The next key milestone in the government’s phased timetable for border controls (set out in its border operating model) is the introduction of full customs declarations and controls on 1 January 2022.

From that date, traders must meet full customs requirements at the point of importation from the EU. This includes submitting declarations, regardless of whether it is a controlled or a non-controlled good, as well as paying VAT and excise duty where necessary. Delaying declarations will not be possible.

If traders are importing animal products, they must also submit pre-notification via the import of products, animals, food and feed system from 1 January, but any physical checks currently in place will continue to be conducted at the point of destination until July 2022.

HMRC has also updated its guidance for commercial vessels reporting goods arriving at a UK port and getting clearance to leave a UK port from 1 January 2022 to reflect the need to report inward journeys from EU countries and departing to EU countries – in particular the differing reporting requirements for arrivals and departures from Northern Ireland. 

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Border controls for incoming goods from the EU postponed again | ICAEW