New Customs procedures commenced at 11pm on 31st December 2020.

There is no additional transitional period. Although a deal has been struck, customs clearances are still required. 

  • There will be no extra charges on goods (tariffs) or limits on the amount that can be traded (quotas) between the UK and the EU from 1st of January 2021.  No need for a deferment account to pay duty (there is not any, at least not for goods of GB or EU origin!). Check here for more details. However, you will still need to pay Import VAT whether that’s importing into the UK, or exporting (If DDP Terms, which you should avoid if possible!) to the EU. If you are VAT registered in the UK, you should inform us you would like to use the PVA scheme to save paying out Import VAT, but instead account for it on your VAT return. You can do this now, very quickly and easily by clicking here.
  • Excise duty is still payable though, i.e if you are involved in the importation of wines, spirits, tobacco etc.
  • Import and Export clearance process will be necessary for all shipments between the UK and EU. Safety & Security (ENS) declarations are required for all EU imports but not required for GB imports until July 2021. Please expect delays and disruptions during the first weeks of implementation.
  • For Sanitary and Phytosanitary goods (SPS), export health (or phytosanitary) certificates are required from the very first day. These are not needed for GB imports until April 2021 and not needed initially for trusted traders in GB-NI flow deal.
  • There are substantial points covering mutual recognition of standards for most areas, rules that allow one regulator’s stamp to be accepted in another’s jurisdiction. A few areas are still out of this cover, such as chemicals under REACH, where UK will lose its access in 2021 although it invested in the database construction.
  • TRACES NT is required for all movements of SPS goods to EU (including NI) even if/when an export health certificate is not required initially. That also means that IPAFFS for GB imports is not required until April 2021.
  • There will be extra checks at borders, such as safety checks and customs declarations, so businesses that rely on transporting goods to and from the EU will need to be ready.
  • Port systems, such as PBN, GVMS, SI Brexit, all go live from day one.
  • Transit documents will need to be closed on the UK border arrival from day one. This means a physical stop is required. The CGATE group can help you issuing and close your transit documents from and to all over Europe. Please do reach out to our customs experts.
  • Truck routings; ECMT permits will not be required and the process flow can be very similar to as it is today, although UK hauliers will have stricter cabotage rules when operating in the EU.


Our guide to trading with Europe has been updated and can be viewed here.

At Westbound Logistics we pride ourselves in offering personalised and tailored logistics solutions. To find out more please call 01375 800800​ oemail