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BTOM Phase 2: The Common User Charge

Mark Rowbotham Customs, Excise & VAT Consultant, PORTCULLIS ISC
May 02, 2024
en lt
BTOM Phase 2: The Common User Charge

Picture from: https://assets.publishing.service.gov.uk/media/64f6e2629ee0f2000db7be8e/Final_Border_Target_Operating_Model.pdf

On the 30th of April 2024, the UK Government introduced the second phase of Border Target Operating Model (BTOM) checks on goods entering the UK. The government has released details on the charges that will be levied for food and drink goods entering the UK from abroad, raising concerns from trade experts about the likely effect on smaller businesses and the UK’s post-Brexit trade.
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