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Customs implications of trade with GB

  1. Overview
  2. Importing, exporting and moving goods
  3. Easing the customs burden

Overview

Great Britain (GB) and Northern Ireland (NI) are 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, GB and NI 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 GB 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 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.

Next: Importing, exporting and moving goods

Published: 22 July 2020 Print this page

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