Brexit ― international movements of goods after the implementation period

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

Brexit

Brexit ― international movements of goods after the implementation period

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

Brexit

This guidance note considers a number of issues associated with Brexit and the international movement of goods.

For an overview of the impact of Brexit on VAT and customs more broadly, see the Brexit ― overview guidance note.

Issues associated with Northern Ireland are covered in the Northern Ireland ― overview guidance note.

For further in-depth commentary on the law, see De Voil Indirect Tax Service V1.301.

What is the impact on customs and customs declarations?

Under the terms of the Withdrawal Agreement agreed between the UK and the EU, Great Britain left the EU customs union.

As Great Britain left the EU customs union, many businesses moving goods to or from the EU started to deal with customs declarations despite not being required to do so previously. Customs declarations are required irrespective of the fact that the UK negotiated tariff and quota-free trade with the EU for originating goods.

As the completion of customs declarations can be complicated and requires a business to have compatible software,

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Brexit ― international movements of goods after the implementation period

Brexit ― international movements of goods after the implementation period