Since 1 January 2021, the United Kingdom is no longer a member of the EU Customs Union. From that date onwards, the customs formalities provided for in Union law apply to all goods taken
- from the United Kingdom to the customs territory of the Union or
- from the customs territory of the Union to the United Kingdom.
This will still be the case if a free trade agreement is signed with the United Kingdom.
The United Kingdom counts as a “third country”/ non-EU state; this means that lower duty-free limits apply when entering Germany.