Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Controls definition

What does Controls mean? In practice, controls are the user-facing settings (eg a cookie banner, preference centre or consent management platform) that let individuals accept, reject or later withdraw consent to cookies and similar tracking technologies. The term is descriptive rather than defined in statute, but requirements flow from PECR (UK) and the ePrivacy Regulations 2011 (Ireland), read with the UK GDPR/GDPR standard for consent and regulator guidance (ICO, DPC, EDPB). Key features: - No non-essential cookies before consent; essential cookies only for a service the user requests. - Granular choices by purpose/vendor, with “accept all” and “reject all” presented with equal prominence; no...

Great Britain–EU goods border controls: EORI, customs declarations, duties, VAT and sanitary and phytosanitary checks—current requirements and 1 January 2022 changes

Published by a LexisNexis International Trade expert

Practice notes

Practice Note

This Practice Note offers practical guidance on the current border Controls between the United Kingdom and the European Union, along with the changes scheduled to commence on 1 January 2022. It covers customs declarations, the payment of customs duty and VAT, and sanitary and phytosanitary checks.

Introduction

In November 2021, the UK released its updated border operating model, explaining how the UK border functions in relation to the EU. The model was originally brought in on 1 January 2021 following the UK’s departure from the EU customs union. From that date, certain border controls were introduced. These were phased in to allow time to build and prepare the necessary Infrastructure to support those controls.

In December 2021, the UK further updated the border operating model to temporarily prolong staged customs controls for Goods moving from the island of Ireland into Great Britain. This interim step was taken while negotiations concerning the Northern Ireland Protocol continue. See Practice Note: Trade in goods with Northern Ireland for guidance on the Northern Ireland Protocol.

What are the current requirements?

Great Britain EORI number

All importers moving goods into...

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Web page updated on 29/05/2026

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