Customs implications of trade with GB
Overview
Great Britain (GB) and Northern Ireland (NI) are formally no longer Member States of the European Union (EU).
A Trade and Cooperation Agreement between the EU and the UK has been agreed and was provisionally implemented from 1 January 2021. Following consent by the European Parliament, the Agreement entered into force on 1 May 2021.
The rules of trade with a non-EU country now apply when you trade with GB. You should complete the appropriate customs declarations to allow you to move goods to, from or through GB.
What is customs?
Customs is a trade management regime or framework. It facilitates and enables the smooth and efficient movement of goods and animals into and out of the European Union (EU) for the purposes of:
- collecting Customs Duties and relevant taxes such as Value-Added Tax (VAT)
- and
- protecting citizens, trade and the environment.
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