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<p>When importing goods into the UK, traders (or their representatives) will generally
need to complete a customs declaration. Most customs declarations are made electronically.</p><p>
</p><p>Depending upon the type of goods and whether the goods are entering free-circulation
or another customs procedure, other information, documents and licences may be needed.
Full details of these requirements are available in HMRC guidance.</p><p> </p><p>Until
31 December 2021 most importers of non-controlled goods from the EU can delay the
submission of their customs declarations for up to 175 days after import if they wish.
The importer needs to record details of the import in their commercial records and
provide their Economic Operators Registration and Identification number to their haulier
in case they need to demonstrate to UK port and border officials that they are importing
goods using delayed declarations.</p><p> </p><p>The management of EU export procedures
and documentation is the responsibility of the customs authorities of EU Member States.
It is important that companies based in the EU (or their representatives) confirm
the processes at their port of departure and any conditions or procedures that may
apply.</p>
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