Trade

The UK left the EU on 31 January 2020, and the transition period ended on 31 December 2020. The new relationship – and a new trade deal – with the EU began on 1 January 2021, with the Northern Ireland protocol in place. This protocol is now due to be superseded by the Windsor framework by autumn 2023.

The original agreement established tariff- and quota-free trading of goods and services between the UK and the EU, and co-operation in science, climate change, nuclear and fusion research, security and transport.

Importing goods and services

If you import goods and services from the EU to the UK, you are now required to declare goods and understand the new rules for the goods you handle, such as import licences or certificates. You will also need to change the EORI number you operate with, and ensure you pay the correct tax and duty.

Find out about the importation rules.

Exporting goods and services

If you export goods and services from the UK, to the EU you are now required to declare goods and understand the new rules for the goods you handle, such as export licences or certificates. You will also need to change the EORI number you operate with, and ensure you pay the correct VAT.

Find out about the exportation rules.

Personal data and GDPR

If you receive, use or share personal data, your organisation may need to have standard contractual clauses (SCCs) in place with EU counterparts in order to legally receive personal data from the EU.

Find out more about the use of personal data.

Ireland

Many of the new importation and exportation rules will not apply if you trade between the Republic of Ireland and Northern Ireland. For example, you’ll not usually need an EORI number if you only move goods between Northern Ireland and Ireland.

In addition, if you are moving goods from anywhere in the UK to Northern Ireland, these goods will be exempt from most checks and customs requirements and will move in a ‘green lane’. If the goods are to move onwards from NI to the Republic of Ireland or elsewhere in the EU, they will require the usual third-country checks, and will move in a ‘red lane’.

Find out more about the rules for trading on the island of Ireland.

Trading chemicals

The UK’s Health and Safety Executive has established an independent Prior Informed Consent (PIC) regulatory regime in Great Britain (GB) for the export and import of certain hazardous chemicals. Businesses exporting or importing PIC-listed chemicals from, or to, GB are required to comply with the new GB PIC regime, and there are new procedures and arrangements for notifying exports of PIC-listed chemicals from GB.

Unless replaced via the Windsor framework, under the Northern Ireland protocol, the EU PIC Regulation will continue to apply to Northern Ireland.