13 February 2020

We are now officially in the Brexit transition period, and the Government has confirmed plans to introduce border controls for all EU goods after the end of the transition period on 31 December 2020.

At the Border Delivery Group we attended, Michael Gove stated “we will nevertheless seek to minimise friction through customs facilitations and cooperation between regulators", so the question remains as to how, where, and when the border controls will be applied.

To read the Government press release, click here.

All the easements which were put in place to prepare for a No Deal Brexit may or may not remain after the transition period is over. This includes:

  • Transitional Simplified Procedures (TSP) – although the Government has advised traders to keep their registration in a safe place
  • Temporary Tariff Regime
  • Postponed VAT accounting
  • European conference of Minister of Transport (ECMT) permits
  • The 6 month easement of the EU accepting UK community licences for UK hauliers driving in Europe
  • EU Safety and Security easements

What you can do today while the UK Government starts the negotiations on a EU/UK Free Trade Agreement is:

Ensure your commercial invoices for UK/EU movements have:

  • A clear description of the goods, with the correct commodity code, if possible.
  • A clear invoice value with the currency stated and Incoterms shown
  • Both EU and UK EORI numbers


As always, I hope this information proves to be useful.