Imports from the UK to the EU

Updated: 11/01/2021

On 31 December 2020, the transition period for the United Kingdom’s withdrawal from the EU ended. This means that the UK is now formally a third country and EU law no longer applies there. This means that for Customs purposes, the UK as from 01 January 2021, is treated as any other non-EU country In particular, customs procedures and formalities now apply to trade between the UK (excluding Northern Ireland) and the EU. An export declaration for goods leaving the UK and an import declaration for the goods arriving in the EU will be necessary. Fees for such services are now applicable.

If goods originate in the UK, one may be able to claim a preferential rate of duty when these are imported into the EU and released for free circulation. This means they’ll be free of Customs Duty however this does not apply to VAT and excise duty (where applicable) which will still be due.

To claim preferential rates of duty, shipping invoice must include a declaration that the imported product have originated in the UK (as the exporting country) as set out in Chapter 2 of the Trade and Cooperation Agreement ‘rules of origin’ and Chapter 2 of the Union Customs Code.

Exports from the EU to the UK

The procedures for exporting goods to the UK will be the same as those currently employed for exports to other third countries. However, the agreement provides for preferential treatment of goods originating in the EU for UK importers. In order to fulfil this provision, economic operators who export goods to the UK need to register in the REX System.

All relevant information associated with the procedures to be followed upon imports from and exports to the UK can be found in the Guidance Note – Withdrawal of the United Kingdom and EU Rules in the Field of Customs, including Preferential Origin – https://ec.europa.eu/taxation_customs/United Kingdom_withdrawal_en.