16 Sep 2020HMRC has written to VAT-registered businesses that trade with the EU outlining how they should prepare for Brexit trading changes set to take effect from 2021. The letters have been sent to VAT-registered businesses in Great Britain trading with the EU, or with the EU and the rest of the world. From 1 January 2021, the UK will operate a full, external border with the EU. From this date, businesses will be required to submit declarations when importing and exporting goods that are categorised as 'controlled'. The letters outline what businesses need to do to prepare for new processes for moving goods between the UK and the EU from 1 January 2021. Businesses are urged to ensure they have a UK Economic Operator Registration and Identification (EORI) number, and have been advised to decide how they will make customs declarations. HMRC has also urged businesses to check if their imported goods are eligible for staged import controls. Further advice on how to prepare can be found here.