Key changes in customs procedures post-Brexit: Importers' guide for 2024

Since the UK left the European Union, customs procedures have changed drastically. Many companies still face issues with clearance. This article discusses the latest regulations coming into effect in 2024 and advises how to avoid delays at the border.

New border control model (BTOM)

The UK government has announced the implementation of the Border Target Operating Model (BTOM), aimed at simplifying yet tightening border controls. A key element is the categorisation of goods based on sanitary and phytosanitary risk (SPS). Low-risk goods will be allowed entry into the UK without additional physical checks, significantly speeding up transport.

For businesses, this means the need for precise classification of their products. Incorrect tariff code assignment can result not only in delays but also severe financial penalties.

Changes in ENS declarations

Safety and security declarations (ENS - Entry Summary Declarations) become mandatory for all goods imported into the United Kingdom from the European Union. Previous exemptions no longer apply. Carriers must submit these declarations before the goods arrive at the EU port of departure.

• check_circle The declaration must be submitted at least 2 hours before the ferry arrival (Short Sea).
• check_circle Liability rests with the carrier (active means of transport).
• check_circle Lack of MRN number from the ENS declaration results in vehicle detention at the port.

How to prepare for the changes?

The best way to avoid problems is to work with an experienced customs agency. At easyclearance.pl, we monitor legal changes continuously and adapt our systems to HMRC requirements. Thanks to process automation, we can complete most declarations fast.

We also recommend auditing your company’s current procedures. Verifying CN codes and checking goods’ origin (Rules of Origin) can yield savings via lower customs rates if goods qualify for tariff preferences.