HMRC Policy paper: The Border Operating Model – A guide to how the border works with the European Union

Update December 16, 2021: The Border Operating Model has been updated with further information on the island of Ireland.

The Government has updated the Border Operating Model.

You can read the Written Ministerial Statement from the Cabinet Office on the Parliament website

Doing business with Europe has changed. The UK has left the Single Market and Customs Union and new rules now apply.

Traders and hauliers must take the steps outlined in the Border Operating Model which has been updated to reflect the revised timetable for the introduction of the next stage of UK import requirements, as well as including additional detail on policies and processes.

Case studies have been created to represent end-to-end scenarios that will happen between GB and EU, importing and exporting goods from January 2021. These show not just the journeys for standard goods, but also for journeys with additional requirements such as those using the Common Transit Convention or transporting controlled goods. This should still be used in conjunction with the Border Operating Model which will contain further details, particularly for controlled goods. We have also produced some new step by step explainers to support traders and hauliers with specific parts of UK custom requirements

Source gov.uk

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