The Brexit transition period agreed in the Brexit Agreement between the UK and the EU will end at the end of 2020.
In 2021, both the UK and the EU have made corresponding amendments and adjustments to the customs declaration and tax payment of imported goods and issued a number of new regulations.

Customs clearance at the port of entry

Since January 1, 2021, a customs border will be established between the UK and the EU, so shipments need to be cleared at the corresponding Port of entry.
-Shipments destined for the UK should be cleared at the corresponding ports in the UK
-Shipments destined for the European Union should be cleared at the corresponding EU port outside the UK
If importers need to continue to do business in the UK and other EU countries, they should prepare

in England

  • Operator Registration and Identification Number (EORI)
  • Importer Registration Number (IOR)
  • UK Value Added Tax (VAT) registration number

In EU countries

  • Operator Registration and Identification Number (EORI)
  • Importer Registration Number (IOR)
  • Value-added tax (VAT) registration number in EU customs clearance countries

Duties and VAT

UK from January 1, 2021

-Cancel the minimum VAT exemption declaration amount standard for imported shipments, namely, shipments imported into the UK, any declared amount, are subject to VAT

-For imported items with a value not exceeding £135, the sender will be responsible for the settlement of value-added tax with HMRC (UK Revenue and Customs). If the recipient has already registered for VAT in the UK and provided the seller with a valid VAT registration number, the recipient can process the payment of VAT through reverse collection

EU from July 1, 2021

-The value-added tax exemption policy will be canceled for low-value imported shipments with a value of no more than 22 euros
-For imported shipments with a value not exceeding 150 Euros, only value-added tax and no customs duties are required
-Import shipments with a value of more than 150 euros are still subject to VAT and customs duties