Customs implications of trade with GB
Great Britain (GB) and Northern Ireland (NI) are formally no longer a member of the European Union (EU). However, the Withdrawal Agreement provides for a transition period until 31 December 2020.
During this period, GB and NI will continue for the purposes of the movement of goods, services and people, as if it were a full EU Member State.
If you trade with GB after the transition period, the rules of trade with a non-EU country will apply. You will need to complete the appropriate customs declarations to allow you to move goods to, from or through GB.
What is customs?
Customs is a trade management regime or framework. It facilitates and enables the smooth and efficient movement of goods and animals into and out of the European Union (EU) for the purposes of:
- collecting Customs Duties and relevant taxes such as Value-Added Tax (VAT)
- protecting citizens, trade and the environment.
Next: Importing, exporting and moving goods