The stream of Brexit updates has hardly slowed. We’re now mid‑April 2025 and several headline rules have already switched on, while more land within the next few weeks. Safety‑and‑security declarations for every EU import have been mandatory since 31 January; updated VAT rules for digital services kicked in on 1 January; and the Windsor Framework parcel scheme goes live on 1 May. Missing a step can mean delays, extra fees and cashflow pressure, so let’s run through what’s already changed, what’s coming next and how you can stay ahead.
Where we stand mid‑April 2025: A quick Brexit updates checklist
- Safety‑and‑security (S&S) entry summary declarations are live for all EU‑to‑GB shipments.
- VAT place‑of‑supply rules for digital content, live‑streamed events and e‑learning now match customer location in the EU.
- Following the guidance issued in September 2024, there has been extensive preparatory work undertaken for the new arrangements for the movement of goods from Great Britain (England, Scotland and Wales) to Northern Ireland by parcels or freight set out in the Windsor Framework. As a result, and subject to the relevant procedures, the new arrangements as set out in the Windsor Framework are planned to take effect from 1 May 2025.
- Physical SPS inspections for medium‑risk animal and plant products at Border Control Posts have been in place since 30 April 2024. A temporary easement means certain medium‑risk fruit and vegetables, plus goods entering via designated west‑coast routes, will not face those checks until 1 July 2025.
Trade data by the Office for National Statistics underlines why this matters: exports of goods to the EU slipped by 0.4 % in February 2025, even as non‑EU exports climbed 2.5 %. Extra friction is squeezing margins, but good planning keeps trucks and orders moving.
What changed on 31 January 2025 – safety‑and‑security declarations
Since 31 January, every lorry, pallet or parcel arriving from the EU must carry an S&S declaration filed on the Import Control System 2 platform. HMRC trimmed the data set to 20 mandatory fields, yet the declaration still needs to be pre‑lodged before departure.
Action points
- Confirm with carriers which party files the ENS and how you’ll get the Movement Reference Number back into your ERP.
- Build the 24‑hour ENS cut‑off into your warehouse pick schedule.
- Apply for a duty deferment account or make sure your agent’s account covers you, so duties don’t hit cashflow the moment goods reach the port.
VAT shifts already live – digital services and SME simplification
From 1 January 2025 the EU’s VAT‑in‑the‑Digital‑Age package changed the place‑of‑supply for streaming, e‑books, online courses and similar B2C services. Sellers outside the EU, including the UK, must now charge local VAT in the customer’s member state and report it through the One‑Stop‑Shop (OSS). Small UK firms can still use the €10,000 annual threshold if they are also established in an EU country, but that’s rare.
At home, the 2025/26 tax year sees the standard VAT rate stay at 20% and the registration threshold frozen at £90,000, yet the removal of the private‑school fee exemption from April is nudging costs for some families.
Action points
- Map digital‑content revenue and decide whether to register for OSS; talk to our VAT accountants if you need help.
- Update invoicing software so EU consumer sales pull the correct rate automatically.
- Review pricing for education‑sector clients to reflect the end of the exemption.
Windsor Framework milestones – GB to NI trade in focus
The Windsor Framework replaces the stop‑gap parcel easements with a two‑tier system:
- 31 March 2025: UK Carrier Scheme authorisation was required for parcel operators.
- 1 May 2025: Consumer and business‑to‑business parcels under £2,500 enter NI with just a simplified data upload; no full customs form.
- 1 July 2025: The easement for medium‑risk fruit and vegetable imports ends, so those consignments will now face the same documentary, identity and physical SPS checks already carried out at Border Control Posts since 30 April 2024.
Producers shipping medicines should already be working with the Medicines and Healthcare products Regulatory Agency (MHRA), which becomes the sole licensing body for NI supplies from 1 January 2025.
Action points
- If you ship parcels directly, make sure your carrier is in the UK Carrier Scheme so declarations don’t bounce.
- For agrifood, verify that your veterinary certificates match the EU model file format to minimise hold‑ups once SPS checks go live.
- Keep commercial records for six years; the Framework gives HMRC stronger audit rights.
What’s next – Brexit updates still to come in 2025
- 1 May 2025: Full Windsor Framework parcel rules and new red/green lane procedures for freight.
- 30 April 2025: End of the staged grace period for medium‑risk plant products; phytosanitary certificates now required for every consignment.
- 1 July 2025: The easement for medium‑risk fruit and vegetable imports ends. From this date those consignments face the same documentary, identity and physical SPS checks – and the £20‑£43 Common User Charge – already applied at Sevington, Holyhead and Cairnryan Border Control Posts since 30 April 2024.
Building these dates into budgets avoids surprise fees. If you have tight just‑in‑time inventories, consider increasing buffer stock through Q2 while the new inspection regime settles in.
Three practical ways to keep Brexit administration under control
- Automate data flow. Link purchase orders, commercial invoices and transport docs so ENS fields populate automatically. This cuts key‑strokes and error rates.
- Use deferment and guarantee accounts. Paying duty and import VAT once a month, not on the quay, frees working capital.
- Lean on specialists. We file S&S declarations through our API connection, prepare OSS returns and monitor every Brexit update, passing on only the actions you need to take.
Closing thoughts
Brexit hasn’t frozen in time; the rules continue to evolve and will keep shaping supply chains, pricing, and even product design for years. The 2025 timetable shows how quickly “grace periods” disappear and full compliance becomes the norm. If you leave changes until the last minute, you risk late‑filing penalties, port storage charges and unhappy customers asking why their parcels are stuck at Sevington. A proactive plan brings those risks under control and frees you to focus on sales, product innovation and team growth.
We believe the best plan blends automation, clear roles and real‑time insight. Automation lifts the clerical load: purchase‑order data can feed straight into S&S declarations and OSS returns, so you’re not copying and pasting HS codes on a Friday night. Clear roles mean everyone – from warehouse pickers to finance leads – knows exactly which Brexit update affects them and where to find the latest checklist. Real‑time insight lets you spot when duties or EU VAT start nibbling away at margin and adjust prices before the numbers bite.
And remember, you don’t have to tackle the rules alone. We track every consultation, statutory instrument and HMRC notice so you don’t have to. Our cloud platform plugs into your bookkeeping straight out of the box, sending the right data to customs and VAT portals with a few clicks. Need a human sounding board? Our trade and VAT specialists are only a call away, wherever you are in the UK.
Need an action list tailored to your operation? Talk to us – we’ll sort the paperwork while you get on with business.
