11. 4  IRU will keep members informed of further developments. * * * * *

1. Nº 6.21 Madrid, 11 de enero de 2021 BREXIT. NECESIDAD ACLARACIONES OFICIALES SOBRE INTERPRETACIÓN DEL ACUERDO Y USO DEL TIR

2. Nº 6.21 Madrid, 11 de enero de 2021 BREXIT. NECESIDAD ACLARACIONES OFICIALES SOBRE INTERPRETACIÓN DEL ACUERDO Y USO DEL TIR El Acuerdo de Comercio y Cooperación Unión Europea - Reino Unido (el Acuerdo Brexit) entró en vigor provisionalmente el 1 de enero de 2021. Si bien la ratificación en la UE aún está pendiente, se espera que el proceso finalice a finales de febrero de 2021. Después de la publicación del Acuerdo Brexit, IRU publicó iDocs que resumían las novedades que aportó sobre el transporte de mercancías y pasajeros (documentos adjuntos para facilitar su consulta). En la práctica, hay varios aspectos técnicos (p. Ej., e n relación con el acceso a terminales y trámites en el terreno) y aspectos legales (es decir, con respecto a la interpretación del Acuerdo Brexit) que requerirán más actualizaciones y aclaraciones. Aclaración de las disposiciones del Acuerdo Brexit IRU ha estado recibiendo un número creciente de preguntas sobre la interpretación del Acuerdo Brexit. Si bien pueden brindar nos su lectura de sus disposiciones, esto no tiene carácter de asesoramiento legal ni valor oficial. En aras de la seguridad jurídica, de forma similar a la iniciativa de la IRU sobre la aclaración de las reglas del paquete de movilidad 1, les gustaría solicitar una aclaración oficial. Con este fin, se comenzará por recopilar preguntas y luego enviar án una carta a la Comisión Europea solicitando una aclaración oficial mediante la publicación de preguntas y respuestas en los sitios web de las autoridades pertinentes. Es por ello que, si tienen alguna consulta que quiera realizar, pueden

3. enviarnos un email a astic@astic.net para poder hacérsela llegar. También discutir án con la UE y con sus miembros del Reino Unido sobre la mejor manera de buscar la posición de las autoridades del Reino Unido al respecto, que idealmente debería estar sincronizada y ser consistente con la de la Comisión Europea. Dado que el Reino Unido está ahora fuera de la unión aduanera de la UE, nos gustaría recordar a los miembros que TIR es una solución de tránsito excelente y segura para los transportes entre el Reino Unido y la UE. Ahora, los operadores que transportan mercancías desde y hacia el Reino Unido pueden utilizar TIR para completar fácilmente los procedimientos aduaneros. IRU ha preparado un folleto que explica las oportunidades que ofrece TIR a los transportistas después del Brexit. El folleto se puede encontrar adjunto a esta Nota Informativa . C/ Príncipe de Vergara, 74, 3 planta - 28006 MADRID Tlf.: 91 451 48 01 / 07 – Fax: 91 395 28 23 E-mail: astic@astic.net Nota: Prohibida la edición, distribución y puesta en red, total o parcial, de esta información si n la autorización de A ST IC

8. CTP- EU / BR 7389/SSI Brussels , 28 December 2020 BREXIT READINESS – DRAFT EU-UK TRADE AND COOPERATION AGREEMENT The European Union and the United Kingdom concluded a deal on a draft EU-UK trade and cooperation agreement I. BACKGROUND On 24 December 2020, the EU and UK concluded a deal on a draft EU-UK trade an d cooperation agreement. The draft agreement can be downloaded here . Transport is one of the domains in which the EU and UK will be cooperating very closely and this draft agreement provides the basis for a continued and sustainable air, road, rail and maritime connectivity, though market access falls below what the Single Market offers. It includes provisions to ensure that competition between EU and UK operators takes place on a level playing field, so that passenger rights, workers’ rights and transport safety are not undermine d. The European Commission announced on 24 December 2020 that a provisional applic ation of the draft agreement for a period of two months, i.e., ending 28 February 2021, will be proposed t o the European Council. Once approved by the European Council, this will provisionally ap ply between 1 January and 28 February 2021 to give parliaments time to vote on the text. II. CONTENT OF THE DRAFT AGREEMENT The draft agreement covers the following areas: trade in goods and in services, digital trade, intellectual property, public procurement, aviation and road transport, energy, fisheries, social securit y coordination, law enforcement and judicial cooperation in criminal matters, thematic cooperation and participation in Union programmes. It is underpinned by provisions ensuring a level playing field a nd respect for fundamental rights. More specifically, the draft agreement includes a commitment of the two contracting parties to align their respective rules as much as possible to facilitate trade and the provision of services. The draft agreement also prohibits any introduction of discriminatory measures by a Contracting Part y. 1. Passenger transport by road Transport by road is covered by Part two, Heading Three, Title I and by Annex RO AD-1 of the draft agreement. Annex ROAD-1 includes the rules on access to the profession for companies providing services covered by the agreement, the model of the operating licences for companies (the Community Licence and the equivalent UK Operating Licence), the applicable rules on the posting of drivers, the professional competence and training requirements for drivers, the model of the driver qualifi cation cards, driving and rest times provisions, working time for mobile workers, the use of tachographs, rules on we ights and dimensions for the vehicles used and road transport enforcement cooperation. Specific to pass enger transport, authorisations shall conform to the model set out in Annex ROAD-2 and applications for authorisation shall be submitted on the basis of the model set out in Annex ROAD- 3. The draft agreement allows for regular international bus services to continue to l ink the EU and UK and its provisions reflect those of the Protocol of the multilateral Interbus Agreement o n regular and special regular services, which is expected to come into force in 2021. When the Protocol comes i nto force, the equivalent provisions in the draft agreement will no longer apply.

5. CLTM/ BR 7388/MBI Brussels , 27 December 2020 BREXIT READINESS – DRAFT EU-UK TRADE AND COOPERATION AGREEMENT The European Union and the United Kingdom concluded a deal on a draft EU-UK trade and cooperation agreement I. BACKGROUND On 24 December 2020, the EU and UK concluded a deal on a draft EU-UK trade an d cooperation agreement. The draft agreement can be downloaded here . Road goods and passenger transport is one of the domains in which the EU and UK will be cooperating very closely and the draft agreement contains extensive provisions on the provision of commercial road transport services. It should be noted that whereas the situation will effectively change for the road good s and passenger transport operators on 1 January 2021, it is not yet certain how this draft agreem ent will become applicable from that date; it should be ratified by the EU and UK. The European Comm ission announced on 24 December that a provisional application of the draft agreement for a period of two m onths will be proposed to the European Council. II. CONTENT OF THE DRAFT AGREEMENT The draft agreement includes extensive provisions on the trade of goods, cooperation in the field of customs, and road goods and passenger transport. It includes a commitment of the two Contrac ting Parties to align their respective rules as much as possible to facilitate trade and the prov ision of services. The introduction of discriminatory measures is also prohibited. 1. Goods transport by road Goods transport by road is covered by Part two, Heading Three, Title I and by Annex ROAD-1 of the draft agreement. Annex ROAD- 1 includes the rules on access to the profession for companies providing services covered by the agreement, the model of the operating licences for companies (the Community Licence and the equivalent UK Operating Licence), the applicable rules on the posting of drivers, the professional competence and training requirements for drivers, the model of the driver qualifi cation cards, driving and rest times provisions, working time for mobile workers, the use of tachographs, rules on w eights and dimensions for the vehicles used and road transport enforcement cooperation. a) Market access The provision of the following services will be possible without additional per mits:  Bilateral, cross-border services to and from the other contracting party.  Transit through the territory of the other contracting party to the own territory (example: transit thro ugh the UK from the Republic of Ireland to France) or to a third country (example: tr ansit through the EU from the UK to Switzerland).  Cross-trade for companies established in the UK between two or more EU Member States will be limited to two journeys consecutive to a bilateral, cross-border journey from the Unite d Kingdom.

10. 3 2. Customs clearance for goods carried by passengers The trade and customs provisions are covered by Part two, Heading one, Title I of the draft agreement and in several annexes. T rading under ‘FTA' (free trade agreement) with zero tariffs or quotas will in evitably be very different compared to the frictionless trade enabled by the EU's Customs Union and Single Market. In particular, i) rules of origin will apply to goods in order to qualify for preferential trade terms under the agreement; ii) all imports will be subject to customs formalities and wil l need to comply with the rules of the importing party; and iii) all imports into the EU must meet all EU standar ds and will be subject to regulatory checks and controls for safety, health and other public policy purposes. When it comes to customs formalities for passengers, for instance, goods carried by passengers, the draft agreement states that each Contracting Party shall grant temporary admission, with tot al conditional relief from import duties and taxes and without application of import restrictions or prohibitions of economic character, as provided for in its laws and regulations. More specifically, the draf t agreement states for goods that are for personal effects may be exempted from import duties and taxes, i.e., all articles, new or used, which a traveller may reasonably require for his or her personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported for commercial purposes. The draft agreement also lays down a framework for close customs cooperation and alignment of customs rules of the respective contracting parties. III. PRELIMINARY IRU OBSERVATIONS  IRU welcomes the draft trade and cooperation agreement between the EU and UK.  The following elements are positive:  The agreement ensures a level playing field between companies established i n the two contracting parties.  The provisions are very close to those applying to the EU Single Market.  The agreement contains safeguards against discriminatory measures.  Close alignment of the rules of the respective contracting parties are strongly encouraged.  Nevertheless, IRU is concerned that the timeline for the entry into force and application of the agreement, even if it were to be on a provisional basis, is extremely tight. Road transport companies and the Member State and UK competent authorities may not be fully ready by 1 January 2021. Both contracting parties should consider to relax enforcement of the provisions during a transition perio d.  IRU is very strongly concerned that, notwithstanding the draft agreement, the chang ing situation on 1 January 2021 will lead to longer waiting times at borders and to a heavier ad ministrative burden for the road transport industry. The European Union, Member States and the United Kingdo m should put measures in place to minimise the administrative burden as much as possible, inc luding through the digitalisation of trade and road transport information exchange and to reduce border waiting times. IV. NEXT STEPS  The trade and cooperation agreement remains a draft. The European Council, European P arliament and UK Houses of Parliament have to ratify it. This will take time.  The agreement might provisionally be applied for a limited period of tim e after 1 January 2021, pending ratification and official entry into force. The European Commission mad e a proposal to the Member States which should be discussed and decided on in the next days. V. ACTION FOR MEMBERS  Members are invited to examine the content of this document together with the content of the EU-UK Trade and Cooperation Agreement and use this information to facilitate the preparation of their members for the changing situation on 1 January 2021.  Members are invited to send their observations on the content of this draft agreement or any ques tions about this draft agreement to sagar.singamsetty@iru.org .

9. 2 Occasional international services will be covered by the multilateral Interbus agree ment of 2003, which covers the EU and currently seven non-EU countries. The UK will accede to that Interbus ag reement on 1 January 2021. The draft agreement includes special provisions applicable to t he island of Ireland, where regular and occasional bus services that connect Ireland and Northern Ireland will be able to continue their services in the same way as before. a) Market access The provision of the following services will be possible:  Bilateral regular and special regular services to and from the other contracting par ty, with or without transit through a third country subject to an authorisation.  For companies established in a contracting party, regular and special regular servi ces between two places in that same contracting party but with transit through the other contracting party subject to an authorisation.  Regular and special regular service are not possible between two places in the s ame contracting party (cabotage is not permitted ).  Where a bilateral regular or special regular service is to or from the contracti ng party where the company is established, passengers may be picked up or set down in the t erritory of the other contracting party providing the stop is authorised.  Where services are part of an international regular or special regular service bet ween the Republic of Ireland and Northern Ireland, passengers may be picked up and set down in the territor y of one contracting party by a company established in the other.  Companies established in one contracting party and operating occasional services on a temporary basis on the island of Ireland may pick up and set down passengers in the other contracting party.  Companies established in one of the contracting parties may undertake occasional serv ices in transit through the territory of the other contracting party to the territory of a non-contracting p arty to the Interbus Agreement.  The services subject to authorisation should follow the procedures for the application of the authorisation as laid down in the agreement.  In addition to the above, following shall apply: Sections V (Social provisions) a nd VI (Custom and fiscal provisions) of the Interbus Agreement as well as Annexes I (Conditions applying to roa d passenger transport operators) and II (Technical standards applying to buses and coaches).  For a period of six months from the date of entry into force of the draft agr eement, special regular services shall not be subject to authorisation where they are covered by a contract concl uded between the organiser and the road passenger transport operator. b) Drivers Drivers should:  Should hold a Certificate of Professional Competence (CPC).  Comply with the driving and rest time rules, working time and tachograph.  The AETR rules will only apply to international journeys undertaken in part outside the territory of the contracting parties for the entire journey.  Posting of workers rules will apply to drivers under the provisions laid do wn in Annex ROAD-1. Drivers will be exempt from posting when they undertake bilateral journeys or transit. Impl ementing and enforcement measures will have to be notified by 30 June 2021. c) Taxation  There will be an exemption of taxes and charges on the possession and circ ulation of vehicles in the territory of the other party.  This exemption will not apply to energy taxation and road user charges.

4. TIR a secure transit solution for UK-EU transports For more information on TIR, please contact tir@iru.org For a world in motion Why use TIR Cost effective: one single guarantee, at a fixed price, covers multiple consignments. Secure: cargo is sealed at all times, reducing risk of damage and fraud. High guarantee: coverage up to EUR 100,000. Digital pre-declaration: submit cargo information in advance for transit operations on EU territory. TIR can now be used by firms to transport goods to and from the UK. Accredited TIR hauliers in the EU, UK and beyond can use this tried and proven system to easily complete customs procedures. How it works At the UK customs office of departure: the haulier presents the vehicle, goods and TIR carnet to inland customs, which seals the vehicle and stamps the carnet At the destination (authorised consignee or local customs office): the TIR carnet and goods are presented for final customs formalities and clearance ©2021 IRU I-0440-1 (en) Haulier electronically pre-declares transit movement to the EU (e.g. using TIR-EPD) Haulier electronically pre-declares transit movement to the EU (e.g. using TIR-EPD) Arriving in the UK: the UK border customs stamps the TIR carnet to certify entry into the UK; the sealed load is not opened or checked at the border Leaving the UK: the border customs certifies that the goods have exited the UK by stamping the TIR carnet Arriving in the EU: the EU border customs stamps the TIR carnet to certify entry into the EU; the sealed load is not opened or checked at the border Leaving the EU: the border customs certifies that the goods have exited the EU by stamping the TIR carnet At the destination (authorised consignee or local customs office): the TIR carnet and goods are presented for final customs formalities and clearance At the EU customs office of departure or entry: the haulier presents the vehicle, goods and TIR carnet to inland customs, which seals the vehicle and stamps the carnet

7. 3 III. PRELIMINARY IRU OBSERVATIONS  IRU welcomes the draft trade and cooperation agreement between the EU and UK.  The following elements are positive:  The agreement ensures a level playing field between companies established i n the two contracting parties.  The provisions are very close to those applying to the EU Single Market.  The agreement contains safeguards against discriminatory measures.  Close alignment of the rules of the respective contracting parties are strongly encouraged .  IRU is concerned that the timeline for the entry into force and application of the agr eement, even if it were to be on a provisional basis, is extremely tight. Road transport companies and the Member State and UK competent authorities may not be fully ready by 1 January 2021. Both contracting parties should consider to relax enforcement of the provisions during a transition period.  IRU is very strongly concerned that, notwithstanding the draft agreement, the cha nging situation on 1 January 2021 will lead to longer waiting times at borders and to a heavier ad ministrative burden for the road transport industry. The European Union, Member States and the United Kingdom should put measures in place to minimise the administrative burden as much as possible, inc luding through the digitalisation of trade and road transport information exchange and to reduce border waiting times. IV. NEXT STEPS  The trade and cooperation agreement remains a draft. The European Council, European P arliament and UK Houses of Parliament have to ratify it. This will take time.  The agreement might provisionally be applied for a limited period of tim e after 1 January 2021, pending ratification and official entry into force. The European Commission mad e a proposal to the Member States which should be discussed and decided on in the next days. V. ACTION FOR MEMBERS  Members are invited to examine the content of this document together with the content of the EU -UK Trade and Cooperation Agreement and use this information to facilitate the preparation of their members for the changing situation on 1 January 2021.  Members are invited to send their observations on the content of this draf t agreement to marc.billiet@iru.org .  The situation will change on 1 January 2021. Commercial road transport companies must prepare.  For goods transport by road, customs procedures will be introduced on 1 January 20 21. For goods already on the move before the end of the transition period, no customs procedures will be requ ired on condition that the date of the start of the movement and the Union status of the goods can be proven, this will have to be done at the border. Sanitary and phytosanitary controls will also be introduced for certain types of goods. More information can be found in document CLTM/BR7374 and in the Flash Infos communicated to members.  For any questions on goods transport by road please contact marc.billiet@iru.org .  IRU will keep members informed of further developments. * * * * *

6. 2  Cabotage for companies established in the UK on the territory of a single EU Member State will be limited to one journey consecutive to a bilateral, cross-border jour ney from the United Kingdom and should be done within seven days after the unloading of the goods of the incomi ng cross-border journey.  Cabotage for UK companies established in Northern Ireland on the territory of the Republic of Ireland will be limited to two journeys consecutive to a bilateral journey f rom Northern Ireland and should be done within seven days after the unloading of the goods of the incoming cross-border journey.  Companies established in the UK can only do two journeys with a vehicle (or combination) within the territory of the European Union (cross-trade and cabotage) before that vehicle has to return to the United Kingdom.  Cabotage for companies established in the EU on the territory of the United Kingdom will be limited to two journeys consecutive to a bilateral, cross-border journey from the terr itory of the European Union and should be done within seven days after the unloading of the goods of the i ncoming cross- border journey.  From 21 February 2022, the market access rules will apply to the use of vehicles above 2.5 tonnes.  Any transport of goods by road without direct or indirect remuneration and without income for the driver of the vehicle or others and which are not linked to a professional activity shall be considered as transport of goods for a non-commercial purposes.  The provision of a number o f goods transport services, such as universal mail services and own account transport, is exempt from the obligation to have a Community Licence or i ts UK equivalent. b) Drivers Drivers should:  Should hold a Certificate of Professional Competence (CPC).  Comply with the driving and rest time rules, working time and tachograph.  The AETR rules will only apply to international journeys undertaken in part outside the territory of the contracting parties for the entire journey.  Posting of workers rules will apply to drivers under the provisions laid down in Annex ROAD-1. Drivers will be exempt from posting when they undertake bilateral journeys or transit. Drivers undertaking cross-trade and cabotage will be subject to posting rules. Implementing and enf orcement measures will have to be notified by 30 June 2021. c) Taxation  There will be an exemption of taxes and charges on the possession and circ ulation of vehicles in the territory of the other party.  This exemption will not apply to energy taxation and road user charges.  The fuel and lubricants contained in the standard tank of the vehicle and us ed for propulsion and the operation of a refrigeration system will be exempt from customs duties and other taxes and levies. 2. Trade and Customs The trade and customs provisions are covered by Part two, Heading one, Title I of the draft agreement an d in several annexes. Chapter 3 of Title I contains the measures for sanitary and phytosanitary contr ols.  In terms of customs, the draft agreement lays down a framework for close customs cooperation and alignment of customs rules of the respective contracting parties.  The Withdrawal Agreement (including for transitory measures for goods already in m ovement before the end of the transition period) and the Northern Ireland Protocol of the Withdrawal Agreement also contain provisions on customs procedures and movement of goods.