HMRC has published a policy paper setting out the reasonable steps that operators of frontier locations should take using the pre-lodgement model to control goods arriving into Great Britain from the EU. The model will come into force from 1 July 2021. The paper explains how the pre-lodgement model operates, as well as how frontier-location operators should prepare for its implementation.
HMRC has published a policy paper setting out the reasonable steps that operators of frontier locations should take using the pre-lodgement model to control goods arriving into Great Britain from the EU. The model will come into force from 1 July 2021. The paper explains how the pre-lodgement model operates, as well as how frontier-location operators should prepare for its implementation.
