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On 31 December 2020, the transition period for the United Kingdom’s withdrawal from the EU ended. This means that the UK is now formally a third country and EU law no longer applies there.
For the purposes of customs, the UK is treated as any other non-EU country as of 1 January 2021. In particular, customs procedures and formalities now apply to trade between the UK and the EU.
However, in accordance with the agreed Protocol on Ireland and Northern Ireland, EU customs rules and procedures generally continue to apply to goods entering and leaving Northern Ireland.
The UK’s withdrawal from the EU will affect your company if:
In the area of tax and customs, this means, for example:
To assist businesses, the Commission has published detailed guidelines on a wide range of specific topics. In the area of tax and customs, the relevant guidelines can be found below:
The full list of readiness notices is available here.
A simple guide on how businesses can adapt for the end of the transition period is available here.
All information related to the withdrawal of the UK from the EU is available on the Commission’s website.
To find the national contact points in your country, please visit the contact-list.