HMRC introduced full customs checks for imported and exported goods between the EU and UK from 01 January 2022.
Imports
Goods imported to the UK from the EU will now require a full customs declaration at the time the goods arrive in the UK. The temporary arrangements remain in place for goods imported from Ireland/Northern Ireland to the UK.
Click here for the Government’s step-by-step guide on importing goods to the UK.
Exports
Goods exported to the EU (including Ireland) from the UK will be subject to full customs controls.
The goods must be presented to customs and the export declarations submitted to HMRC for them to decide if physical checks are needed. Any goods requiring a physical examination must not be exported without permission and should be checked at an Inland Border Facility or designated customs checking facility.
Click here for the Government’s step-by-step guide on exporting goods from the UK.