Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country.
On the 16 October 2020, the British Fiscal Administration (HMRC) provided thorough understanding regarding the treatment applicable to cross-border operations from 1 January 2021 (exports/imports guidance documents).
If you would like further details, please contact our experts.
Source : HMRC
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