The UK Government has announced full customs declarations and controls for moving goods between the European Union and Great Britain (England, Scotland and Wales) from 1st January 2022. This means that the option to delay customs declarations for up to 175 days, without an authorization from HMRC, is coming to an end on 31st December. Suppliers and transport operators should fully prepare for the new border requirements and ensure that they are able to present all necessary documents before reaching the UK border.
To submit import declarations in a timely manner, it is important that courier services moving in and out of UK are fully aware of the various border requirements in advance. Requirements may vary depending on the mode of transport used and the specific port or airport where the goods arrive in the UK. Import entries can be lodged up to three weeks prior to the goods being shipped.
Source: globalvatcompliance.com