The following is taken from an email circular released by HM Revenue & Customs, as well as the DVSA:
From 1 January 2022, any goods moved between Great Britain and the EU, except for the island of Ireland, will require full customs controls. The full article covers such issues as:
- Moving goods from the island of Ireland to Great Britain
- Moving goods from Great Britain to EU
- Moving goods from the EU to Great Britain
- Moving goods through border locations that use GVMS
You can read the full article at this [link].