At the end of the transition period the UK will leave the EU Customs Union. The UK will operate a full border with the EU with effect from 1 January 2021.
The new border controls on imports from the EU to Great Britain will be introduced in stages. The customs declarations for those goods which are not controlled will delayed until 30 June 2021.
The UK Global Tariff will come into effect from 1 January 2021. This lists the new rates of Customs Duty applied to imports. The tariffs applicable to different categories of imported goods, are available here https://www.gov.uk/guidance/uk-tariffs-from-1-january-2021.
Businesses that import good from the EU need to be prepared for these changes. Here is an overview checklist of steps you can take now if you are affected:
Our specialist Brexit Advisory Team is working with businesses to help them continue to trade with the EU. If you require advice please contact us.