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Prior to EU Exit:

Goods moving between the UK and other EU member states did so in a customs union regulated by EU legislation. This meant that UK businesses trading with the rest of the EU were not subject to routine customs controls, import duty and specific charges were not payable and businesses did not submit any customs import or export declarations. For VAT purposes, VAT registered businesses had to declare acquisition VAT on their purchases from the EU, which was accounted for through their VAT Return.

EU Exit Transition phase 31 January 2020 to 31 December 2020:

Although the UK left the EU on 31 January 2020, a transitional phase was in place where the UK continued to maintain the same customs arrangements prior to EU exit. This phase concluded on 31 December 2020.

After the end of transition on 1 January 2021:

The customs, VAT and excise arrangements in place as a result of the UK being part of the EU no longer apply in GB. GB is no longer subject to EU law on customs arrangements.

New UK legislation has been created to largely replicate the current rules for trade with non-EU countries to now apply to trade with EU member states. VAT and excise legislation have also been amended to reflect the fact that the UK is no longer part of the EU.

What additional documentation is now required for importing lifts?

  • Customs Declarations (both GB and EU)

  • Safety & Security Declarations

  • Port Passes

  • Kent Access Permit.


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