The Withdrawal Agreement provided an arrangement for the Union status of goods that started transport before the end of the transition period. For customs formalities, however, there was no exemption from the UCC.

This principle has been reviewed in the new guidance paper by the Commission. Goods that started their movement before 1/1/2021, can be imported or exported without customs formalities.

A proof of the time of the start of the transport is required (CRM, CIM, …) as well as a proof of Union status of the goods.