What is Brexit and its effects

Great Britain: Brexit and its consequences

From the perspective of the European Union, Great Britain has been a third country since January 1, 2021. This means that many regulations have changed for doing business with the Kingdom.

Eori number

A customs declaration is required for all deliveries of goods to Great Britain from 01/01/2021. The prerequisite for this is an EORI number, which is assigned to the exporter by customs on request.

All information about the EORI number and the possibility to apply can be found on the customs website.

Export declaration

An export declaration is mandatory for a goods value of 1,000 euros or more or a weight of 1,000 kg. This must be submitted electronically to customs via the ATLAS system.

You can read here how to submit the export declaration: The electronic export declaration ATLAS.

When creating a declaration, the “Information sheet for export declarations, summary declarations and re-export notifications” from customs is helpful.

Customs tariff number

In principle, the customs tariff number of the goods must be indicated in the export declaration. You can find an explanation and information on identifying the customs tariff number here: Information on the customs tariff number / classification.

Export control

The general conditions under export control law have also changed as a result of Brexit. A leaflet from the Federal Office of Economics and Export Control (BAFA) provides detailed information on this.

value added tax

Since January 1, 2021, Great Britain has been treated as a third country from a tax point of view.

However, Northern Ireland has a special status due to the exit agreement between the EU and Great Britain. Deliveries to Northern Ireland are received like intra-community deliveries. The Northern Irish entrepreneur's sales tax identification number must have the prefix "XI". Further information on tax considerations can be found here: Brexit: Changes to the sales tax regulations.

Trade and cooperation agreements

Shortly before the end of the transition period, the European Union and Great Britain were able to agree on a Trade and Cooperation Agreement (TCA). This has been provisionally applicable since 01/01/2021 and applies in particular to the areas of origin of goods and preferences.

You can find a summary of the regulations on the customs website.

In cooperation with the EU member states and trade associations, the EU Commission has developed guidelines on preferential treatment, origin and customs procedures in the context of the new relationship with the United Kingdom. The guides are designed to be continually updated to help you interpret the new rules of origin and adjust your customs processes for trade with the UK. The guides can be found here: https://ec.europa.eu/taxation_customs/uk_withdrawal_en.

UK Duty Rates - UK Global Tariff

On the UK Global Tariff website, you can research the UK tariff rates that have been in effect since January 1st, 2021.