The European Commission released a Guidance Note on 14 July 2020 aiming to provide economic operators with information on changes in customs procedures relating to movements of goods between the European Union and the United Kingdom following 31 December 2020.
On 31 December 2020, the transitional period of the Brexit Withdrawal Agreement will end, following which the United Kingdom will be considered a third country also from a customs perspective. This essentially means that all customs formalities will be applicable to movements of goods between the European Union and the United Kingdom; furthermore, all licences, authorizations, registrations, etc. (including binding tariff information decisions and binding origin information decisions) previously obtained by UK economic operators will cease to be valid.
The Commission especially emphasizes that UK economic operators will need to reobtain an EORI (EU customs identification) number if they have a permanent business establishment in the European Union, or are planning to lodge a customs declaration/apply for a customs decision.
Goods originating from the United Kingdom will also qualify as "non-originating" according to EU preferential trade agreements. This means, among other things, that these good will not benefit from a preferential customs duty rate when imported into the European Union.
The Guidance Note also briefly describes the customs procedures that will be applicable to products moving between the European Union and the United Kingdom, as well as the special provisions applicable to Northern Ireland.