The regulations allows for an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declaration) until 31 December 2021 that will apply to:
- businesses and intermediaries importing non-controlled goods from the European Union into Great Britain until 31 December 2021 who choose to delay their declarations
- some businesses and individuals exporting goods via the United Kingdom’s Universal Postal Union designated operator – Royal Mail
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