Moving goods between Great Britain and the EU from 1 January 2021

The UK government has published The Border with the EU: Importing and Exporting Goods, which outlines processes for moving goods between Great Britain (but not Northern Ireland) and the EU from 1 January 2021.

On 1 January, the transition period will end and the UK “will operate a full, external border as a sovereign nation,” meaning that there will be controls on the movement of goods between Great Britain and the EU. There will be a phased introduction for border controls, which will be fully in force from 1 July 2021.

The guidance in the 206-page document describes the core process of customs declarations, customs duty, import VAT, and safety and security declarations for imports and exports. It sets out actions that businesses should take immediately, as they will be required regardless of the outcome of continuing negotiations.

For its part, the European Commission is updating the stakeholder notices, which address the end of the transition period, including a new version of the notice on customs (including origin).

For more information on moving goods between the United Kingdom and the EU, please contact Richard Staunton.