Goods in an EU member state on 31 December 2020
From 1 January 2021 goods arriving in Great Britain (England, Scotland and Wales) from the EU will be subject to import duties and VAT, unless a relief applies.
To allow importers extra time to return goods to Great Britain from the EU, a special extension period has been agreed.
Goods you transported from the UK and which are in the EU on 31 December 2020 will be eligible for relief even if the normal 3-year time limit for re-importation has expired, if you re-import them into Great Britain on or before 31 December 2021. All other conditions to qualify for the relief must be met.
You will not have to give the actual date the goods were exported from the UK, you will only need to show that the goods were in the UK before 31 December 2020.
This guidance will be updated on 1 January 2021 with all the qualifying conditions for relief for goods returning to the UK from on or after 1 January 2021.
Source gov.uk
