As another temporary easement measure after Brexit, HMRC also allowed a 175-day delay in submitting customs declarations. From 1 January 2022 however, businesses will no longer be allowed to defer the completion of their customs declarations.
Businesses exporting goods from the EU to UK will have to make full customs declarations and be able to prove the origin of the items they are exporting to UK, at the point that the goods enter the UK
Any customs duty and import VAT due must also be paid at the time of customs clearance. The only exception is if the importer has arrangements in place to pay them through duty deferment, or via postponed VAT accounting, before the goods are made available to the importer.