The United Kingdom withdrew from the EU on 31 January 2020 by adopting a withdrawal agreement and has become a third country since 1 February 2020. From 1 February 2020 to 31 December 2020, a transitional period is introduced during which the United Kingdom remains subject to all EU law and reciprocal trade is still temporary on the basis of EU internal market rules. During the transitional period, the movement of goods between the United Kingdom and the Czech Republic is to be considered intra-EU, within the internal market, i. e. without barriers, without customs formalities and controls. These goods are to be reported through the Intrastat system if the provider of statistical information has a reporting obligation.

From 1 January 2021, after the end of the transitional period, there will be a change in the reporting of trade with the United Kingdom in Intrastat. For the reference period January 2021, the movement of goods between the United Kingdom and the Czech Republic will still be able to be reported in Intrastat due to a time discrepancy related to the transport of goods or due to VAT reporting of goods. Starting from the reference period February 2021, only the movement of goods between Northern Ireland and the Czech Republic will be reported in Intrastat. It means that the territory of Northern Ireland will be reported as an EU Member State in Intrastat. On the contrary, the movement of goods between the Czech Republic and other parts of the United Kingdom (excluding Northern Ireland) will not be reported in Intrastat if customs proceedings take place in the Czech Republic.  

In connection with this change, the following coding is introduced:

XI - United Kingdom (Northern Ireland) - applicable in Intrastat for the country of dispatch and the country of destination

GB - United Kingdom - only applicable as a country of origin in the Intrastat system