EU Exit Updates

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Full report now available: Brexit Analysis and Implications for Specialist Retailers

As your trade organisation we have consulted third parties to create a report on how the Trade and Cooperation Agreement affects the ecommerce and multi-channel retailers when importing goods between UK and EU countries. 

The report is available to all paying ActSmart subsribers, this means a silver subscription and above. To view the full report please login to your ActSmart account and then click the link at the bottom of this page

If you are not a member and would like to view the report, subscriptions start from as low as £60 per year (the equivalent of £5 p.m.) and offers countless benefits. Find out more here.


ActSmart will be providing regular updates on the EU exit.

Watch this space for the latest information and advice tailored for retail businesses operating in the cycle sector.

ActSmart have been working with partner members of the Independent Retailers Confederation (IRC) to bring you the most up to date retail focussed advice, particular credit is due to the Association of Convenience Stores, our leading IRC political advocacy partner, for their input.


Brexit key terms

Published 1st March 2021 

The Government have released a helpful flowchart to help explain how to import from & re-export union goods to the EU.

The document also includes a full list of Brexit key terms, these are copied below:

  • Origin/Originate - Rules of origin determine where your goods originate from. This means that the origin is the economic nationality of goods being imported and exported (where they have been produced or manufactured). It is not just where they have been shipped or bought from.
  • TCA preference - A zero rate of duty provided under the UK-EU Trade and Co-Operation Agreement (TCA).
  • Preference - A reduced or zero rate of duty provided under an agreement that the UK has entered into with another country.
  • Union goods - Union goods means:
    a) Goods wholly obtained in the EU and not incorporating goods imported from outside the EU.
    b) Goods imported into the EU and released into free circulation in the EU.
    c) Goods obtained or produced in the EU from goods in categories a) & b).
  • Preferential origin - Applies to goods that are being traded between the Parties to a preference agreement and which meet the rules of origin and
    origin procedures within that agreement.
  • Non-preferential origin - These are rules that apply for purposes other than preferential duty, for example, if trade embargoes or Anti-Dumping Duties apply or for compiling statistics.
  • Statement on origin - This is an origin declaration (also known as an ‘invoice declaration') that is made by using a commercial document that has enough detail to identify the origin of the goods. This can be an invoice, packing list or delivery note.
  • Importer's knowledge - This allows the importer to claim preferential tariff treatment merely based on their own knowledge about the originating status of imported products.
  • Free circulation - This applies to goods that are duty paid and cleared by Customs and which can now be sold, or used within the customs territory.
  • Transit - The Common Transit Convention is used to ease the movement of goods between or through any common transit countries. The UK is a member of the Common Transit Convention.
  • Special Procedures - Customs special procedures allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension of duty.
  • UK Global Tariff - The UK Global Tariff (UKGT) applies to all goods imported into the UK unless the country you're importing from has a trade agreement with the UK or an exception applies, such as a relief or tariff suspension or the goods come from developing countries covered by the Generalised Scheme of Preferences.
  • Returned Goods Relief - This is a relief that can be applied to goods which are being re-imported into the UK that have previously been exported from the UK. You may also be able to claim relief on goods that you re-export to the EU that have previously been exported from the EU, but
    you will need to check with the relevant EU customs authority.
  • Product specific rules - For every product traded under a free trade agreement, there is a corresponding product-specific rule (PSR) that must be met to demonstrate the product originates in the free trade area and qualifies for preferential tariff treatment.
  • Goods subject to any form operation - Goods that are not substantially processed or transformed but undergo some form of minimal processing.
  • Wholly obtained - Your goods are normally classed as ‘wholly obtained' if they're natural products, or products manufactured entirely from them that
    completely originate from the country or territory covered in preference agreements.
  • Wholly produced - Wholly produced goods are those produced or manufactured exclusively from wholly obtained inputs.

HMRC Brexit communications resources 

Published 1st March 2021

HM Revenue and Customs Brexit have released updated resources to help stakeholders and intermediaries support their members, clients and customers with Brexit.

The updated documents are:

  • Importing from and re-exporting union goods to the EU - flowchart
  • Trader support pack - exporting goods from GB into the EU
  • Trader support pack - importing goods from the EU into GB
  • Trader checklist
  • Travellers Communication Pack
  • Travellers Communication Pack supporting materials - posters and social media
Access all documents here.

New TCA documents

Published 1st March 2021

UPDATED: New documents about the Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the European Union: Three new supporting documents have been made available:

  • Letter from European Commission Vice-President Šefčovič proposing extension of provisional application of UK-EU Trade and Cooperation Agreement.
  • Letter from Chancellor of the Duchy of Lancaster agreeing to the extension of provisional application of UK-EU Trade and Cooperation Agreement.
  • Draft decision of the UK-EU Partnership Council extending provisional application of the UK-EU Trade and Cooperation Agreement.

To view these, click here.


Moving goods

Published 1st March 2021

UPDATED: Sending goods to the EU through roll on roll off ports or the Channel Tunnel: Guidance on transporting goods to the EU from the UK via these channels has been updated with a new section on Assumed Departure. For more information, click here.


Travelling to Europe for work? Business Travel: An explainer document

Published 1st March 2021 

A short explainer document has been produced to help you understand the new rules that are in place for business travel to Europe for work. These rules apply to you if you are travelling for work in Europe regardless of whether you are attending a conference or providing services.

For more information on entry requirements, luggage, earnings, qualifications, and insurance pertaining to your travel, view the full explainer document.

EU Exit Updates - February 2021

EU Exit Updates - January 2021

EU Exit Updates - December

EU Exit Updates - November

EU Exit Updates - September/ October