We attach a link to a guidance note from HMRC just published which gives some information on what Customs declarations are required as businesses move Goods in to the UK from the 1 Jan 2021 as the transition period ends. The note covers declarations required on goods moving between Northern Ireland into the rest of the UK as well. It’s a useful prompt but there remains a number of places where it advises more detail will be published – so it’s an area to watch out for.
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