Recommendation 24

Although the Cabinet Office believes it has been clear that businesses need to be ready for the end of the transition period, there are multiple dates in 2021 from which new requirements for businesses on importing and exporting to the EU will take effect.66 In February this year government announced that there would be full introduction of controls at the end of the transition period, include export controls required by the EU. However, due to the impact of the Covid-19 pandemic on businesses and the border industry, government decided to phase in import controls to allow more time for preparations to be made by all parties.67 The first phase of import controls will be introduced on 1 January 2021 covering basic customs requirements and checks on controlled goods and high-risk live animals and plants. Further controls on products of animal and plant origin will operate from 1 April 2021 and full controls and import declarations will be required from 1 July.68 This will require businesses to be aware of what actions they need to take to be compliant at each stage. Actions required by businesses to move goods to or from the EU following EU Exit will also depend on the sector their business operates in, if they are a regulated business, and whether they employ EU nationals.69