VATupdate

Further delay to elements of the Border Operating Model

The UK Government has decided to further delay some elements of the Border Operating Model (BOM) regarding sanitary and phytosanitary goods.

Initially, the introduction of additional controls and requirements to import such goods into the UK were delayed to 1 October 2021. However, due to the longer-lasting impact of the pandemic and the increased costs of global freight transport, the UK Government has announced a further delay to the controls and requirements for sanitary and phytosanitary goods.

Also, the requirement for Safety and Security declarations on imports is postponed.

Source PwC

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