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Publication:

BREXIT: Dringender Handlungsbedarf bei Zöllen und Verbrauchsteuern

22 October 2020

BREXIT – MAKE SURE YOUR COMPANY IS READY FOR CHANGES TO CUSTOMS AND
EXCISE LAW FROM 1 JANUARY 2021

The Transition Period will end on 31st December 2020 at which point the United Kingdom (UK)
will finally leave the EU customs and excise duty regime for good. The UK will be treated from
that date as a third country (non-member state) for customs and excise duty regulations.
All trade between the EU and the UK takes place over customs borders and is subject to customs
supervision. The simplifications and rules which apply as part of the EU internal market
will end without any replacement.
These radical changes will create significant challenges for companies which have no experience
of trading outside of the EU internal market. If you import from or export to a third country, you
will have to familiarise yourself with specific rules in the UK.