Also known as TSP, these were a temporary measure to help UK businesses that import goods from the EU. These measures were suspended as of 30th January 2020.
Businesses trading outside of the UK must make import declarations and pay duty to release goods from customs control.
Having TSP in place meant businesses didn’t have to give as much information on the import declaration straight away, for the goods to cross the border. It also meant they were able to defer duty payments.
The rules on international trade can be very complex, and it’s always a good idea to make sure you know exactly what your business should be doing. Planning ahead will help you to avoid any delays or unexpected costs. It might well be worth considering using a professional who can help you get everything set up, and as things evolve.