• GB EORI number – needed to move goods to or from the UK. Check your EORI number. Apply for a new one if yours does not start with GB.

• EU EORI number – needed If undertaking EU customs processes.

•CONTROLLED GOODS – if importing controlled goods into the UK complete full customs declarations.

• NON-CONTROLLED GOODS: if importing non-controlled
goods into the UK, decide whether to delay the customs declaration for up to 6 months.

• CUSTOMS FORMALITIES: who will complete the formalities. Do you need a customs intermediary who can make declarations on your behalf?

• DUTY DEFERMENT ACCOUNT(DDA): Would a DDA be helpful for payment of customs duties, excise and import duties once a month rather than on individual consignments.

• EXPORTING: Consider whether Customs export declarations must be submitted from January, or separate Safety and Security exit declarations.

• HAULIERS: Be ready to use the “Check an HGV is ready” service.

• SAFETY & SECURITY DECLARATIONS: – these may be needed for exports, but not currently on imports from the EU.