Customs implications of trade with GB


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.

A Trade and Cooperation Agreement between the EU and the UK has been agreed and was provisionally implemented from 1 January 2021. 

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.

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