Q: A product is labelled on October 2020 in the UK but is shipped to the EU on 2 January 2021. Does the old label meet the EU requirements and is it still liable if shipped on 31-12-2020? What date matters: packed or shipped over the border?

A: What matters is the date that the shipment started. So, for example, the moment the shipment reaches the truck. 

Union goods which are moving as intra-Union movement from the UK to the Union or vice versa around the end of the transition period may still be treated as an intra-Union movement, subject to the fulfilment of the requirements set out in Article 47 of the Withdrawal Agreement. This will equally apply to Union goods moving between two points in the customs territory of the Union via the UK.

According to Article 47(2) of the Withdrawal Agreement, the following must be proven by the person concerned when those goods arrive at the respective border between the Union and the UK: (i) that those movements have started before the end of the transition period and ended thereafter; and (ii) that the goods have the customs status of Union goods.

Q: Will new UK-EU trading relationship come into force as of 00.00 EU time, or 00.00 UK time?

A: EU time 00.00 (CET).

Q: Internal company shipment: do you need to treat it as an import and export? 

A: Yes.

Q: Shipment from UK via Calais to Belgium: where will the goods be physically checked / where can we expect delays?

A: This depends on the nature of the checks. In general, security checks will be performed at the border (limited) and other physical checks will be done depending on the place were goods will be cleared (import declaration) either pre-lodge in Calais or at the end location of shipper.  

If you are a Trusted Trader (with AEO status) there will be fewer checks or control, but there will still be checks at the company.

Q: If you move stock from the UK to a warehouse in the EU and you still retain title of stock, should this still be treated as export to EU?

A: You must comply with custom formalities in any case.  

Q: UK-EU (FR) separate legal entity: is it export and import?

A: Yes. If a UK company exports to NL, it will need a Dutch EORI number.

If a UK company imports to the UK, it will need a UK EORI number

Q: Are the phytosanitary standards likely to be aligned or become independent standards etc in the new agreement?

UK has repeatedly stated they want to set their own rules regarding phytosanitary standards. So, that is what I would assume. Besides, the main point is that you will need to have your products checked at UK side in the new relationship as well. So, there will be more administrative work. See:

Please see here

Q: Our UK company has a subsidiary in the EU. Do you need EU EORI number?

A: Yes, you need a UK EORI and EU EORI (providing that there are customs formalities involved).

Q: When do you need an EORI number?

If a UK company exports to NL, it will need a NL EORI number.

If a UK company imports to the UK, it will need a UK EORI number

Non-EU businesses need an EU EORI number to do the following:

• To lodge a customs declaration in the customs territory of the Union;
• To submit an Entry Summary Declaration (ENS) or Exit Summary Declaration (EXS) (i.e. S&S);
• To lodge a temporary storage declaration in the customs territory of the Union;
• To act as a carrier for the purposes of transport by sea, inland waterway or air.

Please see here