Exports to the EU

Export customs declarations and UK exit Safety and Security declarations will be required for all goods.

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 under the “deferred declaration scheme” are possible until the extended deadline on January 1, 2022. For traders without such authorisation, 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 rather than at BCP³.

October 2021

• All POAO⁴, ABP⁵, and HRFNAO⁶ will require pre-notification.
• Export Health Certificate requirements for POAO and certain ABP will come into force.
  
• Any physical checks continue to be conducted at the point of destination.
  

January 2022

• Supplementary import declarations and duty deferment are no longer possible.
• Full Safety and Security declarations for imports will also be required now.
• Physical SPS⁷ checks on high-risk plants will now take place at BCP³.
• Physical SPS⁷ checks for POAO⁴, certain ABP⁵, and HRFNAO⁶ will be required, and they will take place at BCP³.
• Pre-notification requirements and documentary checks, including phytosanitary certificates will be required now also for low-risk plants and plant products.
  
• The GVMS¹ is now in place for all imports, exports, and transit movements at border locations which have chosen to introduce it.

March 2022

• Checks at BCP 3 will take place on live animals and low risk plants and plant products.
  

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 Certain animal by-products (ABP) | 6 High-Risk Food Not Of Animal Origin (HRFNAO) | 7 Sanitary and phytosanitary (SPS)

Sources of content: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/925140/BordersOpModel.pdf and https://questions-statements.parliament.uk/written-statements/detail/2021-03-11/hlws833