The International Trade team have summarised points on the UK’s status during the transition period:
The UK remains part of EU Free Trade Agreements during transition period.
UK content can count towards certifying goods as being of EU origin (eg. British wheels on a BMW built in Germany).
Similarly, EU content included in UK finished goods can also count for UK traders (eg. French windscreen wipers on a Mini built in the UK).
HM Revenue & Customs (HMRC) and the Department for International Trade (DIT) have advised that EUR1 preference and EC non-preference documents should continue to be issued as normal.
The EU and UK have both stated that the UK should be treated as a member state of the EU. Please see World Trade Organisation (WTO) letters. If you have any enquiries from traders, refer them to these documents in the first instance.
Border agencies in some importing countries may be unaware of the transition arrangements leading to delays at ports. We continue to support as issues arise with the cooperation of DIT in London and their missions around the globe.