Brexit deal implemented on January 1st 2021


25 Jan 2021

On January 1st 2021, Brexit became a reality. A “No deal” scenario was narrowly avoided when after years of negotiating; the EU and the United Kingdom finally reached an accord. The European Parliament still needs to grant approval, but on January 1st, the provisional trade agreement came in to force. We’ve summarized the most important points for you, the importer or exporter of cargo;

  • Customs formalities

As of January 1st 2021 a customs declaration will need to be issued for all imports and exports.

Normally upon import clearance, import duties need to be paid. In order to make use of the ruling on reduced or abolished import duties, the cargo must be of so named “preferential origin”, which you have to be able to prove. There are several ways in which to do so, each clearly described by the Chamber of Commerce:

When importing in to the EU or the UK, VAT is always levied. Both in the EU as well as in the UK, VAT can be deferred to the addressee, by way of PVA (Post VAT Accounting). A detailed explanation can be found on the government tax website


For all your questions about BREXIT and the corresponding customs steps, please feel free to contact us.

As your Freight forwarder, Embassy Freight can help you with issuing your customs documents and declarations, provided we’re handling your transport as well.


Source: EVO Fenedex/Dutch Tax and Customs Administration/CoC