Customs, Tax & Trade

The UK’s withdrawal the EU will impact current arrangements on customs procedures, tax and trade, both with the EU and non-EU countries.

If the Government negotiates a deal with the EU there could still be some impact on customs, tax and trade arrangements, depending on the terms of any withdrawal agreement. But the government is currently asking all businesses to prepare for a no-deal outcome.

The following is official no-deal guidance from the Government relevant to the life sciences industry.


Stockpiling and ensuring the contingency of medicines supply

Guidance for businesses supplying medicines and medical devices about plans for a no-deal Brexit

Guidance on air freight of medicines in a no-deal Brexit

The Government is in the process of securing dedicated ferry capacity for medicines transport into the UK. Further details will be announced in early October.  


Importing and customs

Using customs procedures in a no-deal Brexit

Guidance on transitional simplified procedures when importing goods from the EU

How to get an EORI number,  which is essential for importing

How to prepare your business to import from the EU to the UK after Brexit

Guidance on the arrangements for importing medicines into the UK from countries specified on an approved country for import list

How to register on the new UK REACH system if you buy chemicals from the EU

How to move goods through RORO locations in a no deal Brexit: EU to UK and UK to EU



How to get an EORI number, which is essential for exporting  

How to prepare your business to export from the UK to the EU after Brexit

Guidance on exporting active substance manufactured in the UK in a no-deal Brexit

Guidance on placing manufactured goods on the EU market after Brexit


Importing and exporting animals for research

For guidance on the importing and exporting of animals for research, please see our R&D/Funding section


Northern Ireland and Ireland

Trading and moving between Northern Ireland and Ireland in a no-deal Brexit


Tax, VAT and tariffs  

Information on VAT for businesses if there’s no Brexit deal

Check when you’ll need to account for import VAT in a no-deal Brexit

Check temporary rates of customs duty (tariffs) on imports after a no-deal Brexit  


Trade agreements with non-EU countries

Find out which new trade agreements will be in place if there's a no-deal Brexit