Brexit Customs Border

The Brexit border showed that a zero-tariff trade deal does not mean frictionless trade, and it changed how ecommerce brands ship between the UK and the EU. The UK left the EU single market and customs union at 11 p.m. on December 31, 2020, a week after the two sides agreed a Trade and Cooperation Agreement. The deal kept tariffs at zero for goods meeting rules of origin, but every shipment now needed export and import declarations, and VAT applied on entry. Many brands added a separate UK or EU stock location or switched to delivered duty paid shipping to avoid surprise charges for customers.

• Commercial InvoiceSeller's invoice that customs uses
• Certificate of OriginDocument that proves where goods were made
• Customs BrokerLicensed filer of US customs entries

• EU Single Market1993 · Goods cross EU internal borders without customs checks
• EEC Customs Union1968 · Six EEC states drop internal duties and share a tariff

• Windsor Framework2023 · UK-EU deal on goods moving from GB to Northern Ireland
• UK Low-Value Import VAT Rules2021 · UK rules taxing imports up to £135 at point of sale

1. EU-United Kingdom agreement: consequences on customs (DS Avocats) dsavocats.com
2. New rules for trade in goods with Great Britain applicable from January 2021 (KPMG) kpmg.com
3. New era in UK-EU trade begins (Institute of Export and International Trade) export.org.uk