Find key updates impacting the T&L sector here

Our Transport and Logistics specialists have outlined some of the key updates to published guidance, breaking it into #BrighterThinking articles and relaying the key points and areas you need to be aware of:






HMRC Brexit communication resources


With effect from 1 January 2021, any imports from outside the UK, both from non-EU and EU exporters, can be subject to Postponed Import VAT Accounting (PIVA).


Under the Northern Ireland Protocol, Northern Ireland will continue to follow EU VAT rules for trading in goods.  The existing rules for intra-community movements of goods will, therefore, continue to apply from 1 January 2021.  However, Northern Ireland is and will remain, part of the UK’s VAT system.


The following is a high level overview as the origin rules are detailed and complex, therefore, specific advice should be taken, as the circumstances for each business and the goods involved, are different.



Whilst the BOM is welcome and helpful to have so much detail, which will allow businesses to prepare, it is clearly a complex document, so there is a lot to get to grips with.  Businesses that trade in goods cross border are advised to not delay and start digesting the BOM now in order to be ready.


HMRC has unveiled a new package of measures to accelerate growth of the UK’s customs intermediary sector, including customs brokers, freight forwarders and express parcel operators


Update on the Customs Declaration Service (CDS) implementation – pragmatic approach by HMRC

We have recently heard that the freight forwarding industry has welcomed HMRC’s decision to extend the cut-off date for its online Customs Handling of Import and Export Freight (CHIEF) system beyond September 2020.


HMRC have announced temporary changes to customs policy and authorisations to assist during the coronavirus outbreak. 


With the UK Government proposing to create ten free ports beyond Brexit to increase international trade – What impact could they have on UK hauliers and are they ready for the changes?


Find out more about what an AEO is and who can become one, with all the benefits outlined: