Commentary

V3.301 Introduction to imports in the post-Brexit era

Part V3 Supplies, acquisitions and imports

V3.301 Introduction to imports in the post-Brexit era

Overview of imports

V3.301 Introduction to imports in the post-Brexit era

Following the UK's departure from the European Union on 31 January 2020 and the subsequent ending of the Brexit implementation period at 11pm on 31 December 2020 ('IP completion day1'), EU member states have become 'third countries' with respect to the UK, with the result that movements of goods into Great Britain (there are different rules for Northern Ireland – see V3.360) from an EU member state have become 'imports' (rather than 'acquisitions' as previously2). They are therefore treated in the same way as movements from any other country, except:

  1.  

    •     during an interim period from 1 January 2021 to 31

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