Products imported from and exported to the UK became subject to customs duties as the UK withdrew from the European Union on 1 February 2020 and also left the EU customs union on 1 January 2021.
The UK’s departure from the EU also means that it is considered a non-EU country (“third country”) as of 1 January 2021. On the other hand, Northern Ireland is an exception, since EU customs and VAT will continue to apply in this country.
In case of customs administration relating to the UK, an Economic Operators’ Registration and Identification number (EORI number) must be requested from the Hungarian tax authority. The EORI number is issued by the Member State where the legal entity intending to carry out customs activities is established, or, in the case of third-country nationals, by the first EU Member State where it carries out an activity subject to customs. Furthermore, all products must have a customs declaration (as this is a requirement from third countries), for which the Hungarian tax authority carries out the customs procedure on the basis of the goods manifest.
By Gabriella Galik, Partner, KCG Partners Law Firm