The Brexit Transition Period is Coming to an End

Posted by Emma Turner
Blog originally posted on 08/12/2020 03:15 PM


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The Brexit Transition period ends on December 31st 2020. As of January 1st 2021, the United Kingdom of Great Britain (UK) officially leaves the European Union (EU). Tradewin has identified some key areas that traders need to prepare for when the UK becomes a third country to the EU. These key areas need to be considered regardless if there is an agreement between the EU and the UK, as formalities at the borders will need to be completed.

EORI (Economic Operators Registration and Identification) Number.

Your business requires an EORI number to be able to import/export goods, whether you are based in the EU and trade with the UK or vice versa.

If you are planning to move goods into/out of the EU and the UK after the transition period, you will need two EORIs; one for the EU and one for the UK movements.

Harmonized System (HS) Classification

You need to ensure that you have the correct HS Classification for all your products.

The HS Classification is an 8-10 digit number that is recorded on Customs Declarations, which identifies the customs duty and VAT rate and other import charges that are to be levied on the goods. Additionally, the HS classification will determine if there are any additional requirements in place to import or export the goods. As of January 1st, 2021, the goods will need to be classified under their own respective tariff system when crossing a border into or out of the EU. The UK government has published its new tariff scheduled which can be accessed via the UK Global Tariff tool. We recommend businesses determine the tariff numbers and duty rates before Brexit become effective to understand duty implications and trading requirements.  

Origin of Goods

Proving origin will become important as of January 1st 2021 when trading between the EU and the UK. Regardless if the EU has a free trade agreement with the UK, importers and exporters will have to prove the origin of their goods. Tradewin has noticed that companies do not realize that origin is critical to determine the correct duty rate and to make sure no anti-dumping or countervailing duties apply on the imported goods, or if there are any import or export limitations for goods manufactured or wholly obtained from certain countries.


In the current relationship between the EU and the UK the transaction value might not always be clear for a certain shipment. Due to long lasting agreements between sellers and buyers the value of the transaction might be settled monthly, or you provide products free of charges. After Brexit, customs formalities will need to take place at the borders and goods need to have an appropriate Customs Valuation.

Tradewin Europe has been in constant communication with its customers to resolve questions on the four topics listed above. If your business is looking for support in preparing for Brexit, Tradewin has the knowledge and experience to help and support you. Regardless if you are just looking for customs validation or are just starting to review the impact on your business, we are ready to help.

Download our free white paper to learn more about Brexit

Topics: Europe, HS Classification

Blog originally posted on 08/12/2020 03:15 PM

Written by Emma Turner

Before joining Tradewin in 2018, Emma worked for HM Revenue & Customs (HMRC) in the UK for 27 years; with the last 19 years being in the Customs & International Trade department. Emma brings extensive knowledge and experience in AEO, EU Law, Customs Procedures and Valuation. During her time in HMRC, Emma assessed over 80 companies through their AEO-C and AEO-S authorisations, including companies within manufacturing, freight and retail sectors. In addition, Emma also brings an insight on how customs authorities process applications and apply the law for approvals and authorisations within the Customs & International Trade sector. Emma is based in London, UK.