UK exits the EU (customs)

I posted before on Brexit Notices issued by the EU to Operators and Stakeholders. The EU has now set up a specific Brexit Customs website here.

Two Notices are available on this website :

(1) EU rules in the field of customs and indirect taxationhere.

Authorisations granting the status of Authorised Economic Operator (AEO) and other authorisations for customs simplifications, issued by the customs authorities of the United Kingdom will no longer be valid in the customs territory of the Union (from the exit day).

Goods originating in the United Kingdom that are incorporated in goods exported from the EU to third countries will no longer qualify as “EU content” for the purpose of the EU’s Common Commercial Policy. This will affect the ability of EU exporters to cumulate with goods originating in the United Kingdom and may affect the applicability of preferential tariffs agreed by the Union with third countries.

Taxable persons wishing to use one of the special schemes of Chapter 6 of Title XII of the VAT Directive (the so-called Mini One-Stop Shop or MOSS), who supply telecommunications services, broadcasting services or electronic services to non- taxable persons in the EU, will have to be registered for the MOSS in a Member State of the EU (from the exit day).

(2) EU rules in the field of import/export licences for certain goodshere.

As of the withdrawal date, import/export licences issued by the United Kingdom as an EU Member State on the basis of Union law will no long be valid for shipments to the EU-27 from third countries or vice versa.

This applies to : (full list is in the Notice)

– waste shipments

– certain hazardous chemicals

– ozone depleting substances

– drug precursors

[Article 50 transition arrangements, if agreed, may change the exit day from 00:00 30 March 2019 (CET) to 31 December 2020 – I posted separately about the Transition/Implementation Period]