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Brexit: we can help find the right solutions for you!

The UK has left the European Union with a trade deal, reached On December 24, 2020. This Trade and Cooperation Agreement between EU-UK is based on the following 4 pillars:

1. Free, fair and sustainable trade: The agreement guarantees zero tariff and zero quota between the EU and the UK for all goods that meet the appropriate rules of origin. To this end, it specifies the rules of origin that will apply to the goods in order to benefit from the preferential trade conditions under the agreement

2. Connectivity, fisheries, sustainability and shared opportunities: The agreement also guarantees continuous air, road, rail and sea connectivity between the two territories while ensuring the conditions for fair competition between operators in these sectors. It provides for giving European fishermen access to British waters for a transitional period of 5 and half years, until June 2026

3. A new framework for citizens’ security (EU and UK): The agreement establishes, among other things, a new framework for police and judicial cooperation, in particular to fight cross-border crime and terrorism

4. A new EU-UK governance framework for a lasting cooperation by taking into account all the questions that may concern the relations between the two parties, in order to maintain legal certainty for businesses, consumers and citizens

The EU27 and the UK are now two separate markets with different regulations and legal perimeters. Customs formalities and customs controls on trade in goods between the two territories have been re-established.

To support your customs and logistics operations from/to the UK, GEODIS provides you with background information, action list and official links along with a network of customs experts that can handle all of the import and export movements of your goods according to the latest regulations.

  • Do you know which port/airport you use for your flows between EU/UK?
  • As UK will become a ‘third country’, the flows between the UK and the EU will require customs declarations to be made: What customs procedures do you have for trade with non-EU markets? Are you ready, if the need arises, to apply these to imports from or exports to the EU?
  • Do you know the HS codes (international customs classification system) for your products?
  • Do you know the origin of the goods that you buy and sell?
  • The trade deal provides zero tariffs and zero quotas on all trade in goods originating in the EU or the UK. Check your products if they are from EU or UK origin, if not Duties will apply!
  • To apply for zero rates, UK and EU statements of origin must be mentioned on invoices or other commercial documents. Find out the conditions to be able to issue statements of origin on those documents.
  • Do you know the customs value of the goods that you buy and sell?
  • Which “incoterms” do you use?
  • Are your goods subject to prohibition or restriction? Do they need additional documentation (import/export license…)?
  • Do you have EU customs authorizations (e.g.: EU IPR procedure) or a trusted trader scheme such as Authorized Economic Operator (AEO)? As they will no longer be valid in the UK, what will be the impact on your business?
  • Do you have a customs representative to carry out your customs formalities? Do you have the appropriate power of attorney in place with your customs representative?...

Britain started 2021 in a new relationship with its biggest trade partner, and businesses are contending with delays. The re-imposed customs formalities have resulted in a lot of paperwork, missing information or documents, lack of resources and knowledge in general.

At GEODIS, we use our worldwide customs presence and expertise to help you complete the whole Brexit formalities and more specifically manage your import and export customs brokerage activities. We are a certified partner (SAFE, AEO, …) to ensure compliant services and transparency throughout every step of your customs clearance process.

Find out more about GEODIS Customs expertise.

National Brexit information in member states


Proposal for a regulation of the European Parliament and of the Council on common rules ensuring basic road freight connectivity with regard to the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the Union


Relations with the United Kingdom


Consequences for public administrations, businesses and citizens of the EU


Preferential origin and statements of origin

The trade and cooperation agreement between the EU and UK provides zero tariffs and zero quotas on all trade in goods originating in the EU or the UK. More information on the trade in goods, rules of origin and the origin statement can be found in the following document and annex org-4: https://ec.europa.eu/info/sites/info/files/draft_eu-uk_trade_and_cooperation_agreement.pdf

For shipments above EURO 6000, the exporter must be registered as an approved exporter in REX (Registered Exporter system). More information can be found here: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/rules-origin/general-aspects-preferential-origin/arrangements-list/generalised-system-preferences/the_register_exporter_system_en

Importing and exporting

New tariff regime

The UK has published its new tariff regime the UK Global Tariff (UKGT) which will apply as of 1st January 2021. From that date, goods imported into the UK, from European Union or other countries, will be taxable with customs duties unless exceptions such as:

  • Goods from country that has a trade agreement with the UK
  • Goods have a relief or tariff suspension that is operated by the UK
  • Goods from countries belonging to the Generalised Scheme of Preferences.

It does not cover other import duties, such as VAT, the precise details of trade remedies measures, other restrictions on imports, such as anti-dumping, countervailing or safeguards. This will replace the EU’s Common External Tariff (CET). The new English customs duties rates can be consulted on the website "gov.uk".

Other links




Preferential origin and statements of origin

The trade deal provides zero tariffs and zero quotas on all trade in goods originating in the EU or the UK.
More on the origin statement can be found here https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu/annex-b-statement-on-origin-text

More on statements of origin when exporting from the UK to the EU https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-between-the-uk-and-eu

SPS (sanitory and phytosanitory) controls on goods imported from United Kingdom