BREXIT: End of the transition period
On 31 December 2020, the transition period for the United Kingdom’s withdrawal from the EU ended. This means that the UK is now formally a third country and EU law no longer applies there.
For the purposes of customs, the UK is treated as any other non-EU country as of 1 January 2021. In particular, customs procedures and formalities now apply to trade between the UK and the EU.
However, in accordance with the agreed Protocol on Ireland and Northern Ireland, EU customs rules and procedures generally continue to apply to goods entering and leaving Northern Ireland.