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Posted Thu, 10 Dec 2020 12:54:51 GMT by Holly Tonge
We are hearing from the EU that goods which depart the EU in 2020 and arrive in GB in 2021 will be treated as though they are in free circulation rather than an import. Is this correct and if so can you please provide a link to guidance on this matter?
Posted Thu, 17 Dec 2020 14:58:33 GMT by HM Government Admin1
Thank you for your post.

Goods have Union status if they are in free circulation in the EU, having either originated in the EU or having been imported from outside the EU and released for free circulation. Goods with Union status moving from EU to GB that started their journey before 23:00 GMT on 31 December but cross into GB after 23:00 GMT may come into GB without a declaration, provided appropriate evidence of their Union status at the start of the movement and the time of start of movement can be supplied. Proof that the movement started before the end of the transition period should be provided by a transport document.
Any of the following are sufficient to prove the Union status of the goods.
• A transit declaration bearing the status ‘T2’
• A T2L or T2LF , for goods of less than €15,000 an invoice or transport declaration can also be accepted
• A customs goods manifest showing ‘C’ status presented to an inventory linked port
• An appropriate TIR or ATA Carnet • Excise declaration data referred to in Articles 21, 26 and 34 of Council Directive 2008/118/EC The Union status of the goods can be assumed and no evidence further evidence will be required where the goods move across the border:
• By air, provided that they are loaded or transhipped in either the UK or the EU, where such goods are carried under cover of a single transport document, provided that the movement by air started before the end of the transition period
• The goods are moved between the EU and the UK by an approved Regular Shipping Service provided that the movement started before the end of the transition period and the status of the goods has not been altered.

Any response to a question is intended to provide only general information about the topic raised and is based on the relevant legislation and wider framework as applicable at the date the response was published. The responses provided on this forum do not amount to legal advice and those asking questions should consult their own lawyers for legal advice as appropriate.

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