My online manual
Exit of the United Kingdom from the European Union – BREXIT
Number 26-2018 / Area: Signpost across the global market
Source and information: Chamber of commerce of Slovenia (GZS), 12th of June 2018,
On the 29th of March 2017, the United Kingdom of Great Britain and Northern Ireland officially notified of the decision to withdraw from the European Union. The exit procedure is further defined by the article nr. 50 of the Treaty on European Union. In accordance with this article the United Kingdom will no longer be a member of the European Union from 29th of March, which is two years after the official notification.
In case of the transitional period from 30th March 2019 to the end of the year 2020, there will be certain rules of the single market and the customs union that will continue to be applied.
Influence of exit of the United Kingdom from the EU to the customs area
On the websites of the European commission, Directorate-General for Taxation and Customs Union of UK, they published information for economic operators. By publishing this information, the European Commission wishes to draw attention to the withdrawal of UK from the EU in the field of customs, indirect taxes, prohibitions and restrictions.
Customs and indirect taxation
After the withdrawal of UK from the EU, the UK will become a third country. Therefore, from the moment of the exit, the rules on customs and indirect taxation of the EU will no longer apply to the UK. The goods brought into the territory of the EU from the UK or brought out of the customs territory of the EU will be an object of customs supervision, customs controls and corresponding customs duties. Authorisations of Authorised Economic Operators (AEO) and other authorisations for customs simplifications, issued by the customs authorities of the UK, will no longer be valid on the customs territory of the EU. When importing goods from the UK, VAT will be charged in accordance with the VAT Directive, while VAT on exported goods from the EU will not be charged.
Detailed information is published in the document of European commission of UK.
Prohibitions and restrictions
Different fields of European legislation for some certain types of goods foresee that their imports from third countries into the EU or exports from the EU to third countries are approved or authorised by the competent authority of the country – member of EU. In most cases, such approval is not necessary for shipments within the EU, since the control of the compliance of the goods is, as a rule, a part of customs control in EU.
The withdrawal of UK from the EU will require the approval or authorisation also for the goods that will be imported from the UK into the EU or exported from the EU into the UK. From that day on, permits or approvals, issued by the UK authorities and based on the European legislation, will not be valid any more.
Detailed information is published in the document of European commission of UK.
Information on exit
Source: Financial Administration of the Republic of Slovenia