TRADE WITH THE EU – January 2021

A new Era begins, following the Trade Agreement with the EU being agreed and ratified, in the dying days of 2020.

In readiness for the start of the new year, we have identified a few pages of the Trade Agreement that are of particular importance to trading with EU Countries. We also include a link to the Agreement for your information. We can supply links to other Customs Public Notices on the subject, if required.

Here is a link to the EU UK Trade & Co-operation Agreement:

All export consignments will now require a Commercial Invoice, Zero Rated for VAT, as an Export (Not a Reverse Charge for VAT, as before for intra-EU shipments).

For straightforward export of goods of UK or EU originating status the Declaration shown on pages 482/483, should be included on your Commercial invoice. (Please read the notes about the Declaration, but you do not need to include them on the invoice).

If the products you are exporting to the EU 27 States are not manufactured by your Company, you will need to have on file a Suppliers’ Declaration from the manufacturer or supplier confirming that the goods have UK or EU originating status.

Page 415 of the Trade Agreement covers the subject of originating status in great detail and is therefore very complicated and hard to interpret. We can provide links to other HMRC Public Notices and Guidance, that are becoming available.

If you have any questions on the subject of exporting to or importing from the EU or Worldwide, kindly send them on e-mail ( and we will endeavour to give you answers or point you towards further information and links, that are available.