Taxation and Customs Union

Withdrawal of the United Kingdom from the EU

Български | čeština | dansk | Deutsch | eesti | ελληνικά | English | español | français | Gaeilge | hrvatski | italiano | latviešu | lietuvių | magyar | malti | Nederlands | polski | português | română | slovenčina | slovenščina | suomi | svenska



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:

  • Nothing changes for citizens, consumers, businesses, investors, students and researchers in both the EU and the United Kingdom; and
  • EU law continues to apply in the United Kingdom.

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, which 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.

 

Questions and Answers on the United Kingdom's withdrawal
from the European Union on 31 January 2020

 

National contacts*


Ireland 

www.revenue.ie/brexit
www.gov.ie/Brexit
https://www.prepareforbrexit.com/
brexitqueries@revenue.ie

Malta

https://customs.gov.mt/bus/what-does-brexit-mean-for-my-business-
Malta.customs@gov.mt
Telephone: 25685120/123

* For the national contact point in other countries, please visit the website in one of that country’s languages or visit the overview contact-list.

More information and related links