On 1 January 2021 the transition period with the EU ends and controls will be placed on the movement of goods between the European Union (EU) and Great Britain (GB).
Import/Export declarations will be required for EU goods entering or exiting GB from 1st January 2021 – as they are already required for goods from the rest of the world. This is regardless of whether there is a trade deal agreed or not.
However, Traders can defer the submission of import declarations for ‘normal’ goods for up to six months, if those goods are being placed into free circulation. Controlled goods are required to be declared at the frontier. This is aimed primarily at ‘new’ traders – those who only trade with the EU and are therefore unfamiliar with customs processes and procedures – but as far as we know it is available to all. This is available for imports arriving until the end of June 2021.
These declarations will be submitted to Customs Handling of Import and Export Freight (CHIEF).