Full border controls for trade between the EU and UK from Jan. 1, 2022

The UK Government has announced full customs declarations and controls for moving goods between the European Union and Great Britain (England, Scotland and Wales) from 1st January 2022. This means that the option to delay customs declarations for up to 175 days, without an authorization from HMRC, is coming to an end‌‌‌ ‌on‌‌‌ ‌31st‌‌‌ ‌December. Suppliers and transport operators should fully prepare for the new border requirements and ensure that they are able to present all necessary documents before reaching the UK border. 

To submit import declarations in a timely manner, it is important that courier services moving in and out of UK are fully aware of the various border requirements in advance. Requirements may vary depending on the mode of transport used and the specific port or airport where the goods arrive in the UK. Import entries can be lodged up to three weeks prior to the goods being shipped.  

Information you will need to supply: 

• GB Economic Operator Registration and Identification (EORI) number 
• Commodity code of relevant products (an 8-10 digit code) 
• Value of consignment for customs purposes (see Value for Customs Duty for more information) 
• Detailed packing list 
• Details of how the goods are being transported and which Incoterm applies 

Additional requirements for importers: 

• Duty Deferment Account (DDA) 
• Simplified customs procedures 
• Prepare to pay import VAT  
• Proof of origin 
• Additional product documentation to prove that the products meet UK standards 

Additional requirements for exporters: 

• EU EORI number 
• Proof of export for UK VAT purposes 
• Proof of origin 
• Additional product documentation to prove that the products meet EU standards 
• Export licenses for certain controlled goods (I.e., items with potential military/security applications, see Annex 1 of the Dual-Use Regulations for further details) 

The legal responsibility for accuracy of the documents provided for customs and tax remains with the exporter or importer of goods. That means that sellers selling into the UK and out of the UK, need to ensure invoicing and administrative accuracy to avoid the risk of disrupting their supply chains. A failure to comply may incur fiscal penalties; for example, in the UK, fines range from a minimum of 250 GBP up to a maximum of 2,500 GBP per a contravention. 

Moreover, the safety and security Entry Summary (ENS) declarations, which is a pre-notification usually provided by the haulier or shipper for goods moved from the EU into Great Britain, will be postponed from 1 January to 1 July 2022. 

Source: HM Revenue & Customs