Following the withdrawal of the United Kingdom from the EU, the UK has announced a new tariff system. The new system is to replace the current EU regulations and will come into force in January 2021 (as announced by the UK government on the 16th of June 2020).
An example of such a regulation, is that the customs duty on cars is to remain in place at 10%. These new rules are to be simpler and cheaper than the EU’s common external tariffs. The UK wants to abolish customs duties on a wide range of products, with a 60% of trade coming into Britain to be duty-free under WTO conditions or other provisions. However, the tariffs are to be maintained for goods that compete with sectors such as agriculture, the car industry and fisheries. Following its withdrawal from the EU, the UK is aiming to obtain free trade agreements with countries around the world. Their aim is to reach agreements covering 80% of British trade by 2022.
Future trade relations between the EU and the UK will be negotiated on as early as 2020, but the deadline is extremely short and considered unfeasible by the EU. As far as trade in goods is concerned, an agreement would essentially regulate whether and under what conditions, customs duties would be levied and whether there would be quantitative restrictions on certain goods. Another particularly important question, is whether the existing common norms and standards will diverge or whether they will be mutually recognised in the future.
Irrespective of the outcome of these negotiations, it is evident that customs clearance will have to take place after the end of the transitional period.

In detail, the movement of goods and customs clearances from the EU to the UK would entail the following:
• Export declaration
• Registration with an EORI number
• Access to a specialist Customs software application (for example, ATLAS) would be needed, for the electronic processing of submissions, as well as article master data and specialist codes
• Export authorisations may be required for sensitive goods
• The VAT consequences would mean that EU directives would lose validity
• There is an import clearance for the UK and the level of duties are generally based on the UK customs tariff. This will be based on the EU tariff or even lower This will be based on the EU tariff or even lower. It is currently planned that the UK customs duties will be suspended for the transitional period.

What it would mean for UK exports to the EU:
• UK Export clearances
• Import declarations
• EU customs duties (import sales tax and possibly excise duty) would be due.
• Depending on the type of goods, additional licenses, proofs or certificates may be required.

The German customs
The German Customs have published details for customs declarations in ATLAS (participant information 1787/19). Declarations for imports and exports are possible after a ‘Hard Brexit’ (meaning a no UK and EU deal Brexit). The UK country code for declarations is “GB” and for exports to the EU, the declaration is “EU”.

Concerning the EU
The EU has compiled information for various topics in its ‘Preparedness Notices’ (Multilingual site):

Concerning the UK
The UKs National Audit Office has provided information and news, concerning border preparedness and Brexit (English only site):