The UK is no longer a member state of the European Union but the EU law will continue to apply during the transition period.

The UK has left the European Union so you must prepare your business to adapt to the new regulations. However, under the terms of the withdrawal agreement, EU law will continue to apply to the UK, as if it were a Member State, during the transition period from February 1, 2020 to December 31, 2020, while the UK and EU negotiate additional arrangements. This means that rights and obligations for UK entities under EU law will also continue to apply.

Why is it important to prepare your business to adapt to the new regulations?

Some arrangements still depend on negotiations between the UK and the EU, but you can start evaluating how Brexit will affect your business and how to get ready for the new rules, which will take effect on 1 January 2021.

 

The transition period

The current rules on trade, travel, and business for the UK and EU will continue to apply during the transition period.

What you can do now

Actions you can take now that do not depend on negotiations.

Preparing your business

From 1 January 2021 you will need to make customs declarations to move goods into and out of the EU. You should:

  • get an EORI number if you do not already have one
  • decide how you want to make customs declarations and whether you need to get someone to deal with customs for you.

Get an EORI number

You need an EORI (Economic Operator Registration and Identification) number to move goods between the UK and non- EU countries.

If you do not get one, you may have increased costs and delays. For example, if HMRC (HM Revenue and Customs) cannot clear your goods you may have to pay storage fees.

Get someone to deal with customs for you

How you can hire a person or business to deal with customs for you.

Getting help
You can hire a person or business to deal with customs for you, such as:

  • freight forwarders
    customs agents or brokers
    fast parcel operators

What they can do for you (and who will be liable) depends on:

  • the services they provide
  • what you want them to do
  • the commercial agreement you have with them

They’ll need to be established in the EU.

 Get someone to act directly

You can hire a person or business to act in your name. You’ll be liable for:

  • keeping records
  • the accuracy of any information provided on your customs declarations
  • any Customs Duty or VAT due

If you give clear instructions and they make a mistake, they may become jointly and severally liable.

You cannot ask someone to act directly if they’re submitting your declarations using:

  • simplified customs procedures
  • entry in the declarant’s records

When acting directly, even if they have authorisation, they can only submit those types of declarations if you have authorisation.

Get someone to act indirectly

You can get someone to act for you in their own name, this means they’re:

  • equally responsible for making sure the information is accurate
  • jointly and severally liable for any duty or VAT

If they have authorisation, you can get an indirect agent to make declarations using:

  • simplified customs procedures
  • entry in the declarant’s records

You cannot ask someone to act indirectly if you’re declaring goods for:

  • inward processing
  • outward processing
  • temporary admission
  • end-use relief
  • private customs warehousing

Staying in the UK if you’re an EU citizen

Check if you need to apply to the settlement scheme if you or your family are from the EU, or from Switzerland, Norway, Iceland or Liechtenstein.
Check what you need to do to stay in the UK

Living and working in the EU

Living and working in an EU country depends on the rules in that country.

You may need to register or apply for residency. You should check that you’re covered for healthcare.

You may also need to exchange your UK driving licence for a licence issued by the EU country where you live.

 

Sourcehttps://www.gov.uk/transition