'Great Britain is now no longer part of a safety and security zone with the EU — the UK left the EU on 31 January 2020 and the transition period ended on 31 December 2020.
The government has introduced border controls in stages from the end of the transition period.
For safety and security:
Export requirements have applied for all movements, unless otherwise exempt, since 1 October 2021
Declarations continue to be required for goods entering and leaving the UK when coming from or destined for countries outside the EU
Requirements for goods moving from Great Britain to Northern Ireland are in place as of 1 January 2021 and are covered in the Northern Ireland section of this guidance
Import requirements for goods from the EU (and other territories that did not have requirements before 1 January 2021) were due to be implemented from 1 July 2022, but the waiver has been extended until 31 October 2024...'
Original Author / Attribution : HMRC