Since 1 January 2021, UK companies trading with the EU have to observe full Customs formalities for all shipments between the two. This means that hauliers will need to ensure that any load they accept for carriage has all the correctly completed documentation to show that the Customs procedures have been completed and the driver must have all this documentation in the vehicle.

This topic outlines the requirements of moving goods between the UK and EU as far as they affect transport operators. Separate arrangements apply for goods moving between Great Britain and Northern Ireland, including those moving via NI to the Republic of Ireland. This topic therefore concerns only movements between England, Wales and Scotland (GB) and the EU, including direct shipment to the Republic of Ireland but not shipment via NI.

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