Exports to the EU

Transit shipments

Imports from the EU

Basic import customs requirements will apply to all standard goods. Standard import customs declarations are required for all controlled goods and excise goods. VAT must be accounted and paid for. 

Important to note:

• If a CFSP² authorization is in place, supplementary import declarations and duty deferment for up to six months are allowed. For many traders, this means that the January 1, 2021 deadline still applies for submitting customs declarations.
• Physical checks will be done at the point of destination or other approved premises on all high-risk live animals and plants, and pre-notifications are required for certain movements, but they won’t need to enter the UK via BCP³.

April 2021

• All POAO⁴ and all regulated plants and plant products will now also require pre-notification and the relevant health documentation.
  
• Any physical checks continue to be conducted at the point of destination.
  

July 2021

• Supplementary import declarations and duty deferment are no longer possible and full Safety and Security declarations will also be required now at point of importation.
• Commodities subject to SPS⁵ controls have to be presented at BCPs. Physical checks and taking of samples will increase.
• SPS⁵ checks for animals, plants and their products will take place at UK BCPs³ (no longer at destination).
• The GVMS¹ is now in place for all imports, exports, and transit movements at border locations which have chosen to introduce it.

1 Goods vehicle movement service (GVMS) I 2 Customs Freight Simplified Procedures (CFSP) I 3 Border Control Post (BCP) I 4 Products of animal origin (POAO) I 5 Sanitary and phytosanitary (SPS)

_{Source of content: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/925140/BordersOpModel.pdf}