Changes to EU-UK Trading: Importing, Exporting, and Customs Procedures

Trading between the European Union (EU) and the United Kingdom has changed since January 1, 2021. Before that date, traders who only did business between the EU and UK did not have to do customs paperwork, but now they do because these transactions are treated as if they are with a third country. This means that traders who only did business within the EU before now have to register with customs authorities and get an EORI number to be able to submit import or export declarations.

Importing and exporting goods between the EU and UK now involves paying taxes, like VAT, and possibly tariffs if the goods do not meet certain rules of origin. There are also new rules for customs procedures, like submitting summary declarations and import or export declarations. These declarations need to be checked by customs authorities and the goods may also be checked for safety, health, and environmental purposes.

Goods coming from the UK may also be subject to special customs procedures, like transit or temporary admission, which require authorization and a guarantee to cover any customs debts. To do business with the EU or UK, traders need to have an EORI number and may also need to provide proof of origin for their goods.


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