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No UK-EU trade deal: importing EU goods into the UK—WTO tariffs, customs declarations, rules of origin and VAT—lawyers’ checklist [Archived]

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This Checklist is archived and no longer maintained. Brexit: as of exit day (11 pm on 31 January 2020) the UK is no longer an EU Member State. However, in line with the Withdrawal Agreement, the UK entered an implementation period, during which EU law still applies. This affects this Checklist. It should be read with this context firmly in mind. For further guidance, see: Brexit Bulletin—key updates, research tips and resources, and the Brexit collection. On 3 February 2020, the UK and the EU set out their opening negotiating positions for a post‑Brexit UK‑EU relationship. Although the Political Declaration, appended to the Withdrawal Agreement, provides the framework for the future relationship with the EU, it is not legally binding, so either side may choose to depart from parts or all of the text. If talks on a trade agreement between the UK and the EU fail (a no trade deal Brexit), the UK’s trade with the EU would proceed on World Trade Organization (WTO) terms. This Checklist outlines the key considerations to take into account when buying goods from the EU for supply in the UK in a no trade deal scenario...

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Chris Bryant
Chris Bryant

Chris is a partner based in the London and Brussels offices of Bryan Cave Leighton Paisner. He has over 15 years' experience advising on UK & EU competition law, international trade law, and EU regulatory issues and processes. Chris heads the firm's Tier 1 ranked Brexit taskforce and is one of the leading experts and media commentators on the subject. He has worked with clients across virtually all sectors of the economy, including financial services, automotive, retail, chemicals and telecoms in relation to their Brexit planning. His work has included scenario and contingency planning, providing legal and political insights and helping clients to formulate strategies for influencing the UK and EU governments. Chris has provided commentary for the BBC, Financial Times, Daily Telegraph and Reuters amongst many others. In addition to advising on some very significant Brexit projects for key clients, Chris Bryant has found time to...

Web page updated on 20/05/2026

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