Find out what to do if you’re moving goods or have goods in customs procedures at the end of the transition period

Ongoing customs movements and procedures at the end of the transition period

Customs movements that start ahead of the end of the transition period will continue under the rules in place when the movement started, provided the goods being moved have Union status.

Goods have Union status if they’re in free circulation in the EU, having either originated in the EU or having been imported from outside the EU and released for free circulation.

Goods start their movement when either:

• you, or another person on your behalf, collect the goods in order to bring them to:
  • Great Britain from the EU or from Northern Ireland
  • Northern Ireland from Great Britain
• you despatch the goods to:
  • Great Britain from the EU or from Northern Ireland
  • Northern Ireland from Great Britain

If you’re carrying goods in accompanied baggage, the movement starts when the aircraft, train or vessel on which you are bringing the goods to Great Britain from the EU or from Northern Ireland, or to Northern Ireland from Great Britain, is scheduled to depart.

If you’re moving goods between non-EU countries and the UK at the end of the transition period, from 1 January 2021, the UK will apply a UK-specific tariff to imported goods. This UK Global Tariff will apply for import declarations that are accepted after 11pm on 31 December 2020.

Click the links below for more information:

1. Moving goods between the EU and Great Britain
2. Moving goods between Great Britain and Northern Ireland
3. Providing evidence about ongoing movements of goods
4. Moving excise goods
5. Amending or diverting an existing safety and security declaration
6. Moving goods between Great Britain and a non-EU country via an EU Member State
7. Open movements using ATA carnets
8. Goods held in a customs special procedure or in Temporary Storage
9. HMRC service availability