Until 11pm 31 January 2020 the UK was a member of the EU, when it left the EU it entered a transition period during which, in respect of exports of goods, there were no changes as the UK continued to be treated as though it were a member of the EU.

The transition period ended on 31 December 2020. Therefore, with effect from 1 January 2021 the UK left the EU ‘fully’.

The implications of Brexit for the movement of goods from the UK to the EU member states may be summarised as follows:

Before 1 January 2021:

Goods shipped from the UK to the EU were intra-EU dispatches. The VAT treatment of intra-EU supplies depends upon whether the customer was registered for VAT. See:

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