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\n <\/span>\n<\/p>\n The final version of the Border Target Operating Model (BTOM)<\/a> was published in August 2023. The BTOM sets out the UK government\u2019s approach to importing goods into Great Britain. It confirmed that, from 31 January 2024, some goods will face full customs controls when moved directly from Irish ports to Great Britain.\u00a0\u00a0<\/p>\n Businesses will need to complete import processes if they import goods into Great Britain from Ireland, where those goods do not move through Northern Ireland.\u00a0\u00a0<\/p>\n Goods moving from Northern Ireland to Great Britain through Irish ports will also have to complete import processes if they are:\u00a0<\/p>\n When moving the goods set out above, most businesses will be required to make import declarations at the point of import into Great Britain. Businesses will no longer be able to delay making declarations. Unless these goods have received customs clearance, they will not be released from the port.\u00a0<\/p>\n ICAEW’s Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.<\/p>\n <\/p>\n \n<\/div>\n
\n Some goods will face customs controls from 31 January 2024 when moving directly from Ireland to Great Britain. <\/p>\n\n
How to prepare for 31 January 2024\u00a0<\/h2>\n
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Where to find help\u00a0<\/h2>\n<\/div>\n