There are special procedures for importing goods into the UK. Following the end of the Brexit transition period on 31 December 2020, the process for importing goods from the EU effectively mirrors the process for all other international destinations.

A number of easements had been put in place to help ensure a smooth transition for goods coming from the EU. This included a delay in the requirement for full customs declarations and controls until the end of this year.

From 1 January 2022, businesses will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021. This will mean that most businesses will have to make declarations and pay relevant tariffs at the point of import.

However, the introduction of some declarations has been deferred until 1 July 2022. These include:

• requirements for full safety and security declarations for all imports
• new requirements for Export Health Certificates
• requirements for Phytosanitary Certificates
• physical checks on sanitary and phytosanitary goods at Border Control Posts