15 customs changes between the EU and the UK

Without a definitive consensus between the parties, on January 1, 2021, and without further extensions being applied, the United Kingdom will become a third country; that is, the borders between the EU and the United Kingdom will operate at all the effects.

It is implementing from that date the obligation to make customs declarations for both export and import, except those goods that enter through Northern Ireland thanks to the Backstop included in Ireland and Northern Ireland (the CAU ) protocol that will also come into force on January 1, 2021.

Customs declarations for trade with the United Kingdom, Here Vehicle Transport company in the USA explaining.

The European Commission has published an informative note that includes the changes at the customs level before the entry into force of Brexit without an agreement:

1. Entry summary declaration. The importation of goods into the European Union from the United Kingdom will require the presentation of the entry summary declaration (ENS), except goods that are dispatched from the UK before the end of the transitional period and arrive in the EU when it has expired. Said term.
2. Goods introduced and temporary storage in the UK or the EU before the end of the transitional period will have to be assigned a customs regime within 90 days, or the customs debt will be settled.
3. To unlink the goods that are in the customs warehouse in the UK at the expiration of the transitory period, the rules provided for in the CAU will be applied within a maximum period of twelve months from the end of the transitory period. After this period, the separation will be carried out by the provisions of UK regulations.
4. All European companies that trade with the UK will have to apply for a new EORI number since those granted by the UK Customs Authorities will no longer be valid in the EU. British companies wanting to import goods into the EU will have to either establish themselves and apply for a new EORI number or act through tax representatives.
5. Justify the Community Customs Statute. Those goods imported into both the EU and the UK before the end of the transitional period, but have to move for free circulation to another EU country once the transitional period has expired, will do so and acquire Community customs status.
6. The merchandise returns may occur without problems once the transitional period ended, to the extent that it is demonstrated that European goods were introduced in the UK before the end of the transitional period.
7. The export of goods to the United Kingdom will be exempt from VAT.
8. The importation of goods from the United Kingdom will be subject to tariffs, VAT, and special taxes.
9. The United Kingdom has implemented the UK Global Tariff (UKGT). On January 1, 2021, it will replace the European tariff rates if finally no free trade agreement is established between the parties, or it is defined/agreed upon later.
10. The products containing or manufactured in the UK will be considered "non - originating" to apply the preferential agreements signed with the EU.
11. The proof of origin issued for export products UK origin to a country with the preferential agreement will stand as long as the export is carried out before the end of the transitional period, December 31, 2020.
12. The authorizations granted by the British authorities will not be valid in the EU (e.g., OAS, REX ), and vice versa.
13. Regarding decisions on binding tariff information and critical information on the origin, those issued by UK authorities will not be valid, nor will those issued in favor of a British EORI.
14. Regarding transit, the United Kingdom is a party to the Convention on the Common Transit System, the TIR Convention, the ATA Convention, and the Istanbul Convention. This Transit Regime will enter into force on January 1, 2021.
15. At a regulatory level, goods imported into the EU must comply with EU regulations, and in the same way, goods exported to the United Kingdom must comply with British regulations.