The current EU VAT regime applies to goods shipped or transported from the UK to an EU Member State or, conversely, when shipping or transport began before the end of the transitional period and were subsequently discontinued. Unless the future relationship agreement is made, goods exported after the end of the UK`s passage to the EU and vice versa will be subject to VAT and customs formalities. For fuels, alcohol and tobacco products, equivalent provisions are provided by the EU excise system. After the transition, exports of consumables from the UK to the EU are subject to customs procedures before they can be relocated within the EU. To meet these requirements, the Uk can access relevant networks and databases. Do you spend time in Spain or do you have a Spanish holiday home? Learn more about the free movement of people in Spain The UK will be able to conclude trade agreements with third countries; However, the customs union would significantly reduce the UK`s ability to have very different trade relations with them, particularly with regard to products. There would be more opportunities for the UK to offer different conditions for trade in services and sectors such as public procurement. Free movement will continue until the end of the transition period (or transposition period) and EU and UK nationals will be able to move to the UK or Member States, as currently permitted by EU legislation. EU citizens living in their host country before the end of the transition have a permanent right of residence under the withdrawal agreement due to certain requirements. Under the agreement, the UK and EU-27 have discretion under which EU or UK nationals must apply for new resident status.
The political declaration provides that the EU-UK agreement on future relations will essentially be an economic and security partnership. In accordance with the political declaration, the 27 EU Member States agreed on 25 February 2020 on the negotiating mandate of the European Commission, which is negotiating on behalf of the Member States on future relations between the EU and the UNITED Kingdom. On this basis, the EU`s chief negotiator, Michel Barnier, presented in mid-March a draft comprehensive agreement on the new partnership with the UK, to which other elements were added. You can find this and the others on the UK Task Force`s website. The agreement defines the goods, services and processes associated with them. Any provision of goods or services legally put on the market before leaving the EU may be made available to consumers in the UK or in the EU Member States (Article 40-41). The withdrawal agreement also contains provisions for the United Kingdom to leave the Convention setting the status of European schools, with the United Kingdom sticking to the convention and accompanying regulations on accredited European schools until the end of the last academic year of the transition period, namely: