Brexit Logistics Guide
Simplify post-Brexit trade complexities. Expert guidance on fiscal representation, VAT registration, and customs procedures to ensure smooth, cost-effective UK-EU transport.

UK-EU Trade
Since Brexit, UK businesses exporting to the EU face new complexities. UBX UK LTD’ Brexit Logistics Guide is designed to simplify the process and improve compliance, focusing on key areas like fiscal representation, VAT registration, and customs procedures to ensure smooth, cost-effective trade.
Fiscal Representation & VAT Registration
Since January 2021, UK exports to the EU are subject to VAT and, in some cases, customs duties, payable at the first EU entry point. To streamline this, many exporters choose fiscal representation or EU VAT registration, particularly in France.
Direct Customs Clearance
Avoid delays and extra documentation, especially at the ferry or Eurotunnel entry. Bypass T1 documentation, allowing immediate customs clearance.
Simplified VAT Compliance
VAT is deferred and claimed via the French VAT return, with sales invoiced without additional charges due to the reverse charge mechanism.
Reduced Delays
No additional stops at customs offices, saving time and reducing driver costs.
Enhanced Delivery Reliability
A smoother process ensures quicker, more predictable deliveries.
Competitive Edge
Streamlined logistics for faster and more efficient EU distribution.

Customs & Trade
Understand the core special procedures, agreements, and digital systems vital for operating seamlessly in the post-Brexit landscape.
Customs Special Procedures
Understanding Inward Processing (IP), Outward Processing (OP), and Customs Warehousing can save businesses on duties. For instance, Inward Processing allows duty-free entry for goods processed in the UK, and Customs Warehousing allows storage without paying duty.
Leveraging Trade Agreements
The UK-EU Free Trade Agreement allows duty-free entry for goods meeting origin requirements. Proper documentation, like Statements of Origin, ensures that goods benefit from this preferential treatment.
Simplified Customs Declarations
Customs Freight Simplified Procedures (CFSP) expedite the customs process with Simplified Declaration Procedures (SDP) and Entry in Declarant’s Records (EIDR). Postponed VAT Accounting (PVA) allows businesses to defer VAT payments, improving cash flow and simplifying VAT reclaim.
GVMS & GMR
The Goods Vehicle Movement System (GVMS), effective from January 2022, uses the Goods Movement Reference (GMR) to centralize customs declarations. Drivers must present this digital barcode at UK-EU borders to ensure compliance.
Trader Support Service (TSS)
The TSS simplifies UK-to-Northern Ireland exports, with self-declaration options and a user-friendly platform. It helps businesses avoid customs duties if goods remain “not at risk” of moving to the EU.
Duty Relief & Return Goods
Return Goods Relief (RGR) and Rejected Imports allow businesses to reclaim duties on goods returned to the UK or rejected at customs.
Navigating Post-Brexit Trade
UBX UK LTD’ strategy for seamless trade includes connecting businesses with trusted EU compliance partners.

Seamless Trade Strategy
- VAT RegistrationStreamline processes with French VAT numbers.
- Customs ProceduresMinimize duties with IP/OP and Customs Warehousing.
- Trade AgreementsBenefit from duty-free movement.
- Optimized Cash FlowUse CFSP and PVA for smoother operations.
- GVMS ComplianceEnsure your GMRs are ready for border crossings.
- TSS for NISimplify Northern Ireland exports.
- ENS/EXSEnsure safety compliance for secure shipments.
Speak To Our Experts
Connect with trusted EU compliance partners to ensure a smooth transition and reliable transport for your goods.
