Post-Brexit customs controls

Although the UK government has announced that the Brexit implementation period will not be extended beyond 31 December 2020, full controls on imports of goods from the EU will not apply before July 2021, as border controls are introduced in three phases:

From January 2021: traders importing standard goods will need to prepare for basic customs requirements and will have up to six months to complete customs declarations. While tariffs will need to be paid on all imports, payments can be deferred until the customs declaration has been made. There will be checks on controlled goods (e.g. alcohol and tobacco).

From April 2021: all products of animal origin (e.g. meat, pet food, honey, milk or egg products) and all regulated plants and plant products will require pre-notification and relevant health documentation.

From July 2021: traders moving all goods will be required to make declarations at the point of importation and pay relevant tariffs. Full safety and security declarations will be required, and for certain commodities there will be increased physical checks and the taking of samples.