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<p>The Government has provided extensive guidance to traders to support them, including
publishing the detailed Border Operating Model to help traders take the necessary
steps. Recognising the impact of coronavirus on businesses’ ability to prepare, the
UK Government has taken the decision to introduce the new border controls in three
stages up until 1 July 2021. From 1 January to 30 June, traders when importing non-controlled
EU goods to GB will have the option to make a declaration in their own records at
the time of import followed by a supplementary declaration up to 175 days later, which
provides traders and intermediaries with more time to prepare.</p><p> </p><p>While
HMRC will penalise deliberate non-compliance, they will seek to support those who
make genuine errors to get it right. HMRC are carrying out a range of activities to
support and educate traders on their obligations during this period, and are promoting
the keeping of good records, which will be crucial in minimising losses to error once
supplementary declarations are made.</p>
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