The United Kingdom - what applies after Brexit ?

After Brexit, the United Kingdom will be a country outside the EU and the same customs rules will apply as for other countries outside the EU .

The United Kingdom is a country outside the EU and, when it comes to customs issues, the same rules apply as for other countries that are not members of the EU. However, the EU and the United Kingdom have a trade and cooperation agreement. You can read about what this means here.

What does the Trade and Cooperation Agreement mean?

In terms of customs, the agreement means that the UK is treated as a country outside the EU. This means that the Union Customs Code applies to trade with the UK and that customs formalities are required, such as submitting customs declarations for imports and exports. The withdrawal agreement continues to apply, for example, to procedures that began before the end of the transition period but are completed after it.

The Trade and Cooperation Agreement contains provisions stipulating that no customs duties will be levied, provided that the goods meet the conditions for originating goods in accordance with the agreement, and that this can be proven. The certificate of origin that will be used is a declaration of origin written on an invoice or other document describing the goods in sufficient detail to enable them to be identified. If you are sufficiently familiar with the manufacture of the goods, you can instead use the provisions on the importer's knowledge to prove origin.

You need a REX number

Companies that are going to export originating goods from the EU need to apply to become a registered exporter (REX) and obtain a REX number in order to be able to issue origin declarations for shipments to the UK if the value of the goods exceeds the value limit of EUR 6,000. If you have already registered your company to export originating goods to Japan, for example, you do not need to re-register.

Ensure the origin of the goods

Before you issue a certificate of origin for your goods, you need to ensure that they meet the conditions for being originating goods under the agreement. You will find the chapter on origin on pages 41–55 of the agreement and the product-specific rules on pages 441–504. You can see how to formulate a declaration of origin on pages 509–510. If you are unable to draw up a declaration of origin at the time of export, you can do so retrospectively. Under the agreement, it is possible to request preferential treatment for up to three years after the date of import.

Mutual Recognition Agreement (MRA)

The EU and the UK have entered into a Mutual Recognition Agreement, which means that each party recognises the status of operators with AEO authorisation. More information will be provided on this in due course.