These are very good questions. I will forward this to EVGA. 

Hi,
 
Step-Up´s for UK still possible - the product needs to be send to our German Location, therefore and right now import / export taxes needs to be paid, as due the current situatiion - the value of the products needs to be declared to Germany in the real MSRP value, by the customer. Shipments are currently taking longer, as some forwarder / delivery services bringing up some new rules for those shipments outside of the EU. We are working with the team / shipping department to declare everything to get packages the right way to UK. Every delivery service / forwarding agency has posted a complete overview on how to export / import to EU, please take a look online, as this is very important for the custom clearance.
 
Markus

Sorry to hijack your thread.

Markus will this affect my step up card being sent back to me? It’s currently listed as pending and my old card was received 12/30/20.

Thanks
Mark

I have reservations and questions about this but I think, at this time, it's not really something EVGA will know the full answers to. 
 
For example, my card was dispatched from Amazon EU and came from Germany. According to the (admittedly skimmed) read of some of the regulations, it mightn't need a VAT import fee as the sale was agreed when we were still EU members and it's being re-imported. But I'm not a tax consultant so I have no idea! 
 
I just hope that some of the answers become clearer before I hit the end of the queue, because if that happens today I'll be dropping out and sticking with what I have.