From January 2021, traders moving controlled goods must submit a full customs declaration (or may use Simplified Customs Declaration
Procedures if they are authorised to do so). Traders must use the customs process currently applicable at the location that they are using to move their goods, as well as ensure any specific licencing requirements are fulfilled.
From January to July 2021, traders moving non-controlled goods will have two options for submitting customs declarations for importing:
- Use Delayed Declarations - keep records of the imported goods but delay the declaration to HMRC for up to six months from the point of import.
- Use existing customs processes to complete a full customs declaration at point of entry to GB (or use Simplified Customs Declaration Procedures if authorised to do so)
You can find further guidance here:
Ongoing customs movements and procedures at the end of the transition period