As of 1 January 2021, the transition period established in connection with the United Kingdom's (UK) withdrawal from the European Union (EU) will be over. This means that from 1 January 2021, trade in goods with the UK is subject to customs formalities.
The transition period will end on 31 December 2020. Up to the end of the transition period, no customs formalities are required in trade with the UK.
Companies that have commercial relations with the UK have to be prepared for changes.
You can assess the preparedness of your business using the following materials:
- "Brexit – how to get ready for the end of the transition period" on the website of the European Commission
- "Getting ready for the end of the transition period" on the website of the European Commission
- "Brexit transition: time is running out" on the website of the UK
Is your business ready for changes?
To get guidance on trade relations with a third country, please find the information on the Estonian Tax and Customs Board's website www.emta.ee ("Business client" – "Customs, trade in goods"). If you have any further questions, please contact our customer support at the e-mail tolliinfo@emta.ee or on the phone +372 880 0814.
Four general principles to know
- Customs declarations are lodged electronically through the Estonian Tax and Customs Board's online services environment e-MTA, and an EORI number is required.
- The customs declaration is lodged at each time the goods are received/dispatched/transited.
- The payment of taxes relating to the importation of goods (customs duties, excise duties, VAT) is made by means of a customs declaration.
- Goods are subject to both tariff and non-tariff measures upon entry and exit.
Four essential pieces of knowledge to benefit from
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The coverage of the most important topics can be found in the Guidance Note by the European Commission "Withdrawal of the United Kingdom and EU rules in the field of customs, including preferential origin" (PDF).
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Negotiations between the United Kingdom and the EU are still going on, which could also have a significant impact on customs operations after 1 January 2021. Please keep up with the changes yourself, since the information is changing rapidly.
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Northern Ireland is part of the customs territory of the UK, but no customs supervision, controls or formalities shall be applicable to goods moving between Northern Ireland and the EU, where those goods move as an intra-Union movement.
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Country codes – with regard to Brexit, from 1 January 2021, two country codes for the United Kingdom will be used when carrying out customs formalities: ‘GB’ and ‘XI’.
GB – depending on the context, covers the whole of the United Kingdom or the United Kingdom, with the exception of Northern Ireland.
XI – used to distinguish Northern Ireland (the customs territory of the EU) from the United Kingdom, where this is necessary when carrying out customs formalities.-
When to use ‘GB’ and ‘XI’?
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Operator details: the country code is entered on the customs declaration after the EORI number has been entered with the data in the EORI database. If the EORI number does not exist or does not need to be provided, the whole UK country code is ‘GB’, i.e. also for a person registered in Northern Ireland, the country is ‘GB’.
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When selecting the country of origin and destination, it is possible to select both ‘GB’ and ‘XI’ as the country. The selection of countries includes the codes:
GB – United Kingdom, except Northern Ireland;
XI – Northern Ireland. -
‘GB’ is always used to identify the country of origin and the country of transport. There is no need to distinguish Northern Ireland from the rest of the United Kingdom to identify the country of origin and the country of transport.
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The end of the transition period
The goods dispatched before 1 January 2021, but arrive at the EU from 1 January 2021 can be considered Union goods if it is proved that the movement of the goods started before the end of the transition period and the goods have the customs status of Union goods.
Potential situations that may arise at the end of the transition period have been described in item 5.3 (page 14) of the Guidance Note "Withdrawal of the United Kingdom and EU rules in the field of customs, including preferential origin" (PDF).
Information on customs clearance
In the following, we will draw attention to some of the most important aspects of trade with third countries.
- If your business does not yet have an EORI number required for customs clearance, we recommend to request it from the Estonian Tax and Customs Board in good time.
EORI number check
Economic operators registration (EORI) »
- Customs declarations and related authorizations granted by customs authorities
- Customs value, commodity codes and potential customs duties
- Import and export bans as well as restrictions
- Sanitary and phytosanitary controls (more information on the web pages "Trade, import and export", "Phytosanitary control" and "Export and phytosanitary certificate" of the Agriculture and Food Board)
When planning the export of plants and plant products, it should first be checked whether these are subject to plant health control in the country of destination and therefore require a phytosanitary certificate. -
Transport of goods by road (transit procedure)
The UK accedes to the Convention on a common transit procedure (CTC). This means that the application of the transit procedure is governed by the CTC. The common transit procedure is used for the carriage of goods to or through a common transit country.
NCTS is continually used for transit operations. For goods with non-Union status, a declaration of the type ‘T1’ is drawn up in the NCTS. For goods with Union status, a declaration of the type ‘T2’ is drawn up in the NCTS.
The rules have been set out in the Convention on a common transit procedure of 20 May 1987. A more detailed overview is given on the web page „Convention on a common transit procedure". - Legislation
- Preferential treatment (how to apply the rules of origin when EU products containing goods of UK origin are taken out of the EU)
- The Market Access Database (MADB) managed by the European Commission for companies exporting from the EU about import conditions in third country markets.
- UK trade tariffs
Read more
- "Withdrawal of the United Kingdom from the EU" on the website of the European Commission
- NEW! "Legislative measures of the EU to prepare for the end of the transition period" on the website of the European Commission
- Brexit preparedness notices on the website of the European Commission
- NEW! "Border formalities between GB and the EU at the end of the Transition Period" (8.35 MB, PDF)
- About importing and exporting on the website of the Government of the UK
- NEW! "Brexit: End of transition period. FAQs on tax and customs" (PDF)
- Brexit: in 2020, during the transition period, taxation will not change »
- Information to businesses on the website of the Ministry of Foreign Affairs of the Republic of Estonia
- Website „Get ready for Brexit" on transporting cargo via the Dutch ports
- Information on Brexit on the websites of customs authorities: Ireland, Belgium, the Netherlands
- Guidance Note by the European Commission "Withdrawal of the United Kingdom and EU rules in the field of customs, including preferential origin" (PDF)
- Brexit transit business scenarios (PDF)
- Brexit export business scenarios (PDF)
- Guidance Note on Withdrawal of the United Kingdom and aspects of Excise in relation to movement of goods ongoing on the withdrawal date (PDF)
- Guidance on Excise for ongoing movements of goods
- Notices of the European Commission by sectors
- If you have not found the answer to your Brexit question, you can submit it via the online form on the website of the European Commission.
Useful links for guidance on moving goods between UK and EU from 1 January 2021
Getting Started
Keep Business Moving
- Trade with the UK from 1 January 2021 as a business based in the EU
- Brexit transition
- Starting to import: Moving goods from EU countries – GOV.UK
- Moving Goods Over Midnight
- HMRC videos, webinars and email alerts
Border Operating Model and How to import and export goods
- The Border with the European Union (PDF)
- Prepare to Import Goods to GB from 1 January 2021
- Prepare to Export Goods from Great Britain from 1 January 2021
- How to import goods from the EU into GB from January 2021 (PDF)
- How to export goods from GB into the EU from January 2021 (PDF)
Establish Terms and Conditions (Incoterms)
EORI Numbers
- Get an EORI number - GOV.UK
- EU National Customs Websites | Taxation and Customs Union
- French Customs Authorities - EU EORI
Establishment in the UK
- Check if you’re established in the UK or EU for customs
- Who should register for VAT (VAT Notice 700/1) – GOV.UK
Northern Ireland
Customs Procedures
Simplified Procedures
- Delaying declarations for EU goods brought into Great Britain from 1 January 2021
- Apply to use simplified declarations for imports
- Check if you can delay customs payments and declarations
Deferred Duty Payments
Facilitations for reusable packaging
VAT
- Who should register for VAT (VAT Notice 700/1) – GOV.UK
- VAT registration – GOV.UK
- Changes to VAT treatment of overseas goods from 1 January 2021
- Guidance for VAT on overseas goods sold to customers in GB using online marketplaces from 1 January 2021
Tariffs
- Check UK trade tariffs from 1 January 2021 – GOV.UK
- Guidance to UK Tariffs from 1 January 2021
- Changes to Legal Rulings from 1 January 2021
Customs intermediary or agent
Excise Goods
- Exporting excise goods to the EU from 1 January 2021
- Importing excise goods to the UK from the EU from 1 January 2021
Controlled Goods – Import Controls
Common Transit Convention
Rules of Origin
Importing and Exporting Animal Food and Plants
Export Health Certificates
Live Animals and Animal Products – GB-EU
- Importing animals, animal products and high-risk food and feed not of animal origin from 1 January 2021
- Importing products of non-animal origin
- Find an export health certificate – GOV.UK
- UK border control posts: animal and animal product imports
High Risk Food and Feed
SPS - guidance on plant and plant product imports
- Plant Health Portal - Post Transition Guidance
- Importing and exporting plants and plant products from 1 January 2021
- Importing products of non animal origin
SPS - List of high priority plants
- High Priority Plants (ODT)
ISPM15 International wood packaging standards
Chemicals
CITES (International Trade in Endangered Species)
- Import or export endangered species: check if you need a CITES permit
- Apply for CITES permits and certificates to move or trade endangered species
- Trading CITES-listed specimens through UK ports and airports from 1 January 2021
Food Labelling
- Food and drink labelling changes from 1 January 2021
- Importing and exporting plants and plant products from 1 January 2021
- Food Standards Agency: Homepage
- Importing products of non-animal origin
Exporting Medicines to the EU
Controlled Goods- Import/Export Licences
CE and UKCA markings / Regulations of Manufactured Goods
- Placing manufactured goods on the market in Great Britain from 1 January 2021
- Using the UKCA mark from 1 January 2021 - GOV.UK
- Conformity assessment bodies: change of status from 1 January 2021
UK Strategic Exports
Transport
Haulier’s handbook
Check a HGV is ready to cross the border and Kent Access Permit
ECMT
Goods moving over midnight
- EUROPEAN COMMISSION Brussels, 14 July 2020 REV2 – replaces the notes “Guidance on customs” (REV1) dated 22 November 2019 (PDF), see section 5.3 for EU position