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Are you suggesting things are transiting through the EU in a customs sealed way (TIR Convention?) who no longer check it because it is exiting the EU and then the UK are not checking it either because it has come from the EU?
Yes. Smugglers paradise, right now. If you stick it in the container in, say, Belarus and mark it "Jellybaby Enterprises, London UK" then it will currently be delivered to you with the paperwork having been checked, but nothing else.
Starting to do physical checks is likely to snarl things up hugely, so the assumption is that that particular can will be kicked down the road until something too nasty to ignore gets in - likely fake products that are a bit too flammable/baby formula made out of ground up patio furniture/similar.
Depends how it was 'shipped'. At a sea port if it arrives by container on a boat. At an air port if arriving by plane.
(pre-Brexit) At the EU border if arriving by land but I'm not sure how much arrives that way?
Are you suggesting things are transiting through the EU in a customs sealed way (TIR Convention?) who no longer check it because it is exiting the EU and then the UK are not checking it either because it has come from the EU?