EU goods imported into Great Britain after the Transition Period has ended will be subject to new UK Border controls which will be introduced in stages.  This should give businesses affected by coronavirus a little more time to prepare. New border control post will be built and monies have been set aside to help fund the changes required and stakeholders.

Michael Gove has informed the EU that the UK will not seek to extend the Transition Period. The UK will have the autonomy to decide on its own system and controls from January 2021.

There will be three stages of the implementation up until the 1st of July 2021 due to delays caused by the Coronavirus .

Stage 1: From January 202, traders importing standard goods will need to prepare for basic customs requirements and will have up to six months to submit customs declarations to HMRC. Tariffs need to be paid on all imports from Day One, however, payments can be deferred until the customs declaration has been made, giving traders time to adjust to the new requirements. Traders must consider processes, such as how they will account for import VAT. In addition, some controlled goods incoming from the EU  will require the completion of a full customs declaration when the goods enter GB, in line with the requirements for goods moving into GB from a third country.

All traders importing high-risk plants and plant products will be required to have pre-notification and health documentation from the outset. Documentary checks will be carried out remotely, and physical checks of high-risk goods will take place at the destination or other authorised premises.

Stage 2: From April 2021, all regulated plants and plant products will also require pre-notification and the relevant health documentation. Stage 3: From July 2021, traders moving all goods will have to make full declarations and pay tariffs at the point of importation. Full Safety and Security declarations will be introduced, while for SPS commodities there will be an increase in physical checks and the taking of samples: checks for animals, plants and their products will now take place at GB Border Control Posts.