Following Brexit, from January 1, 2022, businesses who import goods from the EU will have to submit paperwork in advance of goods entering the country.

From 1 January 2022, companies that import goods will no longer be able to take advantage of a temporary six-month grace period allowing them to delay making customs declarations to HMRC and paying any tariffs due. They will from that date have to do so immediately.

The Government has said that small businesses should consider how they are going to submit customs declarations and pay any duties.

According to a survey, nearly a third of British companies that import goods from the EU are “not at all prepared” for full post-Brexit customs checks, according to a survey of business leaders, sparking fears of increased congestion at ports and worsening supply chain disruption.

Three in 10 of the leaders of firms that import from the EU polled by the Institute of Directors (IoD) said they were not at all prepared for the change, with 37% of small businesses and nearly a quarter of large ones saying they were not ready.

Find out what’s changing and what you can do to prepare here.