As we have reported previously, the UK government has confirmed that it will neither accept nor seek any extension to the Brexit transition period which expires on 31 December 2020. The EU has formally accepted this position. This means that the process for importing goods from the EU will change from 1 January 2021.

HMRC has published guidance to help those importing goods to prepare.

Some important points to bear in mind from 1 January 2021 are as follows:

• You will need to make customs declarations when you import goods from the EU. These rules currently apply to importing goods from the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.
• You will need to make customs declarations when you import goods from the EU.
• The rules for importing some types of goods will change.
• You will need an EORI number that starts with GB to import goods.
• You will need to pay customs duties and VAT on all imports.
• You will need to make customs declarations when you import goods from the EU. Under certain circumstances, it will be possible to delay making a declaration for up to 6 months after you imported the goods.

Note, this guidance applies to England, Wales and Scotland. Separate guidance on moving goods into, out of and through Northern Ireland is expected to be published shortly.