Full customs declarations and controls are due to be introduced as planned on 1 January 2022. This means that the option to delay your customs declarations for up to 175 days, without an authorisation from HMRC, is coming to an end on 31 December. If you’re already making full import declarations, or if you’ve started submitting supplementary declarations, you’re well prepared.
If you’ve not made any declarations to HMRC for goods you’ve moved from the EU since January 2021, you need to start preparing now for this change.
Source HMRC
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