The EU and the UK have finally agreed on a free trade agreement, which provides for a number of measures to facilitate trade as of January 1, 2021.
Here are the main customs measures contained in this free trade agreement:
the movement of goods between the UK and the EU will be subject to customs controls. However, trade will be duty and quota free, provided that companies comply with the rules of origin ;
There will be no mutual recognition of European and British certifications. Therefore, to market goods in the EU and the UK, businesses will be required two separate certifications ;
British agri-food goods will have to carry health certificates and undergo sanitary and phytosanitary controls at the border inspection posts of the member states.
WARNING: the signing of this FTA does not change the fact that the UK will effectively have to be treated as a non-EU country for customs and VAT purposes.