HM Government - UK Transition - Border Operating Model January 2021
HM Government released an updated version (dated 5 January 2021) of the EU Exit Border Operating Model (BOM) for Importing and Exporting Goods between UK and EU with effect from 1 January 2021.
EU Exit will affect goods movements including some changes which the document refers to as the Core Model; the elements of which will be introduced in stages between the 1 January 2021 and 21 July 2021 i.e. Customs Declarations (Exports & Imports), Customs Duties (Imports), VAT (Imports), and Safety & Security Declarations (Exports & Imports). However, there may be some differences in processes depending on which border location the goods enter or leave GB. The main difference in process will be the requirement for pre-lodgement of customs declarations at some ports and not others. This is a commercial decision that border locations will take in due course.
The key new changes - What's new or Changed? - in the latest version of the BOM are listed on Page 10 (FTA Navigation Guide) and on page 11 (Additional December Navigation Guide)
The full content of the latest version of the Border Operating Model is available for download from here.
Posted on Thursday 07 January 2021