Post-Brexit Customs Regulations in 2024 - Complete Guide

Introduction to the Post-Brexit Customs System

The United Kingdom left the European Union on January 31, 2020, and new trade rules came into effect on January 1, 2021. This transition brought significant changes to customs clearance, goods movement, and trade documentation.

The EU-UK Trade and Cooperation Agreement

The trade agreement concluded in December 2020 ensures that goods movement between the EU and UK remains tariff-free, provided goods meet rules of origin requirements. This means if a product is made in the EU or UK, no customs duties apply.

Customs Declaration Requirements

In 2024, customs declarations are required for all shipments arriving from or destined for the EU. Import and export processes require:

• Valid EORI number
• Correct CN/HS classification
• Proof of origin certificates
• Safety and security declarations (ENS/EXS)

New Controls in 2024

The British government has gradually introduced controls. From April 30, 2024, full physical and documentary checks became mandatory for all animal and plant products. This impacts shipping times and logistics planning.

VAT and Taxation

Imported goods are subject to 20% VAT in the UK. EU businesses can no longer automatically register for UK VAT and should consider appointing a fiscal representative.

Summary

Post-Brexit trade requires thorough preparation and continuous monitoring of regulations. As a business, it is advisable to involve an experienced customs expert in the processes.