrolment for Transitional Simplified Procedures

Simplified import procedures called Transitional Simplified Procedures (TSP) will come into effect when the UK leaves the EU on 31 October. For businesses new to customs processes this is likely to be the best option for them.

On 15 October 2019 HMRC announced that they were in the process of writing to around ninety five thousand VAT registered businesses to notify them that they have been registered for TSP.

This population have been sent a letter to let them know that HMRC have registered them for TSP.

TSP will allow registered businesses to import goods from the EU to the UK without having to make full customs declarations at the border or pay import duties they owe straight away.

To move goods from the EU into the UK using TSP they will need to:

  • be established in the UK and meet the eligibility criteria;
  • keep records of their imports, and be prepared to make monthly supplementary declarations to HMRC;
  • check the tariff rates on imports to find out if there will be any customs duties to be paid; and
  • apply for a Duty Deferment Account, which will allow them to pay duties owed on goods monthly rather than as soon as the goods enter the UK.

For more information about TSP and record keeping, see 'Register for transitional simplified procedures to import goods in a no-deal Brexit' on the HMRC website. 

Businesses that are not VAT registered will not be automatically enrolled for TSP. If businesses are not VAT registered and they import goods, HMRC recommend they apply for TSP.  

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