Relocated customs declaration / (Customs Freight Simplified Procedures and Entry In Declarants Records):
This regulation will be extended by six months until 1 January 2022. Importers can submit complete customs declarations for standard goods up to six months later, at which point any customs payments will only become due. Security declarations (ENS) will also not be required from 1 July 2021, but only from 1 January 2022.
Importers of products of animal origin, such as meat, pet food, honey, milk or egg products and all goods that fall under the sanitary and phytosanitary regulations, the so-called SPS productsonly have to be purchased from 01.10.2021 Vorab applications via the "IPAFFS" system (Import of products, animals, food and feed System).
Export Health Certificates (health certificates) only have to be submitted for export from this date.
Physical SPS controls of such goods at the borders will not take place until 1 January 2022 instead of 1 April 2021.
Source:
https://content.govdelivery.com/accounts/UKHMRCED/bulletins/2c69ac3