The GB/EU border – business case studies

Following the signing of the UK-EU free trade agreement, there are new rules for businesses that came into force on 1 January 2021, including rules affecting businesses that import and export goods.

Government has produced a suite of case studies which illustrate a range of scenarios, ranging from a company that is moving mechanical goods from France to Great Britain, to importing textiles from the Republic of Ireland to Great Britain.

Read the case studies here.

Business should continue to ensure they understand the requirements for:

  • GB EORI number
  • EU EORI number (if you are conducting any EU customs processes)
  • Customs declarations for both imports and exports
  • UK and EU safety and security declarations
  • Rules of Origin (the FTA confirms that no tariffs or quotas will apply on goods that qualify)
  • Sanitary and phytosanitary controls
  • International convention requirements – such as those under the Common Transit
  • Convention (CTC)

Find more guidance for your business at

Find out more about preparing your business for EU Exit