As of 1st January 2021, the UK is no longer part of the customs and tax (VAT and excise) territory of the European Union. The movement of goods between the UK and the EU is governed by the newly signed agreement which applies on a provisional basis.
In fact, given the very late conclusion of the negotiations, the Council adopted a decision to apply the agreement on a provisional basis.
This section provides information on how to deal with this important change. Further information on the application of customs and excise duties regulations can be obtained by contacting the competent local Customs Offices or the electronic Help desk .
The following links, divided according to their sources, provide specific and interesting information about the Agency’s mission:
- European Council
- Council Decision (EU) 2020/2252 of 29 December 2020 on the signing, on behalf of the Union, and on provisional application of the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community
- The Border Operating Model - A guide to how the border with the European Union will work after the transition period – UK Government – October 2020
- Declaration of the European Council - 29 October 2019
- Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Communiy
- Revised text of the Political Declaration setting out the framework for the future relationship between the European Union and the United Kingdom as agreed at negotiators’ level on 17 October 2019, to replace the one published in OJ C 66I of 19.2.2019
- European Commission
- Withdrawal of the United Kingdom and EU rules in the field of customs, including preferential origin – 23 December 2020 - pdf
- Withdrawal of the United Kingdom and EU rules in the field of excise – 10 December 2020
- Communication from the Commission to the European Parliament, the Council, the European economic and social committee and the committee of regions – 9 July 2020 - pdf