Withdrawal of the UK and EU rules in the field of customs, including preferential origin

Abstract

Since 1 February 2020, the United Kingdom (‘UK’) has withdrawn from the European Union and has become a ‘third country’.2The Withdrawal Agreement3provides for a transition period ending on 31 December 2020. Until that date, EU law applies to and in the UK.4During the transition period, the EU and the UK will negotiate an agreement on a new partnership, providing notably for a free trade area. However, it is not certain whether such an agreement will be concluded and will enter into force at the end of the transition period. In any event, such an agreement would create a relationship which in terms of market access conditions will be very differentfrom the UK’s participation in the internal market,5in the EU Customs Union, and in the VAT and excise duty area. Therefore, all interested parties, and especially economic operators, are reminded of the legal situation as of the end of the transition period, including the relevant separation provisions of the Withdrawal Agreement (Part A below). This notealso explains the rules applicable to Northern Ireland afterthe end of the transition period (Part B below).