All goods imported into the UK from countries outside the EU and all uncleared goods moving to or through other Member States under the Union Transit/Transhipment procedure must be declared to Customs on arrival and assigned to a customs-approved treatment or use. Necessity for Making Entry
Once the UK leaves the Customs Union and Single Market of the European Union on the 31 December 2020, all goods leaving and entering the UK will become exports and imports requiring customs declarations at the time of movement.
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