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Brexit BTOM UK Imports and Exports

You move goods in both directions between the EU and the UK — we handle the complete customs clearance from Emmerich. We prepare the EU export declaration in ATLAS and the UK import declaration in CDS, coordinate CHED-IPP/CHED-PP pre-notifications via IPAFFS for SPS shipments, hold GVMS references for UK imports and align with your British customs agent. You send us commercial invoice, packing list and transport data — you receive a fully stamped supply chain under the EU-UK TCA.

What it is about

The UK has been a third country since 1 January 2021 (Northern Ireland operates under the Windsor Framework special regime). We cover both sides: we file the EU export declaration in ATLAS and the UK import declaration in CDS, including ENS/EXS safety notifications — and for SPS goods we submit CHED pre-notifications in UK IPAFFS. Where your goods satisfy the EU-UK TCA rules of origin, we claim duty-free treatment via the statement on origin; declaration and safety obligations apply in every case regardless.

Legal framework and 2026 status

  • EU-UK TCA in force since 1 January 2021 — we apply it as the preference basis for your shipments wherever the rules of origin are satisfied.
  • On the EU side we operate with UCC, UCC-DA and UCC-IA — our daily toolset in ATLAS for both export and import.
  • UK Border Target Operating Model (BTOM): risk-based control framework — we assess every UK import of your goods against it before we file.
  • BTOM Phase 1 (31 January 2024): health certificates required for medium- and high-risk products of animal and plant origin — we verify the requirement per shipment.
  • BTOM Phase 2 (30 April 2024): physical controls at the UK BCP, Common User Charge per CHED — we calculate this into your handling cost upfront.
  • BTOM Phase 3 (31 October 2024): Safety and Security Declarations for EU imports into the UK — we file them in parallel with the customs declaration, not as a follow-up.
  • Northern Ireland Protocol and Windsor Framework: for shipments to Northern Ireland we assign Green Lane or Red Lane before we file.

Border Target Operating Model (BTOM)

Before every UK import we classify your goods into the applicable BTOM risk category and determine the full obligation set: declaration type, CHED requirement, BCP routing and the expected Common User Charge. For SPS goods this drives the CHED-IPAFFS workflow; for non-SPS shipments we file the UK import declaration in CDS and hold the GVMS reference.

Risk categoryExample goodsObligations
Low riskCertain foodstuffs, commercial plant products without high phytosanitary riskSimplified declaration, low control intensity
Medium riskMeat, dairy products, many plant productsHealth certificate, pre-notification, possibly physical control
High riskLive animals, high-risk foodstuffs, certain plantsHealth certificate, pre-notification, mandatory inspection at the Border Control Post

Common Health Entry Document (CHED)

  • We coordinate the CHED pre-notification in UK IPAFFS for SPS shipments at medium or high risk — submission, tracking and BCP confirmation included.
  • We select the correct CHED type: CHED-A (live animals), CHED-P (animal products), CHED-PP (plants and plant products), CHED-D (food and feed of non-animal origin).
  • We file at least 4 hours before arrival by road, or 24 hours before arrival by sea or air, at the UK Border Control Post.
  • You send us the health certificate issued by the German veterinary or phytosanitary authority — we attach it to the IPAFFS record.
  • We coordinate the BCP assignment with your forwarder so inspection slot and routing align.

Common User Charge

We calculate the Common User Charge for every SPS shipment through government UK BCPs into your cost plan before we file: 29 GBP per commodity line in the CHED, capped at 5 lines = 145 GBP per CHED (as of 2025). We monitor how many CHEDs your shipment requires — multiple commodity groups generate multiple CHEDs and the charge applies each time. You receive a transparent cost breakdown before we submit.

Origin rules under the TCA

  • We verify per tariff line whether your goods satisfy the TCA rules of origin under Annex ORIG-1 — preference eligibility only applies where they do.
  • Up to 6,000 EUR shipment value we place the statement on origin on the invoice without REX — we provide the exact TCA-compliant wording.
  • Above 6,000 EUR we guide you through REX registration with the Generalzolldirektion and use your REX number in every subsequent statement.
  • Third-country goods that have undergone only minimal processing in the EU are generally not preference-eligible — we flag this before filing, not after.
  • Where your UK consignee holds verified supplier information, we base the UK import side on Importer's Knowledge as an alternative to the exporter statement.
  • We advise you on the 4-year retention obligation for proofs of origin and archive the documents accordingly.

Typical pitfalls

  • Missing or incorrectly worded statement on origin — we supply the exact TCA-compliant wording so UK HMRC cannot reject the duty-free claim.
  • Third-country goods with only minimal EU processing — we separate preference-eligible from non-eligible positions before we file.
  • Unclear Incoterms between you and your UK partner — we establish with you who is responsible for EU export, UK import, import VAT and CHED pre-notification.
  • Missed CHED pre-notification — we enforce fixed submission lead times so your shipment is not turned away at the UK BCP.
  • Safety and Security filings since BTOM Phase 3 — we file them in parallel with the customs declaration, never as a follow-up.
  • Online trade EU-UK: where UK VAT applies from 0 GBP we coordinate UK EORI/VAT setup or the marketplace model with you — we do not handle the UK VAT registration itself.

How we support you

  • We file the EU export declaration in ATLAS and the EU import declaration with T1 discharge for UK-to-EU shipments.
  • We prepare the UK import declaration in CDS and hold the GVMS reference for the ferry port — your shipment clears in one transaction.
  • We coordinate CHED-IPP/CHED-PP for SPS shipments via IPAFFS and align the BCP slot with your forwarder.
  • We set the statement on origin in the correct TCA wording, guide you through REX registration and apply Importer's Knowledge where that suits your structure better.
  • We align Incoterms with you and coordinate with your UK customs agent so both sides of the supply chain mesh without gaps.

Frequently asked questions

Yes. We file export and import declarations for every EU-UK shipment. The TCA grants duty-free treatment where origin is correct, but it does not replace the declaration. We file safety notifications (ENS/EXS) in parallel — and for SPS goods we add the CHED pre-notification in IPAFFS.
Duty-free means no third-country tariff — provided your goods satisfy the TCA rules of origin and we file the correct proof of origin. Customs formalities — electronic declaration in ATLAS or CDS, S&S safety filing, CHED where required, import VAT treatment — apply in any case. We handle both sides.
We place the exporter's statement on origin in the exact TCA-required wording on your invoice. Up to 6,000 EUR this works without REX — we provide the wording. Above 6,000 EUR we guide you through REX registration with the Generalzolldirektion and use your REX number in every statement going forward. Where your UK consignee holds verified supplier data, we apply Importer's Knowledge instead.
For industrial products we file the UK import declaration in CDS with S&S safety notification and GVMS reference — typically without BCP inspection and without CHED. The BTOM CHED pathway applies to SPS goods only. For industrial goods subject to product safety or environmental regulations we verify specific obligations per shipment before we file.
A UK government flat fee for SPS imports at official BCPs, applicable since 30 April 2024. 29 GBP per commodity line in the CHED, capped at 5 lines = 145 GBP per CHED. We show you the charge transparently before we submit, because a shipment with multiple CHEDs incurs the fee multiple times — regardless of whether a physical inspection takes place.
Northern Ireland remains part of the EU single market for goods under the Windsor Framework. We route shipments that stay in Northern Ireland via the Green Lane with reduced controls. Shipments moving onward into Great Britain go through the Red Lane with full controls. We determine the correct lane before we file — based on your consignee address and the onward dispatch chain you confirm to us.
For UK B2C you need UK EORI plus UK VAT registration — or you sell via a marketplace model (Amazon, eBay) where the platform collects VAT. UK VAT applies from 0 GBP; above 135 GBP shipment value import VAT is collected from the importer at the border. We handle all customs declarations and coordinate with your VAT adviser — we do not carry out the UK VAT registration ourselves.