We’re ready for Brexit, and we’ve got you covered

The UK has left the EU Customs Union and Single Market. Effective 1 January 2021, the movement of goods is subject to export and import Customs procedures similar to movements between the EU and Canada.

Please note that the information on these pages is general guidance issued without warranty, each trader should take care to review the TCA in detail to understand how to apply the terms to their own business model 

The EU / UK Trade & Cooperation Agreement (TCA) only allows for the duty free movement of UK and EU originating goods.  

For example:
• Goods originating from China must pay duty on entry to the UK even if they are duty paid in the EU.
• Goods originating in the UK can be imported into Germany duty free with the correct origin statement.

To claim preferential status the requirements are slightly different depending on the direction of flow: 

UK to the EU
When exporting from the UK to the EU, the trader/seller must include their EORI number in any preference statement trader/seller issues to their EU customer, regardless of the value.

EU to the UK
When exporting from the EU to the UK, a statement on origin can be made out by any exporter provided the value of the consignment is 6,000 euros (currently £5,700) or less with just the EORI number. Above this amount, the EU exporter must have a Registered Exporter (REX) number and include it in the statement.

Statement of origin
The statement on origin must be provided on an invoice, or any other commercial document (excluding a bill of lading), describing the originating product in sufficient detail to enable its identification.

The text for a statement on origin is as follows:

(Period: from___________ to __________ (1*))
The exporter of the products covered by this document (**EORI / Exporter Reference No ... (2)) declares that,
except where otherwise clearly indicated, these products are of ... (3) preferential origin.
…………………………………………………………….............................................
(4)
(Place and date)
…………………………………………………………….............................................
(Name of the exporter)

Notes
*The numbers ‘(1,2,3 etc.)’ refer to notes in the TCA - For full details refer to page 482 of the TCA)
**Please refer to flow guidance above as to when the EORI number or Exporter Reference No is required

Other texts may apply depending on the product components, refer to page 415 onwards of the TCA

Use these links to access detailed information abut the EU / UK Trade and Cooperation Agreement 

• EU Questions & Answers
• EU announcement and documents
• UK Government issued documents
• UK Customs guidance

Use these links for easy access to more Brexit related information

• Our Brexit Q&A
  Find the answers to some frequently asked questions about Brexit
• Import of goods – a step-by-step guide
  Effective 1 January 2021, customs, excise and VAT procedures apply to goods traded between the UK and the EU
• Export of goods – a step-by-step guide
  Effective 1 January 2021, customs, excise and VAT procedures apply to goods traded between the UK and the EU
• Invoice checklist
  Post-Brexit, a commercial invoice is needed for customs declarations. See which information is required and download an invoice template
• Useful links
  Brexit related information from the UK, the EU and each of the 27 EU member states