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Border officials utilise a Safety and Security Declaration (SSD) to assess the possible risk that items crossing their border pose to their jurisdiction. It has nothing to do with taxes and duties. Declarations come in two varieties: exit summary declarations (EXS) and entry summary declarations (ENS).

The UK government advises all exporters to use the new Customs Declaration Service (CDS), which will be mandatory for export declarations as of March 31, 2024.

The final Border Target Operating Model sets out a new approach to security controls, and sanitary and phytosanitary controls. 

The planned new import measures and physical checks on imported food and fresh produce from the EU have already been delayed by the UK Government three times.

The monthly year-on-year exports of goods from the UK to the European Union were up for six months in a row.

In 2022 businesses moving goods from Northern Ireland (NI) to the European Union (EU) will be required to provide additional details on Intrastat dispatches declarations.

Importers will now have to obtain the correct documentation for entry from the EU into the UK and these will include health certificates signed by vets.

Businesses have been so focused on getting goods physically moved between the UK and EU that they have not been maintaining any import/export files or checking declared valuations.