As of 1st of January 2021, the United Kingdom has been granted EU third country status. This means that the movement of goods and, implicitly, the shipment of parcels between the EU and the United Kingdom are subject to customs control from the 1st of January 2021.
Customs formalities apply to all goods exported from an EU Member State to the UK. There is no transition period for imports into the EU. Necessary steps to avoid customs formalities:
- If you do not already have one, you must obtain an EORI code. The EORI code issued by the Romanian customs authorities remains valid for individuals and legal entities in Romania. Those who need to obtain a new EORI code are individuals and legal entities based in the UK, who did not have a GB EORI: “At the end of the transitional period, EORI numbers in the United Kingdom will cease to be valid in the Union and will be canceled in the relevant EOS / EORI IT system.”
- You will also need to register with REX to complete a declaration of the origin of your goods. If you wish to export, you will not pay customs duties.
- If you are exporting goods to the UK or moving goods across the UK for security reasons, an Exit Summary Statement (EXS) is required. The EXS declaration shall be lodged within certain time limits, prior to export, with the customs authority of the country in which the export begins (or where the exporting company is established), depending on how the goods are transported.
- Although the UK has announced that customs declarations may be submitted for EU imports retrospectively during a transitional period ending on 30 June 2021, import procedures for goods entering the UK must be followed.
Therefore, consignments that do not contain documents and exceed 1 kg are accompanied by customs documents from 1st of January::
- CI / CUI copy
- EORI code (“EORI number assignment notification” – document issued in electronic format);
- Commercial invoice for transported products, in English (product type; number of products; material; value; gross / net weight; country of origin; export type);
- VAT code
- Packing list duly completed in English.
Please note that in order to carry out customs formalities in the United Kingdom, transport companies and economic operators will need a GB EORI number, and to move goods between Northern Ireland and non-EU countries, to make a declaration in Northern Ireland or in order to obtain a customs decision in Northern Ireland, companies must obtain an EORI number starting with XI.
Taxes and excise duties
Under the EU-UK Trade and Cooperation Agreement, zero tariffs and zero quotas currently apply to all trade in goods originating in the EU or the UK. However, the tariffs will apply to non-EU or UK goods.
The provisions of the draft EU-UK agreement do not govern trade in goods between the EU and Northern Ireland, where the Protocol on Ireland and Northern Ireland now applies.