Kirsty McCarron


HMRC has published a guidance note (available here) to remind traders that a number of customs changes will enter into force on 1 January 2022 in relation to the movement of goods between Great Britain and the EU. In particular, the guidance note flags the following changes that traders should be aware of: Customs Declarations For traders importing non-controlled goods which are entering Great Britain from Irish ports, there are no changes at the moment…