GOODS PLACED ON THE MARKET

Definitions

For the purposes of these provisions, the following definitions shall apply:

• “making available on the market” means any supply of a good for distribution, consumption or use on the market in the course of a commercial activity, whether in return for payment or free of charge;
• “placing on the market” means the first making available of a good on the market in the European Union or the United Kingdom;
• “supply of a good for distribution, consumption or use” means that an existing and individually identifiable good, after the stage of manufacturing has taken place, is the subject matter of a written or verbal agreement between two or more legal or natural persons for the transfer of ownership, any other property right, or possession concerning the good in question, or is the subject matter of an offer to a legal or natural person or persons to conclude such an agreement;
• “putting into service” means the first use of a good within the European Union or the United Kingdom by the end user for the purposes for which it was intended or, in the case of marine equipment, placing on board;
• “market surveillance” means the activities carried out and measures taken by market surveillance authorities to ensure that goods comply with the applicable requirements and do not endanger health, safety or any other aspect of public interest protection;
• “market surveillance authority” means an authority of a Member State or of the United Kingdom responsible for carrying out market surveillance on its territory;
• “conditions for the marketing of goods” means requirements concerning the characteristics of goods such as levels of quality, performance, safety or dimensions, including on the composition of such goods or on the terminology, symbols, testing and testing methods, packaging, marking, labelling, and conformity assessment procedures used in relation to such goods; the term also covers requirements concerning production methods and processes, where these have an effect on product characteristics;
• “conformity assessment body” means a body that performs conformity assessment activities including calibration, testing, certification and inspection;
• “notified body” means a conformity assessment body authorised to carry out third-party conformity assessment tasks under EU law harmonising the conditions for the marketing of goods;
• “animal products” means products of animal origin, animal by-products and derived products, respectively, feed of animal origin, and food and feed containing products of animal origin.

Continued circulation of goods placed on the market

Any good that was lawfully placed on the market in the European Union or the United Kingdom before the end of the transition period may:

• be further made available on the market of the European Union or of the United Kingdom and circulate between these two markets until it reaches its end-user;
• where provided in the applicable provisions of EU law, be put into service in the European Union or in the United Kingdom.

The requirements set out in EU Treaty and the relevant EU law governing the marketing of goods, including the conditions for the marketing of goods, applicable to the goods concerned shall apply in respect of the goods.

The above provision  shall apply to all existing and individually identifiable goods within the meaning of the TFEU, with the exception of the circulation between the European Union market and the United Kingdom’s market or vice-versa of:

• live animals and germinal products;
• animal products.

In respect of a movement of live animals or of germinal products between a Member State and the United Kingdom, or vice-versa, the provisions of EU law listed in Annex II shall apply, provided that the date of departure was before the end of the transition period.

This Article shall be without prejudice to the possibility for the United Kingdom, a Member State or the European Union to take measures to prohibit or restrict the making available on its market of the above goods, or a category of such goods, where and to the extent permitted by EU law.

The provisions of these provisions shall be without prejudice to any applicable rules on modalities of sale, intellectual property, customs procedures, tariffs and taxes.

Proof of placing on the market

Where an economic operator relies on the above provision with respect to a specific good, that operator shall bear the burden of proof of demonstrating, on the basis of any relevant document, that the good was placed on the market in the European Union or the United Kingdom before the end of the transition period.

Market surveillance

The market surveillance authorities of the Member States and the market surveillance authorities of the United Kingdom shall exchange without delay any relevant information collected with regard to the goods in the context of their respective market surveillance activities. They shall, in particular, communicate to each other and to the European Commission any information relating to those goods presenting a serious risk, as well as any measures taken in relation to non-compliant goods, including relevant information drawn from networks, information systems and databases established under European Union or United Kingdom law in relation to those goods.

he Member States and the United Kingdom shall transmit without delay any request from the market surveillance authorities of the United Kingdom or of a Member State, respectively, to a conformity assessment body established in their territory, where that request concerns a conformity assessment carried out by that body in its capacity as notified body before the end of the transition period. Member States and the United Kingdom shall ensure that any such request is promptly addressed by the conformity assessment body.

Transfer of files and documents relating to ongoing procedures

The United Kingdom shall transfer without delay to the competent authority of a Member State designated in accordance with the procedures provided for in the applicable EU law all relevant files or documents in relation to assessments, approvals and authorisations ongoing on the day before the date of entry into force of the Agreement and led by a United Kingdom competent.

Making available of information in relation to past authorisation procedures for medicinal products

The United Kingdom shall, upon a reasoned request from a Member State or the European Medicines Agency, make available without delay the marketing authorisation dossier of a medicinal product authorised by a competent authority of the United Kingdom before the end of the transition period, where that dossier is necessary for the assessment of a marketing authorisation application.

A Member State shall, upon a reasoned request from the United Kingdom, make available without delay the marketing authorisation dossier of a medicinal product authorised by a competent authority of that Member State before the end of the transition period, where that dossier is necessary for the assessment of a marketing authorisation application in the United Kingdom in accordance with the United Kingdom’s legislative requirements, to the extent that those legislative requirements replicate the circumstances in the relevant EU Directive.

Making available of information held by notified bodies established in the United Kingdom or in a Member State

The United Kingdom shall ensure that information held by a conformity assessment body established in the United Kingdom in relation to its activities as a notified body under EU law before the end of the transition period is made available at the request of the certificate holder, without delay, to a notified body established in a Member State as indicated by the certificate holder.

2. Member States shall ensure that information held by a notified body established in the Member State concerned in relation to its activities before the end of the transition period is made available at the request of the certificate holder, without delay, to a conformity assessment body established in the United Kingdom as indicated by the certificate holder.

ONGOING CUSTOMS PROCEDURES

European Union status of goods

The EU Customs Regulation  shall apply in respect of European Union goods, where such goods move from the customs territory of the United Kingdom to the customs territory of the European Union, or vice versa, provided that the movement started before the end of the transition period and ended thereafter. A movement of goods which has started before the end of the transition period and ends thereafter shall be treated as an intra-European Union movement regarding importation and exportation licencing requirements in EU law.

For the above purposes, the presumption of the customs status of European Union goods shall not apply. The customs status of those goods as European Union goods, as well as the fact that the movement started before the end of the transition period, shall need to be proven for every movement by the person concerned by any of the means referred to the relevant Regulation ((EU) 2015/24471). The proof of the start of the movement shall be provided by means of a transport document relating to the goods.

The last paragraph  shall not apply in respect of European Union goods that are carried by air and have been loaded or transhipped at an airport in the customs territory of the United Kingdom for consignment to the customs territory of the European Union or have been loaded or transhipped at an airport in the customs territory of the European Union for consignment to the customs territory of the United Kingdom, where such goods are carried under cover of a single transport document issued in either of the customs territories concerned, provided that the movement by air started before the end of the transition period and the movement ended thereafter.

The penultimate shall not apply in respect of European Union goods that are carried by sea and have been shipped between ports in the customs territory of the United Kingdom and ports in the customs territory of the European Union by a regular shipping service, provided that:

• the voyage comprising the ports in the customs territory of the United Kingdom and ports in the customs territory of the European Union started before the end of the transition period and ended thereafter; and
• the regular shipping service vessel called at one or several ports in the customs territory of the United Kingdom or in the customs territory of the European Union before the end of the transition period.

When during the voyage the regular shipping service vessel calls at one or several ports in the customs territory of the United Kingdom after the end of the transition period:

• for goods loaded before the end of the transition period and unloaded in those ports, the customs status of European Union goods shall not be altered;
• for goods loaded in ports called after the end of the transition period, the customs status of European Union goods shall not be altered provided that it is proven in accordance with the above provision.

Entry summary declaration and pre-departure declaration

The EU Customs Code shall apply in respect of entry summary declarations that were lodged at a customs office of first before the end of the transition period, and those declarations shall produce the same legal effects in the customs territory of the European Union and the customs territory of the United Kingdom after the end of the transition period.

It applies in respect of pre-departure declarations that were lodged in accordance with Chapter I of Title VIII of that Regulation before the end of the transition period and, where applicable, where the goods were released in accordance with Article 194 of that Regulation before the end of the transition period. Those declarations shall produce the same legal effects in the customs territory of the European Union and the customs territory of the United Kingdom after the end of the transition period.

Ending of temporary storage or customs procedures

The EU Customs Code shall apply in respect of non-European Union goods that were in temporary storage at the end of the transition period and in respect of goods that were under any of the customs procedures in the customs territory of the United Kingdom at the end of the transition period, until such temporary storage is ended, until one of the special customs procedures is discharged, until the goods are released for free circulation, or until the goods are taken out of the territory, provided that such event occurs after the end of the transition period but not later than within the corresponding time limit referred to in Annex III.

The EU Customs shall apply in respect of any customs debt arising after the end of the transition period from the end of temporary storage or discharge referred to in paragraph 1.

The relevant EU Regulation shall apply in respect of requests to benefit from tariff quotas which have been accepted by the customs authorities in the customs territory of the United Kingdom and where the required supporting documents have been provided in accordance with that Regulation by the customs authorities in the customs territory of the United Kingdom before the end of the transition period, and shall apply in respect of the cancellation of requests and returns of unused allocated quantities of such requests.

Access to relevant networks, information systems and databases

The United Kingdom shall have access, to the extent strictly necessary to comply with its obligations under these provisions, to the networks, information systems and databases listed in Annex IV. The United Kingdom shall reimburse the European Union for the actual costs incurred by the European Union as a consequence of facilitating that access.

The European Union shall communicate to the United Kingdom the amount of those costs by 31 March of each year until the end of the period referred to in Annex IV. In the event that the communicated amount of the actual costs incurred considerably diverges from the best estimates amount that was communicated by the European Union to the United Kingdom before the signature of the Agreement, the United Kingdom shall pay without delay to the European Union the best estimates amount and the Joint Committee shall determine the manner in which the difference between the actual costs incurred and the best estimates amount is to be addressed.

ONGOING VALUE ADDED TAX AND EXCISE DUTY MATTERS

Value added tax (VAT)

The EU VAT  Directive shall apply in respect of goods dispatched or transported from the territory of the United Kingdom to the territory of a Member State, and vice versa, provided that the dispatch or transport started before the end of the transition period and ended thereafter.

The EU VAT  Directive shall shall continue to apply until 5 years after the end of the transition period with regard to the taxable person’s rights and obligations in relation to transactions with a cross-border element between the United Kingdom and a Member State that took place before the end of the transition period and with regard to transactions covered abov.

Refund applications that relate to VAT which was paid in a Member State by a taxable person established in the United Kingdom, or which was paid in the United Kingdom by a taxable person established in a Member State, shall be submitted under the conditions of that Directive at the latest on 31 March 2021.

Amendments to VAT returns that were submitted either in the United Kingdom with regard to services supplied in Member States of consumption before the end of the transition period, or in a Member State with regard to services supplied in the United Kingdom before the end of the transition period, shall be submitted at the latest on 31 December 2021.

Excise goods

The EU Excise  Directive shall apply in respect of movements of excise goods under a duty suspension arrangement and in respect of movements of excise goods after release for consumption from the territory of the United Kingdom to the territory of a Member State, or vice versa, provided that the movement started before the end of the transition period and ended thereafter.

Access to relevant networks, information systems and databases

The United Kingdom shall have access, to the extent strictly necessary to comply with its obligations under these provisions, to the networks, information systems and databases listed in Annex IV. The United Kingdom shall reimburse the European Union for the actual costs incurred by the European Union as a consequence of facilitating that access. The European Union shall communicate to the United Kingdom the amount of those costs by 31 March of each year until the end of the period referred to in Annex IV. In the event that the communicated amount of the actual costs incurred considerably diverges from the best estimates amount that was communicated by the European Union to the United Kingdom before the signature of the Agreement, the United Kingdom shall pay without delay to the European Union the best estimates amount and the Joint Committee shall determine the manner in which the difference between the actual costs incurred and the best estimates amount is to be addressed.

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