The UK has left the EU, and the transition period after Brexit comes to an end this year. Take action now to get ready for new rules from January 2021. This bulletin is issued by the Department for Business, Energy and Industrial Strategy and provides the latest information for businesses.
VAT (also re eCommerce)
Customs, VAT and Excise UK transition legislation from 1 January 2021 Statutory Instruments have been updated today to include The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020.
VAT and overseas goods sold directly to customers in Great Britain from 1 January 2021. How sellers will deal with VAT for goods from overseas that they sell direct to customers in Great Britain from 1 January 2021.
VAT and overseas goods sold to customers in Great Britain using online marketplaces from 1 January 2021 How online marketplaces will deal with VAT for goods from overseas that are sold to customers in Great Britain from 1 January 2021.
Product safety and metrology from 1 January 2021: Great Britain: Guide added on Weights and Measures (Packaged Goods) Regulations 2006.
Product safety and metrology from 1 January 2021: Northern Ireland Guides added on General Product Safety Regulations 2005 and Electromagnetic Compatibility Regulations 2016.
Reminder: Moving goods on wooden pallets (ISPM 15 requirements)
After the end of the Transition Period, all wood packaging material (WPM) moving between GB and the EU must be treated and appropriately marked in compliance with international standards (ISPM 15). The legal requirement applies in both directions. The WPM holding a consignment may be subject to inspections upon entry to GB to verify compliance with the ISPM 15 requirements from 1 Jan 2021.
The information can be found in the Border Operating Model here