The transition period for Britain to leave the EU ended on 31 December 2020 and new rules have come into force from 1 January 2021.
Whether you want to import from the EU using standard import procedures, or delay your declarations, you need to be aware of your requirements. Do you have your EORI numbers? Exports don't have any delayed declarations.
Please click on the link below to see the new detailed guidelines:
https://www.gov.uk/government/publications/how-to-import-and-export-goods-between-great-britain-and-the-eu-from-1-january-2021