31 January 2020 was the deadline for the UK to leave the EU. Now there was a transition period until mid-December 2020 to negotiate a possible agreement. Despite the length of time and repeated postponements of the deadlines, the current trend is that there will be no deal for the time being. If no agreement is reached, the UK is heading for a hard Brexit. Unlike Northern Ireland, the UK will be considered a third country after the turn of the year to which export declarations will have to be made.
“Special arrangements for Northern Ireland have been included in the withdrawal agreement (Protocol on Ireland and Northern Ireland). Northern Ireland remains part of the customs territory of the United Kingdom, but it is treated as if it were part of the customs territory of the Union.” (ATLAS – Info 0092/2020)
What does it mean specifically for users of AES FOR YOU!?
- Goods must be declared from 1.1.2021 and the following values must be declared when exporting to GB: Country of destination: “GB” and type of declaration (export): “EU”. This is because legally, deliveries to the UK after the cut-off date are not shipments, but exports.
- Unlike previously described by some chambers of commerce, “GB” rather than “XU” is used as the country code.
- For exports to Northern Ireland, declarations are still not required.
- For exports via GB, which have not yet received a discharge by the cut-off date, the status “discharged” can only be obtained after the cut-off date with an alternative proof.
- For an export declaration where the customs office of exit is in the UK and has not yet been surrendered by the cut-off date, there will be a failure to surrender the transaction.
Conclusion: If you as a user of AES FOR YOU! export goods to the UK, export declarations must be made from 1 January 2021. Technical realities on our part will be implemented with the effective date. These include coding and plausibility checks.
The legal requirements from the UK will be implemented on 1 January 2021.
The legal situation from an export control perspective was not modified within the transition period. Accordingly, no new licensing requirements or legal measures were taken for export control. However, the licensing requirements for dual-use goods, certain firearms, goods subject to the Anti-Torture Regulation, trade and brokering transactions as well as technical assistance will now change from 01.01.2021. The Federal Office of Economics and Export Control has provided a detailed FAQ to answer questions on the subject of export control. This FAQ can be found at: