Readers are reminded that the first phase of the UK’s Border Target Operating Model for imports from the EU into Great Britain commences later this week from 31 January 2024. These customs changes will impact Irish exporters to Great Britain and will mean UK customs filings must be done prior to the goods departing Ireland and health controls will be imposed on certain foods of animal origin and plants and plant products by UK officials. Further details of other changes can be found in our EU exit corner below.