Brexit – Full customs controls will be introduced as planned on 1 January 2022
18-10-2021
From 1 January 2022, when full customs controls are introduced, the option to delay declarations without an authorisation from HMRC will no longer apply. You will need to choose to make full customs declarations when you import goods or to be authorised to make simplified declarations.
You may want to use an intermediary to help you, but if you choose to make your own customs declarations you will need to start preparing now.