Brexit transition: A starting point on what to consider.


Regardless of the agreement on tariff free trade between the UK an EU there will undoubtedly be additional documentation when importing and exporting goods from 1st January 2021.


We want to ensure our clients are planning where possible and considering additional business matters such as data protection and intellectual property.


We have listed below some areas for your consideration and links to helpful Government information and resources to help you best prepare during the final month, ahead of 1st January 2021.

Here are some of the areas you should consider, particularly if you import or export goods to the EU, and have not had the need to complete the various forms before:


Moving goods to and from EU – Link for an EORI

Import and export forms

Step by step guide if you export goods

Sector specific transition rules

The VAT reporting rules for EU sales

Importing goods guidance

Step by step guide on importing

Information of paying VAT on imports

HMRC YouTube videos on international trade

Register for Authorised Economic Operator (AEO) status to allow simplified customs procedures. Application does take time and is complex


In the event of the EU and UK not agreeing a free trade agreement, from 1st January 2021 all exports and imports to the EU will be subject to tariffs.

You will need to identify where “inputs” come from and which categories of product they fall into so you can work out the tariffs that will apply.

The UK Government have published trade tariffs duty and VAT rates by commodity on this site


If you currently have business agreements with EU companies these may need to be redrafted to cover off areas such as customs arrangements, import duties, definitions such as ‘territory’, dispute resolution and unanticipated administration as a result of Brexit.
Consult your lawyer for advice to avoid any potential issues sooner rather than later.


You should review all EU employees currently working in your business and ascertain whether they are applying for “Settled status” by 31 December 2020.
Your UK employees working in the EU may need to apply for similar status.

If you are involved in eCommerce the Government has written EU guidance

Data Protection guidance will be updated once agreements have been made and will be published here:

Copyrights – A substantial part of UK copyright law is derived from the EU copyright framework. This is an area you will need to discuss with your lawyer.

For Intellectual Property

For Trademarks


Finally, there are options available to form a company within the EU.
Talk to us about how we can help you if this is something you are considering.