- From January 1, 2021, the customs services of European Union (EU) Member States, in the procedure of export and import with the United Kingdom, will apply the same regulations as to third countries, i.e. non-EU countries.
- Entrepreneurs will be required to submit customs declarations and declarations as well as pay customs and tax duties (VAT and excise duty).
- Business entities that do not currently trade in goods with countries outside the EU must register on the Platform for Electronic Tax and Customs Services (PUESC) and obtain an EORI number.
- When trading with Northern Ireland, the EU’s customs, excise and VAT regulations will continue to apply.
Source Mazowieckie
