On December 1,2021, the HMRC published the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021. The regulations aim to allow customs procedures to continue to operate efficiently and facilitate the movement of goods between the UK and EU. Business importing and exporting goods in and out of mainland Great Britain (England, Scotland and Wales) will be required to go through full customs controls from January 1, 2022.
Amendments related to the border procedures
Businesses established in the EU that are registered in the UK for VAT purposes should ensure compliance to avoid shipment delays in the UK borders. HMRC will clarify details of this notification of embarkation in a notice.