The UK will begin to introduce full customs declarations and controls on goods entering from the EU from 1 January 2022.

Prenotification for goods of animal and plant origin – sanitary and phytosanitary (SPS) goods – will also be required from 1 January.

Veterinary certification will be required for meat products and meat and plant products will become subject to inspection at points of entry from 1 July 2022.

Certification and inspection of dairy products will be further delayed until 1 September 2022, while other goods including fish products will be subject to full controls from 1 November.

The details and deadlines were published by the UK government in an updated 314-page guide for the introduction of border controls on imports from the EU.

When full SPS controls are introduced by the UK, there will be a significant administrative cost and burden on exporters from the Republic of Ireland.

Northern Ireland

These will similarly apply to Northern Ireland exporters that use the Dublin – Holyhead ferry link but only goods transiting from the Republic of Ireland through Northern Ireland will be subject to border controls on entering Britain as Northern Ireland exports to Britain are moving within the UK.