Border Target Operating Model (TOM)

Last week the UK government published the long-awaited draft Border Target Operating Model (TOM) plans for introducing the remaining full import controls for Ireland to Great Britain movements from 31 October 2023, bringing these movements into line with the remainder of the EU and the rest of the world.

The new Border Target Operating Model (TOM) is the result of extensive collaboration between national and regional governments, as well as the public and private sectors.

One aim of TOM is to reduce border friction and encourage trade by making it easier to move goods internationally, without any compromise in security standards.

This means that arrangements will change for goods arriving directly into GB ports from Irish ports and the EU. Trader are advised to take note of the below and ensure they understand the new requirements.

  • Traders will no longer be able to delay making import customs declarations for up to 175 days. Most traders will have to make declarations and pay relevant tariffs at the point of import.
  • All ports will be required to apply full customs controls to goods moving from Ireland to Great Britain. This means that goods must have a valid declaration and be customs cleared to be able to proceed to their destination. Goods may be held in the port, or directed to an Inland Border Facility for documentary or physical checks if these checks cannot be done at the border.

HMRC will undertake a comprehensive programme of engagement with border locations, system providers, traders, intermediaries, hauliers and carriers to support readiness for 31 October, and will share further details on the new requirements for movements from Ireland to Great Britain at future JCCC meetings.

Click here to read the full draft of the TOM and leave your feedback. 

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