For your information, we provide the following guidance documents on preferential treatment, origin and customs procedures, in relation to the Trade and Cooperation Agreement between the European Union and the United Kingdom:

–       Checklist for EU companies exporting to Great Britain or imported from said territory: the document includes the 10 key issues to take into account, such as verifying that the definition of exporter in the Agreement is met, the importance of verifying if the products meet the status of originator, registering in REX (EORI in the case of British companies), etc. 

–       Guide on distribution centers: this document analyzes the cases in which an EU merchandise arrives at a UK distribution center and returns to the EU after a while (all possible situations are analyzed, from goods that were sent to the UK before 1 January 2021 to goods that have been exported after and return n after not undergoing any treatment, after being packed, after being treated, goods with EU status regardless of origin…).

–        Notice to groups of interest about the Implementing Regulation (EU) 2020/2254): includes the text translated by NI GA 4/2021.

–       Guide on the section relating to the Procedures on Origin of the Agreement, prepared by DG TAXUD: this document includes explanations on the content of the articles in the section.