The UK is no longer part of the EU Customs Union. Trade is now governed by the UK EU Trade and Cooperation Agreement (TCA) (the Northern Ireland Protocol applies to Northern Ireland).
- As of 1 January 2021, UK goods exported to the EU are eligible for zero tariffs if the goods meet the Rules of Origin requirements set out in the Agreement and have the right documentation. If not, the goods may be subject to EU tariffs.
- The same applies for EU goods imported into the UK.
Read more: Tariffs and Rules of Origin