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HMRC update on the Border Operating Model

Partner and Customs Duty expert Simon Sutcliffe gives his reaction to the latest update to the Border Operating Model.

HM Revenue & Customs (HMRC) have announced that the deferred declaration scheme (DDS) for traders importing goods from the EU will be extended until January 2022 and will update its Border Operating Model.

The update will also cover deferred declarations for certain high risk agricultural and animal products with time-extensions to the requirements for those goods also moving to October 2022. The requirements for physical checks on the majority of lower risk plant and animal products will also move to January 2022 and the imposition of physical checks on low risk plant and live animals will be extended until March 2022.

This development, which follows on from the unilateral extension to the customs processes in Northern Ireland by the Government, will be welcomed by many traders who are only now learning how the advent of Brexit impacts their supply chains and processes in a practical way.

However, this extension presents a major compliance issue for HMRC in the future and a very major revenue risk.

Would you like to know more?

If you have any questions or would like to discuss your specific circumstances, please get in touch with your usual Blick Rothenberg contact or Simon Sutcliffe using the details on this page.

You can also visit our Customs & Excise Duty page for more information.