FAQ

Info Brexit

 

  1. Will BREXIT make EU customs rules inapplicable to the United Kingdom?

Yes. Using the exit procedure established in Art. 50 of the Treaty, the United Kingdom has decided to leave the European Union and not be subject to EU customs rules.

The agreement on the UK’s withdrawal provides for a transitional period from 1st February to 31 December 2020 for people and companies. Thus, nothing changes until the end of 2020. EU laws and procedures concerning free circulation of people, services, capital and goods will remain in force in the United Kingdom.

  1. Will there be a transitional period?

Yes.  The agreement on the UK’s withdrawal provides for a transitional period from 1 February to 31 December 2020 for people and companies.

  1. What happened on the 1st of February 2020?

The United Kingdom's withdrawal from the Union took effect on 11 p.m. GMT on 31 January 2020, and at that moment the Withdrawal Agreement entered into force, as per its article 185.

  1. Will there be any immediate changes following the ratification of the Withdrawal Agreement by the EU Commission on 30 January 2020?

Nothing changes for customs matters on 1 February 2020, because the agreement on the UK’s withdrawal provides for a transitional period from 1 February to 31 December 2020.

  1. What will happen on the 1st January 2021?

In the absence of further agreement, the United Kingdom (UK) will no longer be part of the tax and EU customs territory (VAT and excise duties) on 1 January 2021. Thus, the circulation of goods between the UK and EU will be considered as trade with a third country.

Before that date, however, the European Union and the United Kingdom will have the chance to define clearer and better rules for goods entering, exiting or transiting through the EU and UK tax and customs territories. Thus, 2020 will be the year of negotiations between the UK and the EU (and its MS).

  1. What will change for travellers going to the EU from the UK?

The agreement on the UK’s withdrawal provides for a transitional period from 1st February to 31 December 2020. Therefore, until 31 December 2020 nothing changes for travellers at customs level.

On the other hand, starting from 1 January 2021 and unless otherwise agreed, travellers from the UK to the EU travelling with goods (in their luggage or otherwise) will benefit only from the same releases from customs duties as those granted to travellers coming from non EU countries (VAT and import duty exemption and, if applicable, excise duty exemption). Specific information about the goods concerned and the relevant benefits can be found in the Italian Customs and Monopolies Agency’s website (www.adm.gov.it) as well as in the following link:

https://ec.europa.eu/taxation_customs/individuals/travelling/entering-eu_en

In major airports, the Italian Customs and Monopolies Agency has opened the so-called BREXIT ZONE ZONE offices, where travellers may ask and receive assistance. In the BREXIT ZONE offices, travellers will also find, both in paper or electronic format – information brochures concerning new customs obligations when travelling from and to the UK.

  1. Can non-EU visitors travelling from the United Kingdom obtain VAT refunds when they leave EU territory?

Unless otherwise agreed, as of 1 January 2021, non-EU visitors travelling from the UK will be refunded VAT paid on goods bought during their stay in the EU, provided that such goods were presented at an EU customs office, together with the relevant documents for a VAT refund, when leaving the EU. Please also see Guide for VAT refund for visitors to the EU

  1. I am an EU businessman. With BREXIT, what will change for my business with the United Kingdom?

Unless otherwise agreed, starting from 1 January 2021, customs rules and procedures applicable to Third Countries will be applied to commercial trade with the UK.

Operators selling goods to the UK that have never dealt previously with customs procedures, may ask for assistance from the competent territorial customs Offices who will help them to deal with the operational changes related to BREXIT.

  1. As from 1 January 2021, can I conduct customs operations for goods coming from the UK at the customs office nearest my company?

The UK has expressed its intention to join the Convention for common transit, once all procedures for exiting the EU have been finalised. This convention represents the legal basis for the transit system both in the EU and some neighboring countries, such as Switzerland. We do not know yet if and when the Convention provisions will become applicable to the UK. However, the European Commission is working for an agreement with the UK. Without an agreement, the EU will apply all rules and procedures laid down for third countries not being parties to the Convention.

  1. I trade alcohol products in the UK- How will BREXIT change my business?

Unless otherwise agreed, as from 1 January 2021, the sale of alcohol products by an Italian trader to a British purchaser is an export operation, that is the exit of excisable goods from EU Territory.

Where excisable products under excise-duty suspension arrangements are shipped via road, for example, the export procedure is applied, providing for the customs declaration to be sent by the economic operator to the export customs office. The export operation and movement of products under excise-duty suspension arrangements (with issuance of an e-AD) from the national tax warehouse till the place of exit from EU territory are finalised when a report of export is issued by the export customs office and the relevant visa exit is given by the customs office of exit.

  1. . I am an authorized economic operator: how will BREXIT impact my activity?

From 1st February 2020 to 31st December 2020, AEOs (Authorized Economic Operators), depending on the kind of authorization obtained, will continue to benefit from the relevant favorable treatments throughout EU territory, in line with the EU programme.

Unless otherwise agreed, as from 1 January 2021, AEOs’ operations to and from the UK will no longer be considered intra-Community operations. They will become import and export operations. Thus, from 1 January 2021, AEO authorizations obtained in the UK will no longer be valid, if no specific agreement of mutual recognition is signed. This is also true for those operators who have obtained the authorization in Italy (or in another EU Country) but trade also in the UK.

  1. What will happen to applications for customs protection of intellectual property rights and to relative acceptance decisions by the UK?

NNothing changes from 1 February 2020 to 31 December 2020. Unless otherwise agreed, as from 1 January 2021, the exit of the UK from the EU will impact the actions carried out by the Customs Administration aimed at protecting intellectual property rights. Thus, it will no longer be possible to submit applications for protection of intellectual property rights to the competent UK services. Likewise, acceptance decisions issued by the UK will no longer be valid in other EU countries. Applications and acceptance decisions issued by EU bodies submitted in other Member States will remain valid in the Country where the application was submitted and in all other EU MS. For more information, please visit: DG TAXUD.  

  1. How can I clear doubts or difficulties concerning customs procedures and related to BREXIT?

The Italian Customs and Monopolies Agency website provides useful information on customs clearance, transit and controls with non-EU countries, as well as on simplification procedures and customs reliefs. You can also: