As many businesses will be aware, full customs controls for goods moving between the UK and EU (except from Ireland) took effect on January 1 of this year. Businesses importing from the EU are no longer able to delay import customs declarations but must make declarations and pay required tariffs at the point of import.
Additional checks will be required later this year, including physical checks on sanitary and phytosanitary goods and a requirement for full safety and security declarations for all imports. More information can be found here.
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