The EU`s principle of free movement of goods allows goods produced in the EU to be taxed without imposing taxes in the EU. Goods imported from outside the EU may also be eligible for release for free circulation as soon as all import formalities have been completed and import and other customs duties have been paid. This means that products such as any product manufactured in the Community can be sold on the Community market. The Isle of Man is in the EU as part of its customs union and the VAT agreement with the UK. The Channel Islands are not located in the fiscal territory of the European Community, but are part of the customs territory. It is important that you constantly look at the situation, which could change significantly depending on whether a trade agreement is concluded between the UK and the EU by the end of the year. A free trade agreement does not offer the same potential for trade fluidity as the internal market, or even a customs union. Shipping within the EU is relatively simple and legislation doesn`t change often, but traders need to keep up with the changes. You need to know, for example, how to manage VAT, when to report your sales of Intrastat statistics and whether your goods are subject to a licence or other controls. Below is the list of EU partner countries with links to the respective protocols of origin. The controls also apply to the (commercial) intermediation of dual-use items – which may include storage and shipping – and the transport of dual-use items. Whether a trade agreement is between the EU and the UK, cross-channel providers need to take urgent administrative action: if your business includes trading in certain services, you need to ensure that your customers have specific information about how you work before entering into contracts or entering into agreements.

In a situation without a free trade agreement, limited rights would be granted under international agreements. However, there would be problems for intra-Community or UK services of airlines or air carriers. The EU`s aviation safety system would no longer apply to the UK, as would the EU`s agreements with many other countries. . . .