The Border Operating Model was originally released July 13th, detailing the regulations and controls being introduced as a result of Britain exiting the EU. The updated operating model published October 8th emphasises the three stage approach commencing January 1st 2021, until July 1st 2021, and contains more detail on the following:

• Information on liabilities
• Clarification on Core Compliance
• Deferred Declaration procedures and the data requirements for Entry in Declarants Records
• Reduced data sets for bulk entries
• Guarentees and where waivers are applicable

The updated model can be found here