Q&A: HMRC’s plan to monitor and control international trade

In January and throughout 2024 another raft of requirements for importers and exporters will come into force in line with HMRC’s border target operating model (BTOM) which sets out how HMRC plans to monitor and control international trade in goods. Additionally the new year will see increased post-Brexit compliance activity by HMRC.

What are the changes?

The BTOM was published in August 2023 and was the latest version of several attempts by HMRC to set out its expected customs processes and documentary requirements for importers and exporters. After deadlines were pushed forward on several topics traders now have a revised timeline beginning in January with changes to the customs requirements for moving sanitary and phytosanitary (SPS) products and other phased changes. SPS goods include products of animal origin plants and plant products food and feed of non-animal origin products and high-risk food of...