From January 1st 2021 for the first time this century all trade with the EU will be subject to customs control.
The UK is introducing border controls in three stages, at the time of writing the EU has given no indication it will offer reciprocal arrangements, so businesses should plan for full customs control for exports to the EU.
The UK solution is attached to view.
All companies trading with the EU should be talking with their EU customers and suppliers to make plans for future trade. Particular attention should be placed on terms of shipment (Incoterms 2020) and who is responsible for the customs process at each side of the borders terms of Ex Works and delivered duty paid are best avoided. Terms that place the onus for customs process in their own country on the business resident in the country are advisable.