What is the difference between TOM and BOM?
The customs rules in the Border Target Operating Model (TOM) complement existing customs formalities set out in the Border Operating Model (BOM).
The customs rules in the Border Target Operating Model (TOM) complement existing customs formalities set out in the Border Operating Model (BOM).
The UK government is introducing the TOM in phases:
TOM stands for Border Target Operating Model. With it, the UK government introduces additional customs rules and a renewed control regime for access of goods to the UK.
In phase 1 (31-01-2024) and phase 2 (30-04-2024), the TOM is important first and foremost for exporters and their supply chain partners exporting veterinary and phytosanitary cargo from the EU to the UK. In phase 3 (31-10-2024), the TOM affects all exporters and their supply chain partners.