He points out in his report that the United Kingdom withdrew from the European Union (EU) on 1 February 2020 and withdrew from the EU Customs Union on 1 January 2021, so Hungarian traders, merchants and citizens will also face significant changes due to Brexit. National Tax and Customs Administration (NAV).
The UK’s exit from the EU means that from 1 January 2021 it will be considered a “third country”, i.e. a non-EU country. The exception to this is Northern Ireland, where the EU Customs, VAT and Statistics Act will continue to apply. As a result, in the case of Great Britain (England, Scotland, Wales) the rules of exit and entry have changed, and products coming or going from Great Britain are subject to customs duties.
For customs administration, an EORI number must be requested from the National Tax and Customs Administration (NAV), which can be done in person or through representation. Products coming to Hungary from outside the EU – in this case from Great Britain – and departing from Hungary to Great Britain must submit a customs notification, as this is a condition for imports and exports from January 2021. The NAV carries out customs procedures on the basis of the submitted goods notice.
If individuals order goods from the UK or import goods on their travels from there, it is good to assume that from January 2021 it will be imported from outside the EU. It is therefore advisable to find out from the customer information available on the NAV website before ordering or traveling. If one does not want to handle their own customs matters, they can hand over the customs representative instead.
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