UK-EU Customs Border 2021

How to operate a new Customs border? The UK released the document "The Border with the European Union" outlining its strategy for the next years. After browsing the document, some of the points that called my attention under the import three stages and export border control implementation are:

IMPORT

Stage 1 - From January 2021

a) the mechanism for a "duty deferment account (DDA)" for monthly payments;

b) the different payment policies for VAT registered and non-VAT traders;

c) the use of a customs control system in key locations to allow for deferred declarations;

d) the use of Customs Comprehensive Guarantee (CCG) for goods in transit;

e) the high risk/low-risk criteria for the animal by-products not intended for human consumption;

f) the specific requirements for excise goods;

Stage 2 - From April 2021

a) Additional requirements for goods

subject to Sanitary and Phytosanitary controls:

? Animal products (Products of Animal Origin only)

? Fish and fishery products

? High-risk food and feed not of animal origin (HRFNAO)

? Plants and plant products

Stage 3 - From July 2021

a) Control determined by the location of entry: the temporary storage model, or the newly developed pre-lodgement model (developed as an alternative for ports that may not have space and infrastructure to operate temporary storage).

EXPORT

Export simplification measures;

The Smart Freight System

The document is required reading for all customs professionals and I am sure there will be a lot of work to deliver results once it is implemented.

My best wishes for the UK colleagues and all customs professionals engaged in such a challenging project!