evidence: As a consequence of the UK leaving the Single Market and Customs Union, the way businesses in Great Britain trade goods with the EU has changed. To export goods to the EU your business now needs to comply with new customs procedures, including UK export declarations and import requirements on entry to EU Member States. For importing goods into the UK, border controls are being introduced in stages to give businesses time to adapt, with full customs checks applying from January 2022. [...] 6. Moving goods from Great Britain to Northern Ireland There are changes to the way goods move between Great Britain and Northern Ireland. The most up-to-date guidance on the Northern Ireland Protocol is available here, including information on moving goods into, out of, or through Northern Ireland, and government support for businesses.