Importing from the UK to EU: A post-Brexit checklist

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As of 1 January 2021, the Brexit transition period has ended. Any business importing goods from the UK to the EU must take note of the following new regulations.

Please note, however, this is a general overview. There are nuances applying to various industries and products. Businesses that trade goods or services between the EU and the UK should seek expert advice to avoid delays or penalties.

Do you need a new EORI number?

Businesses importing goods from the UK require an EORI number.

Note, however, that EORI numbers that had previously been issued by the UK are no longer recognised. Businesses wishing to import goods from the UK will need to apply for a new EORI number in an EU jurisdiction.

Tariffs on imports

The draft Brexit agreement states that no tariffs will need to be paid on most goods moved between Great Britain and the EU. (Trade with Northern Ireland is subject to the Northern Ireland Protocol.)

In order to ensure goods are exempt from tariffs, certain conditions will have to be met. Notably, businesses will have to issue a statement of origin demonstrating that the goods qualify for tariff-free trade.

VAT compliance is key

VAT is payable at the applicable rate on goods moved from the UK to EU states.

The VAT rate as per the rate determined by the relevant EU Member State. Businesses importing into the EU, especially to multiple jurisdictions, should seek advice to ensure full VAT compliance on all imports.

Failing to comply with the relevant local VAT requirements could result in severe penalties.

Restrictions on goods

As of 1 January 2021, EU restrictions on the international movement of certain goods apply to trade with the UK. Please consult an expert if you require further clarity.

In addition, there will be checks on goods entering the EU from the UK. For example, agricultural products will require health certificates and will undergo sanitary controls at the border.

Are you fully compliant? There’s no time to delay.

The Brexit transition period has ended. Any business seeking to continue trading goods between the EU and UK needs to be fully aware of all relevant regulations. In many cases, new VAT registrations will be required.

Failure to comply with the new regulations could result in costly delays and severe penalties.


Disclaimer: Reproduced/Adapted with permission from VATGlobal.

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