From 1 January 2021, imports of excise goods from the EU to Great Britain will be treated the same as imports from the rest of the world. This includes moving imported excise goods within Great Britain.
There may be different rules in respect of Northern Ireland movements after transition. These will be published at a later date.
Importing excise goods
If your excise goods are dispatched from an EU member state from 1 January 2021, you must complete a customs declaration and use the relevant customs procedures when they arrive at the place they enter into Great Britain.
You can use Customs Freight Simplified Procedures ( CFSP ) to import some excise goods such as alcohol and tobacco. All other excise goods are excluded from using CFSP .
This means you’ll be able to transport your goods into Great Britain without having to make a full customs declaration in advance.
To use a simplified declaration for imports you’ll need:
From 1 January 2021, you’ll not be able to use the following to import excise duty paid goods into Great Britain:
a Simplified Accompanying Administrative Document ( SAAD )
) EU distance-selling arrangements
You’ll need to complete a customs declaration and use the relevant customs procedures when they arrive at the place they enter Great Britain.
Moving imported excise duty suspended goods within Great Britain
You must use the Excise Movement and Control System ( EMCS ) to move excise duty suspended goods from the place they enter into Great Britain to their final destination.
You’ll need to appoint a registered consignor to move the goods, or become a registered consignor.
The registered consignor must complete and submit an electronic administrative document ( eAD ) through EMCS before the movement takes place. This will generate a unique Administrative Reference Code ( ARC ) for that specific movement. The code must travel with the goods at all times.
You’ll need to supply the person accompanying the goods (for example, the driver of the vehicle transporting the goods) with a printed version of the eAD or any other commercial document which clearly states the ARC .
Once the goods are received and checked into the excise warehouse, the warehousekeeper receiving them (the consignee) will:
confirm that the goods have arrived
complete and submit a ‘report of receipt’
Where goods are entering Great Britain through border locations that do not have existing customs control systems, you will have until the end of the next working day to notify HMRC that the goods have entered the country.
In this scenario the entry to EMCS may also be delayed until the end of the next working day. This is on the condition that you enter the excise movement guarantee reference on the customs import declaration.
When you complete the eAD , you’ll need to tick the ‘deferred movement’ box to indicate this is a retrospective declaration.
Become a registered consignor
If you want to become a registered consignor, you’ll need to:
It can take up to 45 days to register, so you should appoint someone who is already a registered consignor to move your goods whilst your application is being approved.
If your goods are dispatched on or before 31 December 2020 but received from 1 January 2021
You do not need to complete a customs declaration or pay customs duty in Great Britain if:
the goods are travelling under a recognised excise scheme at that time
you can show that the movement started on or before 31 December 2020
The import requirements and any sanctions that may apply to these goods will be based on UK excise legislation and duty points that apply at the time the movement from the EU started.
HMRC or Border Force may ask for evidence of the date and time your goods were dispatched. You can show this by providing:
for excise duty suspended goods - the eAD or a commercial document containing the ARC
or a commercial document containing the for excise duty paid goods, either: the request to import excise goods bought duty paid in an EU member state (HM4) the Simplified Accompanying Administrative Document ( SAAD ) form
If you cannot prove the date and time your goods were dispatched, the movement will be treated in the same way as one that started from 1 January 2021 and customs import procedures will apply.
Guidance about closing movements that started on or before 31 December but received from 1 January 2021 will be published at a later date.
Hoje em exatamente um mês, no dia 1º de janeiro de 2021, o Reino Unido (RU) já não fará mais parte da  (UE) e o  (Britain + Exit) estará, então, finalizado. 

A saída do RU do bloco econômico-social trará grandes mudanças para os britânicos, entre elas novas regras para fazer negócios e para obtenção de vistos para viagens ou mesmo de moradia na UE.  

Com relação à importação de mercadorias, por exemplo, a  partir de janeiro será necessário fazer declarações alfandegárias ao importar mercadorias da UE, e diversos produtos, como vegetais, passarão a ter amostras colhidas para saber se seus padrões de qualidade estão de acordo com os padrões de qualidade britânicos. Com relação à exportação de frutas, verduras e legumes, a UE deverá exigir mais inspeções, como resposta às novas regras no RU, mas o governo britânico anunciou que pediu à UE o status ''Serviço de Inspeção Aprovado'', o que acarretaria uma inspeção menos rigorosa e a consequente liberação alfandegária mais rápida. 

Já a importação de produtos especiais da UE, como os derivados de tabaco, passará a estar sujeita a impostos especiais da mesma forma que os produtos vindos de outros países. Neste caso também, os comerciantes importadores e transportadores terão que ter documentos especiais, como o Código de Referência Administrativo. 

Os viajantes também serão afetados. Os britânicos que quiserem viajar para a UE Suíça, Noruega, Islândia ou Liechtenstein a partir do próximo ano precisarão pedir visto no passaporte e apresentar um seguro de viagem que cubra seus cuidados de saúde. O Cartão Europeu de Seguro de Saúde (EHIC), que era único para os moradores do bloco, não será mais válido para os britânicos, que podem também ter que apresentar passagens de ida e volta, demonstrar que têm dinheiro suficiente para sua estadia no país que visitam e apresentar uma Carteira de Motorista Internacional (IDP), caso queiram alugar um carro no país que visitam. Ligações em , antes gratuitas, também podem ser afetadas e os viajantes poderão ter que pagar taxas internacionais. 

Regras parecidas serão aplicadas para os viajantes vindos da UE.

Com relação à moradia no RU, cidadãos da  UE (exceto Irlanda), Islândia, Liechtenstein, Noruega e Suíça terão que pedir um Certificado de Residência Permanente que, no entanto, só será concedido para quem mora no RU há pelo menos cinco (05) anos. 

Os britânicos morando na UE até 31 de janeiro de 2021 têm garantidos os direitos de trabalhar, estudar e acessar serviços e benefícios públicos, no entanto terão que apresentar um Registro de Residência a partir de 2021.