Under the new rules, businesses will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021. Most customers will have to make declarations and pay relevant tariffs at the point of import.

It is important to decide what method to use to submit customs declarations and pay any duties that are due before 1 January 2022. Businesses can appoint an intermediary, such as a customs agent, to deal with declarations on their behalf or they can be submitted directly.