Customs, VAT and Excise UK transition legislation from 1 January 2021

This collection brings together Customs, VAT and Excise EU Exit legislation and Customs notices that have the force of law applicable to UK transition.

Read more: Customs, VAT and Excise

Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Find the UK’s preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020.

Read more: Reference documents for the customs tariff

UKCA Marking – Placing manufactured goods on the market in Great Britain

It is important to understand your obligations in using UKCA markings, mainly for construction products. What you need to do to comply with regulations on manufactured goods you place on the GB market.

End of simplified rules of origin for EU goods

From 1st January, imports and exports between the UK and EU will require a suppliers declaration to prove the rules of origin at the time the importer makes an import declaration, otherwise tariffs will be imposed (non-preferential tariffs, not safeguards). Guidance here: https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-between-the-uk-and-eu (‘easements for business’ section).

Claiming preferential rates of duty between the UK and EU

How to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration.

If your goods originate in the EU or UK, you may be able to claim a preferential rate of duty when imported into the respective countries and released to free circulation. This means they’ll be free of Customs Duty.

Read more: Preferential rates of duty

Guides to importing and exporting goods between Great Britain and the EU

Information for traders on importing and exporting goods between Great Britain and the EU.

There are new rules for importing and exporting goods between Great Britain and countries in the EU.

Whether you’re completing customs declarations yourself or have an intermediary to do it for you, these guides will take you through each step and set out your options.

For full guidance, please see:

UK response to US statement on steel and aluminium

The Department for International Trade welcomes the US Administration’s commitment to consult closely on bilateral and multilateral trade issues.

Following a statement issued today by the US Department of Commerce, a Department for International Trade spokesperson said:

We welcome the Biden Administration’s willingness to work with us to address trade issues relating to steel and aluminium, and it is encouraging that the US is taking steps to de-escalate this issue.

The International Trade Secretary recently held positive discussions with US Trade Representative Katherine Tai in London. The UK is committed to addressing both global steel overcapacity and decarbonisation, and we remain focused on agreeing a resolution that sees damaging tariffs removed to the benefit of businesses on both sides of the Atlantic.