Tullverket

Questions and answers about Brexit

The fact that the UK left the EU on 31 January 2020 with an approved withdrawal agreement means that trade will continue as usual until 31 December 2020, when the transition period ends.

Because negotiations between the EU and the UK about the nature of their future relationship are ongoing, questions and answers will be updated over time.

What will happen after the transition period ends?


Authorisations and registrations

In general, what do I need to consider when it comes to authorisations?

Authorisations issued in the UK will cease to be valid in the EU with immediate effect. Authorisations of that sort that are registered in the central systems will be automatically removed.

Authorisations issued in the EU which were valid for the UK as well can no longer be used in the UK after the end of the transition period.

What if I have a UK EORI number?

All UK EORI numbers will expire and authorisations and guarantees linked to a UK EORI number will automatically expire.

What about authorisation to use a comprehensive guarantee for transits?

Authorisation to use a comprehensive guarantee for transit can continue to be used in the UK after the end of the year. When the transition period ends, the UK will become a party to the Convention on a Common Transit Procedure.

However, formal updates will need to be made to the guarantee undertaking and the certificates (TC 31/TC 33) linked to the authorisation. The updates must be made within 12 months after the end of the transition period.

What about a bank guarantee in the case of a comprehensive guarantee? Should I extend the bank guarantee now or should I wait?

A change application can always be submitted to us with a well-researched forecast of what your future flow of goods will look like.

What will happen to the BTI permits issued in the UK? Will they continue to be valid?

After the end of the transition period, the BTI permits issued with a UK EORI number will be automatically revoked and will no longer be valid in the EU.


Origin

What about goods and materials originating in the UK?

After the transition period, all the contents of goods, i.e. both finished goods and materials from which the goods are manufactured, originating in the UK will be regarded as non-originating. This means that no kind of EU proofs of origin can be issued for such materials or goods. This applies to all proofs of origin for preferential origin, such as declarations of origin, EUR.1 certificates and supplier declarations.

It is also important to review the origin calculations where a product acquires EU origin on the basis of materials or goods from the UK. Does the product comply with the rule of origin even when a certain part of the material can no longer be counted as EU origin?

What do I do if I use material from the UK in my product that currently has EU origin?

You need to review whether the product still has EU origin when the material from the UK can no longer be included. Does the product still comply with the rule of origin and the conditions stated in the origin protocol (e.g. more than insufficient processing)?

What do I do if a product no longer complies with the rule of origin, when material from the UK is considered to be non-origin?

Under these conditions, you will no longer be able to draw up a proof of EU origin for your product. However, you can review whether you can meet the rule of origin in another way. Can the material be purchased from the EU instead (with EU origin)? Or is it possible to buy other inputs from the EU (with EU origin) so that the product will then comply with the rule?

I have goods originating in the UK at my warehouse. I bought the goods before the end of the transition period and the goods were counted as EU origin at that time. Do the goods have EU origin after the end of the transition period?

No, after the end of the transition period, goods originating in the UK, or goods that have acquired EU origin on the basis of input materials with UK origin, will no longer have EU origin.

What about registered exporters (REX) and companies authorised to draw up different types of proofs of origin (TVFPU)?

Exporters registered in the UK will lose their authorisations or registrations at the end of the transition period. The same applies to companies that are established in the UK or have an EORI number from the UK and whose authorisation or registration has been granted in the EU.

Companies established in the EU must contact the customs authority if there are changes in the conditions for issuing a proof of origin. One such example could be that an input with components from the UK loses its EU origin after the UK’s withdrawal.

If companies no longer meet the conditions of the authorisation or registration, they must notify the customs authority thereof. In that case, the authorisation or registration will be revoked.

I have supplier declarations that have been drawn up in the UK before the end of the transition period. Can I use these to prove EU origin after the end of the transition period?

No, after the end of the transition period, supplier declarations drawn up in the UK cannot be used to prove origin.

Before the end of the transition period, I drew up supplier declarations for customers in the EU and some of the goods originate in the UK. Is there anything in particular I need to consider?

After the end of the transition period, goods originating in the UK, or goods that have acquired EU origin on the basis of input materials of UK origin, will no longer have EU origin and you should inform your customers accordingly.

What should I do if I have received supplier declarations or long-term supplier declarations? How do I know if they are valid after the end of the year?

You should contact your supplier if you are unsure whether the material or product was of UK origin. The same thing applies if some of the inputs are of UK origin, and you are unsure whether the article still complies with the rule of origin.

After the end of the transition period, goods originating in the UK, or goods that have acquired EU origin on the basis of input materials of UK origin, will no longer have EU origin and it will no longer be possible to draw up long-term supplier declarations of EU origin. Those previously drawn up will no longer be valid if the conditions have changed, i.e. if the product no longer have EU origin.

My goods were moved from the UK before the end of the transition period. The goods originate in a country with which the EU has a free trade agreement or unilateral preferential arrangements (e.g. a GSP country) and they have been customs-cleared into the UK. Some of the goods also have EU origin. Can I get preferential treatment if the goods arrive in the EU after the end of the transition period?

Yes, you can get preferential treatment in some cases. If goods originating in the EU or origin goods that have been cleared through customs into the UK have been moved from the UK before the end of the transition period but come to the EU after the end of the transition period, you need to be able to prove that with transport documents and also prove their origin. If you cannot prove this with documentation, you will have to pay full customs duty.

What if I export goods from the EU originating in the UK (or goods containing input materials originating in the UK) before the end of the transition period, but the goods are not cleared through customs in the free trade party (importing country) until after the transition period? Are the proofs of origin still valid?

The proofs of origin are valid for preferential arrangements within the period of validity stated in the agreements, on condition the goods were exported and the proofs issued before the end of the transition period.

Read more about how long proofs of origin are valid at the European Commission's website.

Can certificates of origin issued before the end of the transition period still be used for cumulation purposes if they include goods or input materials originating in the UK?

No, these certificates of origin cannot be used for cumulation purposes in EU partner countries or in a country with which the EU has unilateral preferential arrangements (e.g. a GSP country).

Read more about cumulation at the European Commission's website.


Declarations and systems

How will commodity codes and exchange rates be handled?

The customs tariff and exchange rates will be updated in the usual way. The UK will change country group affiliations at 00:00 on 1 January 2021. Keep in mind that it is the EU time zone that applies, that is, 23.00 in the UK and 00:00 in Sweden.

What if an export declaration states that goods have been declared at a customs office of departure in the UK (e.g. for shipment to the Channel Islands) and the consignment of goods is inside the Union, for example, in the Netherlands, Belgium or France, after the end of the transition period?

The goods must be reported to the customs office of departure where the goods actually leave the Union’s customs territory, for example, a customs office of departure in France.

What about transit to and from the UK?

The UK will become a party to the Transit Convention on 1 January 2021, so it will be possible to transit goods. Please note that a transit customs office must be stated when crossing into or out of the UK. Security and safety data can be provided in the NCTS instead of separately via a entry or exit summary declaration.

What is the time limit for the submission of a entry or exit summary declaration?

The time limit for entry and exit summary declarations is governed, among other things, by the means of transport, time and area.

Time limits for entry summary entry declarations

Time limits for exit summary declarations

What about the movement of excisable goods?

You will find more information on the Swedish Tax Agency's website (in Swedish).


Other questions

What about shipments that start before 31 December 2020 but do not reach their destination until after 00.00 on 1 January 2021?

The guidance document produced by the European Commission sets out, among other things, how practical handling should be carried out at the end of the transition period and what applies for shipments between the EU and the UK which start no later than 31 December 2020 but do not reach their destination until after 00.00 1 January 2021.

Union goods transported between the UK and the EU will be treated as union goods if there is a transport document proving that the transport commenced no later than 31 December 2020. This means, therefore, that union goods crossing the border between the UK and the EU after the end of the transition period will not be subject to customs handling if the transport document can prove that the transport started no later than 31 December 2020. Keep in mind that it is the EU time zone that applies, that is, 23.00 in the UK and 00.00 in Sweden.

Will there be customs duties between the EU and the UK?

This is being discussed in the ongoing negotiations on the future relationship between the EU and the UK.

What about duty relief for personal belongings when moving to the EU?

If you count as an immigrant, you can get duty relief for your personal belongings if your “normal place of residence” has been located outside the EU for a continuous period of at least 12 months. You can also count the time you have had your normal place of residence in the UK before the end of the transition period.

The personal belongings for which you are seeking duty relief must have belonged to and been used by you for at least six months where you have had your normal place of residence outside the EU. You may also count the time the personal property has belonged to and been used by you in the UK before the end of the transition period.

If you count as a returnee, you can get duty relief for personal belongings if you have been in a third country for work purposes for at least one year. You can also count the time you spent in the UK for work purposes before the end of the transition period.

The personal belongings for which you are seeking duty relief must have been owned by you and used in a non-EU country by you or a member of your household. If you are applying for duty relief for a vehicle, it must have belonged to you for at least one year before your return and during the period of ownership before your return, it must have been used to a normal extent in a non-EU country by you or a member of your household. You can also count the time the vehicle and other personal property has been owned by you and used by you or a member of your household in the UK before the end of the transition period.

The definitions of immigrant and returnee can be found here.

How should returned goods be handled?

Union goods temporarily exported from the UK, for example to the USA, before the end of the transition period and then re-imported into the EU after the end of that period, are considered to be returned goods if the conditions for duty relief for returns are met.

Union goods shipped to the UK from another EU country before the end of the transition period and then shipped back to the EU after the end of that period are considered to be returned goods if the conditions for duty relief for returns are met and it can be proved that the union goods were transported to the UK before the end of the transition period and that they are being re-imported in an unaltered state.

To prove that the union goods were transported to the UK before the end of the transition period, in the first instance, you must attach the relevant transport documents to the customs declaration. If necessary, additional supporting documents such as a rental contract can be provided. If requested by Swedish Customs, you must also be able to provide proof that the goods are in an unaltered state.

What about production equipment, such as tools, where the article is brought back from the UK after the end of the transition period?

Union goods shipped to the UK from another EU country before the end of the transition period and then shipped back to the EU after the end of that period are considered to be returned goods if the conditions for duty relief for returns are met and it can be proved that the union goods were transported to the UK before the end of the transition period and that they are being re-imported in an unaltered state.

To prove that the union goods were transported to the UK before the end of the transition period, in the first instance, you must attach the relevant transport documents to the customs declaration. If necessary, additional supporting documents such as a rental contract can be provided. If requested by Swedish Customs, you must also be able to provide proof that the goods are in an unaltered state.

Can the three-year time limit for duty relief for returns be extended?

No, the fact that the transition period has ended is not considered to be a special circumstance for the extension of the three-year period. Examples of what may be special circumstances can be found in Chapter 8 of the Customs Proclamation.

Is there anything in particular I need to consider with regard to customs value at the end of the transition period?

After the end of the transition period, for example construction work, development work, artistic work, design work, drawings and sketches carried out in the UK must be added to the customs value of the imported product.

Will it be necessary to get import authorisation from other authorities in order to import goods from the UK?

Yes, in the same way as trading with other non-EU countries, you may need to get authorisation from other authorities. Contact the right authority!

What about product safety and CE labelling?

You can find information on the SWEDAC website.

What about the handling of foodstuffs and veterinary checks?

The regulations of the Swedish National Food Agency and the Swedish Board of Agriculture must be fulfilled before the goods can be declared to Swedish Customs. Moreover, this type of goods may only be brought in at approved places of entry. Those places vary depending on the goods in question.

  • Live animals: Arlanda, Landvetter, Norrköping Airport (registered horses only)
  • Animal products: Arlanda, Landvetter, Port of Gothenburg and Port of Helsingborg
  • Plants: Port of Stockholm Norvik, Arlanda, Helsingborg, Malmö Air freight terminal, Gothenburg Skandiahamn, Landvetter. On request, Port of Malmö and Svinesund can also be used.
  • Foodstuffs: Port of Gothenburg, Landvetter, Port of Stockholm Norvik, Södertälje, Arlanda and Helsingborg

The goods must be checked by a border control veterinarian in the first EU country. This means that these checks must be carried out in other EU countries if the goods pass through there before they are transported to Sweden. Only when the check is completed will the certificates to be presented to Swedish Customs be approved by the relevant authority. In most cases, this is done digitally and added to the Traces NT system.

Read more information about trade in food and agricultural products at Swedish National Food Agency and the Swedish Board of Agriculture.

Swedish National Food Agency

Swedish Board of Agriculture

Last updated: 2020-10-27

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