The UK Government have published the Border Operating Model.
The Border with the European Union
The UK Government have stated that on 1 January 2021 the transition period with the European Union (EU) will end and the United Kingdom (UK) will operate a full, external border as a sovereign nation. This means that controls will be placed on the movement of goods between Great Britain (GB) and the EU.
The UK Government have recognised the impact of coronavirus on UK businesses’ ability to prepare and therefore have announced that they will implement full border controls on imports coming into GB in three stages up until 1 July 2021.
Stage 1 – from 1 January 2021
Stage 2 – from 1 April 2021
Stage 3 – from 1 July 2021
The UK Government have published the Border Operating Model (BOM), which outlines the processes for moving goods between GB and the EU from 1 January 2021 onwards. This document provides all the detail around the border operating requirements in the event that the UK and the EU do not negotiate a UK/EU Free Trade Agreement.
A safety and security statement, sometimes referred to as an "entry summary declaration" or "ENS," will be required for any items imported into the United Kingdom from the European Union as of January 31, 2025.
UK exporters are advised by HMRC to enrol in the Customs Declaration Service (CDS), which will be necessary for export declarations beginning on March 31, 2024.