As we all know, as for today, there is still no clear scenario on what will happen about Brexit, and if it will be Hard-Brexit or not.
However, it’s clear that in the absence of a Withdrawal Agreement, which would put in place a transition period until the end of 2020 (with the possibility of an extension foreseen in the Withdrawal agreement), the UK will be treated as a non-EU country for customs purposes as of 30 March 2019.
Brexit will affect companies which
- sell goods or supply services to the UK, or
- buy goods or receive services from the UK, or
- move goods through the UK.
The impact will be on Custom formalities, Custom duties, Prohibitions or restrictions, Import and export licences validity, Authorisations for customs simplifications or procedures, VAT, Movements of goods to and from UK
Therefore the European Commision has issued some detailed Preparedness notices on Brexit to help companies in this transition.
Full documents are available at the following links
https://ec.europa.eu/taxation_customs/uk_withdrawal_en
https://ec.europa.eu/info/brexit/brexit-preparedness/preparedness-notices_en