UK customs-related updates: BTOM, CDS (II)

Mark Rowbotham
Mark Rowbotham
Customs, Excise & VAT Consultant, PORTCULLIS ISC, United Kingdom of Great Britain and Northern Ireland
Published 14 Jan 2024
UK customs-related updates: BTOM, CDS (II)
Adobe Stock
Country update
Customs law
Despite officially leaving the EU’s single market in January 2021, the UK has delayed introducing full border controls several times due to concerns over cost and disruption. However, we now know that these post-Brexit checks on plant and animal goods coming into the UK from EU countries will begin at the end of January 2024. What does this mean for businesses importing these goods into the UK? We provide a summary of the changes coming into effect and how the trader can prepare for these stricter border controls.

Related content

UK customs-related updates: BTOM, CDS (I)

UK customs-related updates: BTOM, CDS (I)

Mark Rowbotham
Mark Rowbotham
07 Jan 2024

Editors' note: Many economic operators in the EU and other UK trading partners are and will be affected by the ongoing customs changes in the UK. We start with a…

Customs law
Country update
UK customs and trade news: August 2026

UK customs and trade news: August 2026

Editorial Board
Editorial Board
01 Sep 2026

News in brief: UK CBAM - provisional list of qualifying carbon pricing schemes published; toys and games - classification guidance for hobby horses, creativity sets, toy projectors and scale model…

Customs law
News update
UK customs and trade news: July 2026

UK customs and trade news: July 2026

Editorial Board
Editorial Board
02 Aug 2026

News in brief: UK's steel trade measure applicable from 1 July 2026; CBAM documents published following the CBAM secondary legislation being laid in parliament; anti-dumping duty on bicycles and bicycle…

Customs law
News update
A wrong EORI number, and the direct customs representative is held liable for the import VAT

A wrong EORI number, and the direct customs representative is held liable for the import VAT

Michael Lux
Michael Lux
13 Aug 2026

Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment,…

Duties & taxes
Customs law
Topic spotlight
How are UK laws made?

How are UK laws made?

Jeremy White
Jeremy White
07 Jan 2026

Jeremy White, Barrister at Pump Court Tax Chambers, explains how UK customs law is actually made - essential grounding for anyone applying or challenging UK customs rules after Brexit. Topics…

Customs law
The ten-year anniversary of the Union Customs Code: success stories and lessons for the future

The ten-year anniversary of the Union Customs Code: success stories and lessons for the future

Juozas Šarūnas Avižienis
Juozas Šarūnas Avižienis
31 May 2026

Editorial note: The Union Customs Code celebrates its tenth anniversary this year, and its "successor" is expected to be published in the Official Journal of the European Union in the…

Customs law
Perspective