HMRC Guidance on moving goods between GB and the EU

HMRC have recently sent letters to VAT-registered businesses in Great Britain trading with the EU, or the EU and the rest of the world.

They explain what businesses need to do to comply with the new rules and processes for moving goods between Great Britain and the EU, including:

• making sure they have a UK Economic Operator Registration and Identification (EORI) number
• ensuring they are ready to make customs declarations
• checking if their goods are eligible for the preferential zero duty rates
• preparing for the end of staged import controls on 1 January 2022

https://www.gov.uk/government/publications/letters-to-businesses-about-importing-and-exporting-goods-between-great-britain-and-the-eu