The Directorate-General of Customs and Indirect Taxes (French customs authorities) has sent a notice to economic operators, stating that as of 1st January 2021, British inputs will no longer be considered as originated from the EU when it comes to establishing the origin of the goods they are components of.
Therefore, the United Kingdom and the European Union have concluded preferential agreements regarding the establishment of preferential origins. In this way:
Goods produced in the United Kingdom before the end of the transition period and imported in the EU after 1st January 2021 will not be considered as goods originating from the EU anymore.
- Goods produced in the EU before 31st January 2020, located in the United Kingdom before the end of the transition period and imported into the EU after the end of the transition period will not be considered as goods originating from the EU anymore.
Moreover, proofs of origin will also vary depending on whether they were delivered or established before or after the end of the transition period.
In the same way, BOI, registered exporters and approved exporters will see the date of validity of their status modified.
For further information, contact our experts.
Source: Directorate-General of Customs and Indirect Taxes (French customs authorities) (pdf in French)
