Trade and customs after Brexit: Key dates in 2021
Since a trade deal has been agreed between the UK and the EU, businesses must ensure they are up to date with changing rules and regulations surrounding their business operations. Key dates for companies to note in 2021 are listed below.
More dates will be added as trade policy develops. For example, potential changes to commodity codes, agreements - if any - between the UK and EU on Mutual Recognition/adequacy and around Trade in Services.
In addition to the impact of the key dates noted below there are impacts that have already arisen as a result of the UK-EU Trade and Cooperation Agreement for example on Rules of Origin, Bilateral Cumulation and Recognition of Professional Qualifications.
Northern Ireland: Traders will be required to provide information to the Trader Support Service to enable supplementary declarations (subject to Incoterms).
Postponed VAT Accounting (Imports): Businesses using Postponed VAT Accounting must start to complete records and provide returns.
REACH: The transfer of UK registrations to the EU must be completed by the end of March 2021. If not, the transfer will be cancelled, and registration revoked resulting in UK registrants no longer being able to legally place substances on the EU market.
Northern Ireland
- GB suppliers will be required to provide Export Health Certificates for goods sold to supermarkets in NI
- The three-month grace period ends on 1 April 2021. If you are an NI business receiving goods valued at £135 or more through an express carrier or Royal Mail Group, you must submit a declaration (submission required three months from receiving the goods)
UK Border Operating Model
Phase 2 comes into effect, impacting imports for Products of Animal Origin (POAO), including import pre-notification through IPAFFS and physical checks at the point of destination.
EU Settlement Scheme
Applications close on 30 June.
UK Border Operating Model
Phase 3 comes into effect which means:
- Import declarations are required for all imported goods
- Declarations are now required for deferred declarations for imports prior to 30 June
- Businesses who have deferred import declarations will be required to apply for CFSP approval (Customs Freight Simplified Procedures), unless they use the services of an agent
Entry Safety and Security
Declarations are now required for all imported goods.
Physical checks at UK borders (or designated inland inspection points) will be enforced.
Data Flows
Unless there is a data adequacy agreement, the UK will become a third country outside of the EU for the purpose of personal data transfers. This will have an impact on UK businesses holding EU personal data.
€22 Low Value Consignment Relief
This scheme ends on 1 January and from then all imports will be subject to EU VAT.
Introduction of the One-Stop-Shop (‘OSS’) single EU VAT return and withdrawal of Distance Selling thresholds.
Northern Ireland
Waiver declarations end on Chilled Meats moving from GB to NI
The one-year transition period for use of CE Marked goods in the UK ends.
Statement of Origin
The grace period for holding a supplier’s declaration at the time of claiming preference ends.
Northern Ireland
End of the 12-month grace period on meeting regulatory requirements for medicines (grace period introduced to avoid any disruption to flow of medicines from GB to NI).
