Brexit - submission of full customs declarations and introduction of customs controls as of January 1st, 2022

After several postponements of the deadlines set out in the Border Operating Model, some transitional arrangements for imports of goods from the EU to the UK will expire at the end of the year. For example, full customs declarations will be mandatory from January 1st, 2022. From that date, full customs declarations and temporary storage declarations must be submitted before they are shipped and customs controls will be carried out.