Import and export of goods between the UK and EU post-Brexit [Archived]
Import and export of goods between the UK and EU post-Brexit [Archived]

The following Commercial practice note provides comprehensive and up to date legal information covering:

  • Import and export of goods between the UK and EU post-Brexit [Archived]
  • Introduction
  • The implementation period
  • Government publications and guidance
  • UK/EU position on future trading relationship—timeline
  • Principal new UK legislation on import and export of goods
  • Incoterms®
  • International trade and alternative UK trade models post-Brexit

ARCHIVED: This Practice Note has been archived and is not maintained. It collates key developments relating to the import and export of goods generally between the UK and EU and a timeline of the UK/EU negotiations for their future trading relationship from exit day (31 January 2020) up to IP completion day (31 December 2020) . For information on the impact of IP completion day on the trade in goods, see Practice Notes: What does IP completion day mean for Commercial? and What does IP completion day mean for supply of goods?

STOP PRESS: On 24 December 2020, the European Commission and UK government announced an agreement in principle on the legal terms of the future UK-EU relationship. Announced just one week before IP completion day, the EU-UK Trade and Cooperation Agreement (TCA), and associated agreements came at the eleventh hour, leaving little time to put in place the necessary legal and practical arrangements to make the deal fully operational. The deal was signed on 30 December 2020 and approved by the UK Parliament (along with implementing legislation). Due to the time pressure, the UK and EU agreed that the deal would apply provisionally from 1 January 2021, pending full ratification by the EU. The provisional TCA and associated agreements, declarations and notices were published in the Official Journal of the European Union (OJEU) on

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