UK transition from the EU – tighter regulations on customs declarations

Full customs controls are now in place  on all imports from the EU

10 February 2022 - Joy Shaw

Full customs declarations are now needed on all imports from the EU.

Until the end of 2021, HM Revenues and Customs allowed for a 175-day delay on companies submitting customs declarations. But from January 1, 2022, the ability to delay submissions will end. The tighter regulations include:

  • the requirement for full customs import declarations for all goods at the time traders, or their courier or freight forwarder, bring them into Great Britain, except if they are non-controlled goods imported from Ireland to Great Britain
  • making sure you or your customers submit the correct customs export declaration if you are exporting goods
  • customs controls at all ports and other border locations
  • requirement for a suppliers’ declaration proving the origin of goods (either UK or EU) if traders are using the zero tariffs agreed in the UK’s trade deal with the EU
  • commodity codes, which are used to classify goods for customs declarations, are changing

Joy Shaw, Tax Manager said: “We are now seeing almost all of the post-Brexit trade regulations coming into effect, although a few will be introduced from 1 July. A couple of the biggest changes businesses now need to be aware of include the need for firms importing goods from the EU into GB to now submit full customs declarations to HMRC, and goods exported to the EU through Roll On – Roll Off (RoRo) locations in GB (including Eurotunnel) are now subject to full customs controls.”

Further information on changes to importing and exporting goods between Great Britain and the EU  what they mean for businesses, and how to prepare, is available on GOV.UK.  Haulage and logistics firms also need to be prepared for changes at the border if they are moving goods through border locations that use the Goods Vehicle Movement Service (GVMS) to control goods. More information is available at Register for GVMS which also includes how to move goods through border locations that use the service.

Customs arrangements in place throughout 2021 for goods moving from Ireland to Great Britain (England, Scotland and Wales) will continue to apply while discussions on the Northern Ireland Protocol (NIP) are continuing.

For more guidance on the customs arrangement for importers and exporters please contact Joy Shaw.

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