Customs implications of trade with the UK

Overview

The United Kingdom (UK) is formally no longer a member of the European Union (EU). However, the Withdrawal Agreement provides for a transition period until 31 December 2020.

During this period, the UK will continue for the purposes of the movement of goods, services and people, as if it were a full EU Member State.

If you trade with the UK after the transition period, the rules of trade with a non-EU country will apply. You will need to complete the appropriate customs declarations to allow you to move goods to, from or through the UK.

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.

Next: Importing, exporting and moving goods