Brexit – short term

Provisions concerning the customs status of Union and non-Union goods at the end of the year

The decisive factor will be the date on which the transport of the goods commenced. In concrete terms, this means that if the transport was started before 31/12/2020, the goods retain (non-Union) status if they arrive after 01/01/2021.

For example: a German window and door manufacturer has a truck depart to the UK on 27/12/2020. Due to delays en route, the truck cannot take the ferry to the UK until 03/01/2021. The goods will be treated as Union goods in the UK, provided the Union status can be proven (e.g. with a T2L).

However, new rules will apply for transports that start after 01/01/2021.

For this, we refer to Article 147(1) of the "UK withdrawal agreement".

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