The BMF has the information “Customs & Brexit“Updated on the homepage. Further updates are planned depending on the current state of affairs. The wishes of the economic operators and the WKÖ were taken into account in the FAQs, as far as possible be returned on January 1st, 2021.
What is particularly important, however, is the fact that Union goods that are in the UK for processing or processing will become non-Union goods from 1.1.2021 if they are imported into the EU-27 area in a processed or processed state. Therefore, the third country duty applies. The value of the raw materials is also part of the assessment basis! This is sure to be overlooked many times. I assume that a special risk profile is created here. The BMF could not proceed differently here, as this is a requirement of the European Commission in the guidelines “THE DEPARTURE OF THE UNITED KINGDOM AND EU RULES ON CUSTOMS AND PREFERENTIAL ORIGIN OF GOODS” is.
Goods that have been produced by processing goods from the EU27 that were brought to the United Kingdom before January 1, 2021 are considered non-Union goods from January 1, 2021 and are imported from the United Kingdom under a customs procedure intended for non-Union goods or in temporary storage.