We hope that you are ‘getting there’ with your Brexit preparations.  We have wrote to ensure all of our customers are prepared as can be, I’m sure you have all the information from the gov website, but if you need any assistance please contact us.


Our aim is not to bombard you with more paperwork, so we have complied a few things to consider when exporting and Importing and to check all paperwork is customs ready.


Some things to consider when Exporting:

You have an EORI

You have checked whether export licences required for your goods – any controlled goods may require additional certificates or additional processes to follow (if you search ‘controlled goods’ on gov.uk)

Customs simplified procedures have been considered

You have your European customers EU EORI number

The receiving customer in Europe has allocated a clearance agent in the country the goods are destined for and follow their country’s customs process (if not, they will need to).

Incoterms will be changing January 2020. For the new version please see our website https://retailtransport.com/articles/

Be cautious agreeing to DDP incoterms, you will need to register for an EU EORI, as YOU will be responsible for the clearance in EU and will not be able to reclaim the tax. A Duty deferment account or access to one will be required which will be chargeable by the allocated customs agent in %.


Some things to consider when Importing:

You have an EORI

You have your European customers EU EORI number

You have checked whether Import licences required – any controlled goods may require additional certificates or additional processes to follow

You have you applied for Transitional Simplified Procedures (TSP)? it is the easiest option for any customers new to customs processes, a duty deferment account will be needed to make payments monthly.

You have a duty deferment account (you will need one)

HS commodity codes are in place for all goods

When agreeing Incoterms with the seller consider who will provide customs documentation and clearance in EU and UK, we recommend you agree to terms where the seller (collection point) provides customs paperwork.

Ensure a commercial invoice is available at the time or loading and that the driver is given a copy, a copy must be sent to the nominated customs provider.


Paperwork required for customs

A Commercial Invoice – The invoice MUST contain:

  1. Full details for the seller and buyer including EORI no’s
  2. Full description of goods in English
  3. HS commodity codes for ALL of the goods
  4. Quantities
  5. Any serial no’s (packing lists will be accepted showing this information)
  6. Net and Gross weights  (packing lists will be accepted showing this information)
  7. Correct customs value of the goods, to include:  The currency / Any uplifts or deductions / buying commissions or royalties (to eb shown separately)
  8. The terms of shipment INCOTERMS
  9. The Country of Origin of ALL the goods


Packing lists should be provided showing any details not shown on the commercial Invoice.

Customs paperwork will be required-  MRN Master reference Number in barcode format must be given to the driver to be allowed into the port.

All paperwork MUST be available to travel with the goods and be uploaded to the relevant customs system.



As members of BIFA (British International Freight Association) all shipments are carried under BIFA terms and conditions.  We have to make you aware of article 7, regarding customs control:

‘In all and any dealings with HMRC for and on behalf of the customer and/ or owner, the company is deemed to be appointed, and acts as, Direct Representative only’


The definition of ‘Direct Representative’ is:

‘The company acting in the name of and on behalf of the customer and/ or owner with HMRC as defined by article 18 of regulation (EU) No. 952/2013 of the European Parliament and of the council or as amended.’


Further information regarding representation and liability can be found at




Our BIFA terms and conditions indemnify Retail Transport Services Limited on this matter, however through recommendations from BIFA and HMRC it is proposed that we receive your authority.  Should you wish us to act as your ‘Direct Representative’ a letter of authority will be needed (we will provide the template).



Please do not hesitate to contact your RTS representative should you wish any further information.

You can also contact GOV on 0300 3301 331 Monday to Friday 8am-6pm