Staged Customs Control Procedures.
At the end of the transition period, the UK government is introducing customs controls on goods moving from
the EU to GB in three stages. The Border Operating Model contains further details including details of import
From 1st January 2021, traders moving controlled goods (detailed in Annex C of the Border Operating model)
must submit a full frontier customs declaration (or may use simplified frontier customs declaration procedures if
they are authorised to do so) – this includes those moving excise goods. However, from 1st January to 30th
June 2021, traders moving non-controlled goods will have two options for submitting customs declarations for
1. Use delayed declarations – a record of the imported goods must be made in the trader’s own records
by the time the goods are presented to Customs, but the supplementary declaration to HMRC can be
delayed for up to 175 days from the point of import.
2. 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).
Link for full details here