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Brexit: What changed on 1 February 2020 for customs and tax?
The United Kingdom left the European Union on 31 January 2020.
In accordance with the Withdrawal Agreement, it is now officially a third country to the EU and hence no longer participates in EU decision-making.
The EU and the UK have, however, jointly agreed on a transition period, which will last until 31 December 2020.
During the transition period:
There is no impact on customs or taxation during the transition period.
However, even if the European Union and the United Kingdom conclude a highly ambitious partnership covering all areas agreed in the Political Declaration by the end of 2020, UK’s departure will have serious consequences for public administrations, businesses and citizens as of 1 January 2021. These changes are unavoidable and stakeholders must prepare for them.
To assist, the Commission is reviewing – and where necessary updating – the over 100 sector-specific stakeholder preparedness notices it published during the Article 50 negotiations with the United Kingdom.
In the area of tax and customs, the relevant updated ‘notices for readiness’ can be found underneath:
The full list of readiness notices is available here.
Brexit will affect your company if:
This means, for example:
You will need to comply with additional formalities if importing or exporting excise goods (alcohol, tobacco, or fuel) to/from the UK.
The changes may be even more substantial if there is no EU-UK Agreement by the end of the transition period. In this case, in addition to the formalities above:
Additionally, you should be aware that if you are using any UK materials or processes, these will not be considered as ‘originating’ under existing EU preferential schemes anymore.
The sooner you start to get ready for these changes, the lower the risk that your business will face major disruption after the transition period.
The checklist below provides some practical steps you should take to get ready:
To find the national contact points in your country, please visit the contact-list.