The Border with the European Union

The Government produced guidance in July 2020 outlining the implementation of Border Controls in three stages for importing and exporting goods between Great Britain and the EU from 1 January 2021.

The guidance document also outlines the processes to be introduced in April 2021 and July 2021. Import and export controls are generally reserved, but the areas of food safety, the protection of human, animal and plant health and the environment are devolved to the Governments of Wales and Scotland. This may lead to some differences in precise requirements and enforcement bodies.

From January 2021: Traders importing standard goods will need to prepare for basic customs requirements, such as keeping records of imported goods. Traders will also need to consider how they account for and pay VAT on imported goods. Traders will then have up to six months to complete customs declarations. While tariffs will be payable where due on relevant goods, payments can be deferred until the customs declaration has been made.

From April 2021: All products of animal origin (POAO) and all regulated plant and plant products will require pre-notification and the relevant health documentation. Any physical checks will continue to be conducted at the point of destination until July 2021.

From July 2021: Traders moving any goods will have to make full customs declarations at the point of importation and pay relevant tariffs. Full Safety and Security declarations will be required.

The EU has said it will not replicate the UK's phased plan, so declarations will be needed for exports from 1 January 2021.

If you are an exporter...

Exporters can use the new "Check duties and customs procedures for export goods" tool on GOV.UK to identify what additional paperwork, tariffs and quotas are applicable. Please click here to be redirected.

Businesses can also apply to HMRC for an advance ruling on the commodity code that should be used for their goods and the origin of their goods.