The UK Government is accelerating its border planning to implement border controls for EU goods imported into Great Britain as of the end of the Brexit transition period (31 December 2020). The UK Government plan will be implemented into three different stages until 1 July 2021, to give businesses more time to prepare.
- From January 2021, traders importing standard goods, covering everything from clothes to electronics, will need to prepare for basic customs requirements, such as keeping sufficient records of imported goods, and will have up to six months to complete customs declarations. While tariffs will need to be paid on all imports, payments can be deferred until the customs declaration has been made. There will be checks on controlled goods like alcohol and tobacco. Businesses will also need to consider how they account for VAT on imported goods. There will also be physical checks at the point of destination or other approved premises on all high risk live animals and plants.
- From April 2021, all products of animal origin (POAO) – for example meat, pet food, honey, milk or egg products – and all regulated plants and plant products will also require pre-notification and the relevant health documentation.
- From July 2021, traders moving all goods will have to make declarations at the point of importation and pay relevant tariffs.
For more information, please visit the UK Government website.