UK: The HMRC: Businesses importing and exporting goods in and out of Great Britain will be required to go through full customs controls from January 1, 2022.  

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 

• An approval should be given by HMRC officers for movements of goods from the place of importation 
• If the requirements for the movement are breached, the temporary storage declaration will be treated as withdrawn
• Customs declarations must be pre-lodged both at “RoRo listed locations” and “other listed” locations. HMRC should be notified when chargeable goods headed for a RoRo or other listed location have been loaded and left for the UK.  

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.  

Source: GOV.UK