Brexit FAQs, Practical Guidance & Additional Information

Due to the UK's exit from the European Union (EU), the EU and UK are following different timelines with regard to the implementation of CBAM regulations. Therefore, UK exporters should be aware of the EU’s CBAM requirements, especially when exporting carbon-intensive goods, as the EU’s regulations are designed to align import carbon costs with those of domestic production to support global climate goals.

The EU's Carbon Border Adjustment Mechanism (CBAM) is a system to impose a carbon price on imported carbon-intensive goods, aligning import prices with those of EU-produced goods and promoting cleaner production abroad. CBAM aims to support the EU’s climate goals by ensuring imports don’t undercut domestic carbon pricing. Compliant with WTO rules, CBAM's full implementation is scheduled for 2026, following a transitional phase from 2023 to 2025. This phase aligns with the gradual removal of free allowances in the EU Emissions Trading System (ETS) to aid EU industry decarbonisation.

More information on the affected product groups, as well as the implementation and transitional phases can be found via the link below.

More information

Please read this information if you’re involved in importing goods into Great Britain (GB) from the European Union (EU).

From 31 January 2025, any goods imported from the EU to GB must be covered by a Safety and Security declaration (also known as Entry Summary Declarations or ENS). Those who export from GB to the EU, or import from countries outside the EU, are already required to submit Safety and Security declarations.

Businesses who are ready to start submitting Safety and Security declarations before 31 January are encouraged to do so.

To make sure our importing processes are as simple as possible, we’re making it easier to complete Safety and Security declarations by decreasing the amount of information you need to provide.

• Safety and Security declarations support the fight against illicit goods – such as drugs and weapons entering the UK.
• Carriers or hauliers are legally responsible for submitting Safety and Security declarations. A party other than the carrier, such as the importer or an intermediary, can  lodge the declaration on the carrier’s behalf, although the carrier is still responsible for making sure the Safety and Security declaration is submitted.
• If you already submit Safety and Security declarations for Rest of World imports, you won’t need to make any changes and should continue to submit declarations as  you do currently. But you may be able to benefit from some of the changes below.

Please speak to your supply chains to agree who is responsible for completing Safety and Security declarations for EU to GB imports from 31 January, and the most suitable method for doing so.

If you need more advice, you may want to speak to your trade representative.
 

Submitting Safety and Security declarations

Safety and Security declarations are submitted into an IT platform called S&SGB. There are different options for submitting Safety and Security declarations, such as purchasing specialist software or using customs agents/intermediaries.

For more information on the options available see the GOV.UK guidance on making an entry summary declaration
 

Making things easier

From 31 January we’ll reduce the amount of Safety and Security data required on an Entry Summary (ENS) declaration.

There will be 20 mandatory fields [see above] which must be completed for all declarations. There will also be eight conditional fields, which only need to be completed in certain  circumstances. The remaining nine fields will be optional to complete or leave blank.

If you already submit Safety and Security declarations for imports from countries outside the EU (or already voluntarily submit them for EU imports), you don’t need to change your existing systems or procedures if you do not wish to. However, you can benefit from the reduced dataset by only completing the mandatory and any relevant conditional fields from 31 January 2025.

For more information on the Safety and Security changes, please visit our Safety and Security page on GOV.UK

Source: gov.uk 

The European Union (EU) is planning to introduce a new system of border control measures for travellers with passports from non-EU countries that do not require a visa to enter the EU. This includes the United Kingdom. The information provided here does not apply to the Common Travel Area of the UK and the Republic of Ireland.

The new system features two separate but related components: firstly, the EU Entry/Exit System (EES) and, secondly, the European Travel Information and Authorisation System (ETIAS). Under current plans, the system will be fully operational by, mid-2025, with ETIAS being implemented after the launch of the EES on 6 October 2024.
 

I. ETIAS

Under ETIAS, travellers with non-EU passports that do not require a visa – this applies to UK passport holders - for travel to the EU will have to register on the ETIAS website or mobile app. This requires the use of a biometric passport, which must be valid for at least another three months. Travellers will have to provide personal details as well as well as further travel information. Therefore, travellers must use the travel document which they have provided in their application when they enter the EU.

The application fee is € 7, with certain exemptions for minors and the elderly. Family members of EU citizens may also be exempt.

The application will – in most cases – take just a few minutes to process and will be issued promptly. A single application is valid for a period of three years or until the travel document attached to the application becomes invalid, whichever comes first. However, it only allows for short-term stays (90 days of stay within any 180-day period).

ETIAS will launch by mid-2025.
 

II. EES

EES is a fully automated system for the registration of travellers from non-EU countries when entering the EU and will replace manual stamping of passports. Travellers will be required to scan their passport at a self-service kiosk when entering the EU. Upon the first entry into the EU, it is highly likely that travellers will be required to provide fingerprint scans and a facial image will be taken. Travellers unwilling to provide these will be denied entry. The EES system will also check the information provided under ETIAS.

The recorded data will be deleted after a maximum of five years following the expiry date of the authorised stay.

EES self-service kiosks will operate in the UK at the Port of Dover and at Eurostar and Eurotunnel terminals. Travellers using these routes will therefore already be required to provide their travel documents while technically still in the United Kingdom.

EES will be implemented on 6 October 2024. According to information from the Chartered Institute of Export & International Trade this implementation date could be delayed to November 2024.

EES will be implemented at German sea and air borders, so that travellers arriving by plane or ship will be asked to use the EES self-service kiosks at their port or airport of entry to Germany.
 

Useful links:

• The EU information website on ETIAS
• EU FAQs on EES
• German Border Police (Bundespolizei) information website

Guidance for applicants and grant holders about the Horizon Europe and Copernicus programmes and the new UK agreement with the EU, September 2023.

This explainer sets out details on:

• who can apply to Horizon Europe and which applications will be funded
• the difference between Work Programme 2023 and 2024 calls
• the UK’s Associated Country status
• changes to UK government Horizon Guarantee Scheme
• leading Horizon Europe calls
• areas of Horizon Europe open to the UK
• the role of UK partners in project consortia
• UK participation in Copernicus

Read more about UK joins Horizon Europe bespoke deal.

Read the explainer

The dashboard is provided by the UK Government and shows a list of retained EU laws (REUL). These are laws that the UK saved to ensure legislative continuity immediately after Brexit.

In September 2021, the government announced the review into the substance of retained EU law (REUL) to determine which departments, policy areas and sectors of the economy contain the most REUL.

The REUL dashboard showcases the outcome of this review and subsequent further work by departments as an authoritative catalogue of REUL.

The public is invited to explore this catalogue to build an understanding of how much EU-derived legislation sits on the UK statute book and scrutinise legislation.

Access the REUL Dashboard

Find out how new Brexit rules apply to things like travelling, working, studying and doing business with Europe in or with EU countries.

This collection of Brexit guidance documents, contains more information on the following:

• Travel to the EU
• Business travel to the EU
• Importing and exporting
• Providing services to the EU
• Transport goods to the EU
• Employing people
• Exchanging data with EU businesses
• Live, work or study in the EU
• Living in the UK as an EU citizen
• Travel to, work or study in the UK as an EU citizen
• The UK and EU trade deal

Check if you should pay National Insurance in the UK or social security contributions in the EU, Iceland, Liechtenstein, Norway, or Switzerland. 

If you leave the UK to work in:

• the EU or Switzerland, you will only pay into one country’s social security scheme at a time
• Iceland, Liechtenstein or Norway, you may need to pay into more than one country’s social security scheme at a time

You will usually pay social security contributions in the country you are working in.

If you’re an employer, your liability to pay social security contributions will follow the liability of the employee concerned.

Contents

1. If you go to work in the EU or Switzerland
2. If you go to work in Iceland, Liechtenstein, or Norway
3. If you are not covered by a social security agreement
4. Apply for a certificate

Access Guidance Documents

How to claim preferential rates of duty on goods covered in the UK's deal with the EU and how to declare goods imported into the UK on your import declaration.

If your goods originate in the EU or UK, you may be able to claim a preferential rate of duty when imported into the respective countries and released to free circulation. This means they’ll be free of Customs Duty.

Contents

1. Rules of origin
2. Proof of origin
3. How to claim a preferential rate of duty using the Customs Declaration Service
4. More information

Access Guidance Documents

Check if you need a visa or permit to work in Germany and how to get one if you do.

Contents:

1. Entry requirements
2. Check if you need a visa or permit
3. Check Germany’s exemptions
4. Applying for a visa or permit
5. Transferring to a German branch of a UK-based company
6. Working for a German company on a German employment contract
7. Self-employed work
8. Research work
9. German government guidance
10. Check for travel changes

How to get state healthcare if you live, work or study in Germany.

This information is about living in Germany. There’s different guidance about visiting Germany.

You must have health insurance cover to live in Germany. You may still have to pay for some services or to use some parts of the healthcare system.

German residents join a health insurer called a ‘Krankenkasse’ and pay monthly insurance contributions. Around 90% of residents join a ‘statutory’ health insurer (gesetzliche Krankenkasse).

Around 10% of residents join a private health insurer (private Krankenkasse).

UK nationals usually access the German healthcare system in one of these ways:

• joining a statutory German health insurer
• joining a private German health insurer
• using a European Health Insurance Card (EHIC) or UK Global Health Insurance Card (GHIC) for temporary stays when studying, or as a ‘posted’ (detached) worker
• registering a UK-issued S1 form with a statutory health insurer (see ‘UK-funded healthcare: getting and using an S1 form in Germany’ below)

Access Guidance Documents

Guidance for UK businesses on rules for selling services to Germany.

The authoritative source for German market regulations is the German government. This guidance links to official German sources wherever possible.

Contents:

1. German trade and services regulations
2. VAT on sales of digital services
3. Ownership of companies registered in Germany
4. Travel and entry requirements
5. Social security payments for employees
6. Recognition of professional qualifications
7. Data transfer and GDPR

As the rules for placing products on the EU and NI market continue being implemented, the UK Government has compiled information and guidances for businesses that will help with placing their products on these markets. The following guidance/support pages are listed below to help companies gain insight into what regulations must be followed.

1. Placing manufactured goods on the EU market

2. Placing manufactured goods on the market in Northern Ireland

3. Guidance on CE Marking

Information provided by the british Government:

Guidance: Get someone to deal with customs for you

List of customs agents and fast parcel operators

Customs Agents Established in Guernsey

If you need additional support with your customs arrangements, you may be interested in contacting the organisations in the following list, which has been provided by the british Government.

List of Customs Specialists and (Customs) Training Providers

Members of the German-British Chamber of Industry & Commerce that can help you with customs queries:

Since 1.1.2021, many UK companies require an authorised representative/a responsible person to continue doing business in the EU. This is especially true for companies in the chemical, cosmetic, food, medical and electronic industries as well as for the EU CE standard.

An authorised representative/responsible person is a natural or legal person in the EU, which performs tasks for a non-EU company with regards to certain duties of the producer.

In order for you to find an authorised representative/responsible person as quickly as possible, we have assembled the following list. It includes service providers and their contacts according to industry. Those service providers without a clear focus on a specific industry can be found under “CE”.

Please not that this is a list of companies, which, according to our database offer the responsible person service, but this is in no way an endorsement of those companies. This list is provided to you free of charge and without liability.

Download the list

The Central Customs Authority has designed a Brexit-Bot, which helps users to find information on laws that are applicable in Germany. These laws relate to the changes that have been implemented by the Trade and Cooperation Agreement agreed by the United Kingdom and European Union.

Access Brexit-Bot

If you ship goods overseas, a commercial invoice must be included with the shipment. Commercial invoices contain more information than a normal invoice including the:

• full name, address and contact details of the seller and buyer
• number and date of issue of the commercial invoice
• number and date of issue of the proforma invoice, purchase order or sales contract
• price, method of payment, currency and any discounts or additional charges
• quantity, gross and net weight of goods and number, weight and type of packages
• harmonised system (HS) tariff code and a plain English description of the products
• incoterms including delivery and payment
• country of origin of the goods
• means of transport and route
• actual value of the goods

Some countries require invoices to be certified by a Chamber of Commerce or embassy. Your local Chamber of Commerce should be able to tell you the requirements of your target market.

Export invoice currency

Currency exchange rates go up and down. Setting a price in a foreign currency could see the value of your invoice rise or fall depending on the exchange rate on the day it is paid.

If you haven’t fixed your exchange rate, you haven’t fixed your price.

Invoice in pounds

You can pass the risk of currency fluctuation on to the buyer by invoicing in pounds. The buyer may not want to take on the risk making you less competitive than someone invoicing in the buyer’s local currency.

Sometimes the buyer may be happy to pay in pounds. The currency you invoice in should be part of your negotiations with the buyer.

Invoice in a foreign currency

Invoicing in the buyer’s currency could make you more competitive but you will be exposed to the risk of currency fluctuation.

You can reduce this risk by:

• setting the exchange rate on the day of payment
• charging extra to cover any losses
• hedging the currency at a fixed rate with a forward exchange contract
• getting paid into a foreign currency account

You should also account for the cost of exchanging currency in your pricing.

You should speak to your bank or a specialist foreign exchange provider for advice on your exchange rate strategy. You can also use an exchange rate comparison tool.

Source: Department for International Trade

This collection brings together Customs, VAT and Excise EU Exit legislation and Customs notices that have the force of law applicable to UK transition.

These pages bring together new Statutory Instruments (SIs) laid Autumn 2020 and SIs which were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021, subject to amendment in some cases to ensure they reflect the withdrawal agreement and deliver what is required for the end for the transition period.

The page contains information on

• Primary legislation
• Impact assessments
  • Tax information and impact notes
• Statutory instruments
  • Customs
  • VAT
  • Excise
• Tariff statutory instruments and reference documents
• Customs notices and directions that have the force of law
• VAT notices that have the force of law

Access Government Collection

This overview published by the European Commission will help you make sense of the UK-EU Trade and Cooperation Agreement (TCA)

Access overview

This information is provided by the Embassy of the Federal Republic of Germany and contains information on visas and residence permits.

You can also access further information on the following:

• Short Stay Schengen-Visa (C-Visa) for sty under 90 days
• Residence Permit Visa (D-Visa) for stays over 90 days
• Airport Transit Visa
• Applying for a visa
• Contact information
• VIS - The Visa Information System

Go to page

A free trade agreement has now been agreed between the UK and the EU. Our summary below sets out what this means for business in the coming weeks and months.

Read the full analysis

The Trade and Cooperation Agreement and other agreements below are provided for information only. No rights may be derived from them until the date of application. The numbering of the articles is provisional.

The United Kingdom and the European Union have agreed a Trade and Cooperation Agreement, an Agreement on Nuclear Cooperation and an Agreement on Security Procedures for Exchanging and Protecting Classified Information. These Agreements are designed to honour the instruction of the British people – expressed in the referendum of 2016 and the general election last year – to take back control of our laws, borders, money, trade and fisheries. It changes the basis of our relationship with our European neighbours from EU law to free trade and friendly cooperation.

Overview of Agreements

Exporting to Germany from 1 January 2021

Guidance explaining changes for UK exporters from 1 January 2021.

Contents

1. Tariffs and quotas
2. Managing risk
3. Exporting goods
4. Controlled goods
5. Selling services
6. Travel
7. Sanctions and embargoes
8. Contact
9. Export opportunities

Read in full

How to comply with the EU's REACH chemical regulations when using, making, selling or importing chemicals in the EU, and how to prepare for 1 January 2021.

UK REACH, the UK’s independent chemicals regulatory framework, starts on 1 January 2021. Anyone making, selling or distributing chemicals in the UK and the EU needs to follow UK REACH and EU REACH rules.

UK REACH will maintain EU REACH’s aims and principles. These include:

• the “no data, no market” principle
• the “last resort” principle on animal testing
• access to information for workers
• the precautionary principle

The government intends to extend the deadlines for submitting data under UK REACH transitional provisions subject to scrutiny by parliament and the devolved administrations. This guidance includes these extension dates rather than those currently provided in UK REACH legislation.

More information

The Border with the European Union: Importing and Exporting Goods

On 1 January 2021 the transition period with the European Union will end, and the United Kingdom will operate a full, external border as a sovereign nation. This means that controls will be placed on the movement of goods between Great Britain and the EU.

To afford industry extra time to make necessary arrangements, the UK Government has taken the decision to introduce the new border controls in three stages up until 1 July 2021.

This information will be usefull for all traders seeing to import and/or export goods between the European Union and Great Britain after 1 January 2021. 

Read a summary of the changes

UK points-based immigration system: further details

Information about the government's plans for a new points-based immigration system.

This collection of documents provides information on the new points-based immigration system. The new system will apply to people arriving in the UK on or after 1 January 2021.

The content includes policy statements covering the key areas of the points-based immigration system, an Equality Impact Assessment, and some further detailed guidance.

This statement includes information on:

• the requirements of the points-based system
• salary and skills thresholds for skilled workers
• a route for students and graduates
• who can apply
• visiting the UK
• other immigration routes

More information