As the UK prepares to leave the EU customs union and Single Market on the expiry of the transition period on 31 December, the following key dates from the UK Border Operating Model are of particular interest for retailers.

• January 1 – Protocol comes into effect on GB-NI goods movements. Import VAT requirements on EU-GB, GB-NI goods movements. Any new UK-EU trading arrangements would apply from today.
• April 1 – Meat, fish imports etc. from EU require pre-notification and health documents to enter GB.
• July 1 – Full customs, safety and security declarations required, increased physical checks on EU product of animal origin etc. imports on EU-GB goods movements.

The BRC is seeking a comprehensive adjustment period on behalf of our members during the UK-EU negotiations to provide the necessary time to make these new arrangements work on both sides of the new customs and regulatory border and ensure the smoothest possible flow of goods for consumers from next January.