Position paper transmitted to EU27 on Customs related matters needed for an orderly withdrawal of the UK from the Union

07 September 2017

The principles outlined in this paper by the European Commission aim to ensure an orderly withdrawal of the United Kingdom from the Union in respect of customs related matters.

To this end, the Withdrawal Agreement should determine the customs status (Union and non-Union goods) of goods that enter, leave or transit the customs and tax territory of the Union, the United Kingdom or the EU27, where the movement starts before and ends on or after the withdrawal date, and the legal provisions applicable to them. It should also set out the appropriate treatment in relation to VAT and excise duties and licencing requirements in those circumstances. Furthermore, principles have to be agreed on administrative cooperation procedures ongoing at the withdrawal date as well as cooperation procedures launched after the withdrawal date and relating to facts which occurred prior to that date.

Full position paper

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