New customs checks from 1 January 2022: What will the impact be?

As more stringent border checks are introduced for shipments into Great Britain (GB) just how ready are businesses for the added administrative burden of completing full customs declarations on imports and what exactly are the changes for GB importers? Additionally what is the impact on trade between the island of Ireland (including Northern Ireland) and Great Britain?

HMRC guidance update

HMRC has updated its online guidance and written to UK traders reminding them to prepare for more post-Brexit customs controls which took effect on 1 January 2022.

Delayed customs declaration

During 2021 importers of non-controlled goods from the EU into GB had the option of delaying the filing of import declarations to HMRC for up to six months from the point of import. From 1 January 2022 full customs entries must be submitted at the point of import. This brings GB importers of...