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VEXP40100 - VAT Export and Removal of Goods from the UK - HMRC internal manual

VEXP40100 - VAT Export and Removal of Goods from the UK - HMRC internal manual
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EXPP1080 - Export Procedures - HMRC internal manual

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Sage Group plc (via Public) / Customs and VAT after Brexit: What happens for UK businesses?

Part 1: Importing from the EU to the UK following Brexit (after 1 January 2021)
Here s a high-level overview of what you need to know, or set up, before importing goods from the EU to the UK.
Delaying customs import declarations for up to six months
In the immediate aftermath of the Brexit transition period ending, delayed customs declarations is one of the biggest aids for businesses that import from the EU.
If you make use of it there is, for most goods, no need to make immediate import declarations for goods at the UK border, or get authorisation in advance. Instead, you can wait 175 days, or six months. This also means you can delay any customs payments until then too. ....

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