At the end of the transition period, i.e. from 1 January 2021, the movement of excise goods from the UK to the territory of the EU will be treated as imports of excise goods, and the export of excise goods from the territory of the EU to the UK as their exports. Nevertheless, the application of the existing provisions on the movement of excise goods from / to the UK during the transitional period will also be possible to a limited extent also in the period from January 1, 2021 to May 31, 2021. The above is confirmed by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (2019 / C384 I / 01), the so-called The exit agreement in Art. 52, art. 53 and the provisions contained in Annex IV to the Exit Agreement.
Source MDDP
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