Recognising the impact of coronavirus on businesses’ ability to prepare, the UK government will introduce the new border controls in three stages up until 1 July 2021.
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 on all high-risk live animals and a proportion of low-risk live animals.
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. Full Safety and Security declarations will be required, while for SPS commodities there will be an increase in physical checks and the taking of samples: checks for animals, plants and their products will now take place at GB Border Control Posts.
To support businesses with the new processes taking effect next year, the UK Government has developed a new £50 million package to boost the capacity of customs intermediaries – including customs brokers, freight forwarders and express parcel operators – providing businesses with further support. This funding will support intermediaries with recruitment, training and supplying IT equipment to help handle customs declarations. Applications for the new funding will be open from July and HMRC will unveil more details in due course. Rules will also be changed to remove barriers for intermediaries taking on new clients.
Additionally, the UK Government have committed to building new border facilities in Great Britain for carrying out required checks, such as customs compliance, transit, and Sanitary and Phytosanitary (SPS) checks, as well as providing targeted support to ports to build new infrastructure. We are consulting with ports across the UK to agree on what infrastructure is required. Find out more.
The UK's approach to negotiations with the EU
UK Government has published the legal texts covering its approach to our future relationship with the EU. The “Future Relationship with the EU” document lays out a suite of proposals for our negotiations with the EU. The draft legal texts are the legal articulation of this approach and have formed the basis of discussions with the EU. The main element of our approach is the comprehensive Free Trade Agreement, or FTA, covering substantially, all trade. You can view the documents here.
EU (Withdrawal) Act and Common Frameworks report
The seventh European Union (Withdrawal) Act and Common Frameworks statutory report details the progress on the development of common frameworks. These frameworks will help facilitate the flow of trade between different parts of the UK whilst allowing the UK to fulfil its international obligations; they will help the UK to safeguard our common resources and enable the functioning of the UK’s internal market.
Existing UK trade agreements with non-EU countries.
Information on the trade agreements the UK has already signed and our discussions with countries the EU has a trade agreement with has been updated.
Employing EU citizens in the UK
Information for employers on employing EU, EEA and Swiss citizens in the UK, covering: the right to work checks, the EU Settlement Scheme and the UK’s new immigration system has been updated with information on temporary changes to the way you can check right to work documents because of coronavirus.
List of customs agents and fast parcel operators
Updated with additional customs agents and fast parcel operators who can help submit customs declarations from 1 January 2021.
Financial services legislation under the EU (Withdrawal) Act 2018
Updated with Trade Repository Registration Arrangements under the UK Securities Financing Transactions Regulation document. HM Treasury’s programme of secondary legislation to ensure that the UK continues to have a functioning financial services regulatory regime in all scenarios when the UK leaves the EU.