Significant changes to UK-EU import and export procedures will come into force on 1st January 2022. From that date importers will no longer be able to delay making import customs declarations under the Staged Customs Controls that have applied during 2021. Most importers will need to make full declarations and pay relevant tariffs at the point of import.
Some imports already have a Simplified Declarations authorisation allowing their goods to be released directly to a specified customs procedure without having to provide a full customs declaration at the point of release. It can take up to 60 days for the necessary checks to be completed so a new application made now may not be authorised before 1st January 2022.
HMRC is writing to companies alerting them of the changes and providing links to a comprehensive suite of online guidance. An online copy of the letter is available here.
UK Government Guides to importing and exporting goods between Great Britain and the EU can be found here:
Importers and Exporters should also be aware of the need to ensure full compliance with the Rules of Origin in the UK-EU Trade and Cooperation Agreement.
Companies should work closely with their Customs Agent to
ensure full compliance for all requirements coming into force in order to avoid
the risk of shipments being delayed or affected by potential disruption at
ports. The additional work is likely to mean higher charges from Customs