Customs declarations will need to be made either by the business itself or by a UK established customs agent. Submission of a full customs declaration to HMRC can be delayed by up to six months. This easement will be available for goods that were in free circulation in the EU and that are imported into the UK between 1 January 2021 to 30 June 2021. However, controlled goods, such as excise goods, are excluded from the easement.
Source: saffery.com
