Consumption tax consequences of Brexit. With the exit from the EU, all excise authorizations and registrations of economic operators based in the United Kingdom (GBR) will no longer be applicable in the EU. Here is what it means from an EU perspective. The German Customs authorities have now issued a notice on this. We have translated it here.
From 2021, it is no longer possible to send or receive untaxed and taxed excise goods directly to and from the GB after 01.01.2021. Rather, such processes are to be treated in the future as exports or imports under customs law for which the provisions of EU customs law.....
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