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EU-to-GB Import Rules Changes from 1st Jan 2022

Updated: Nov 18



HMRC has issued a reminder that traders will no longer be able to delay doing full import customs declarations for up to 175 days from 1 January 2022.


Following Brexit, traders that import into the UK from the EU had the option to delay their customs import declaration without any special authorization from customs authorities.


HMRC has sent an email to traders explaining that full customs controls will now apply from 1 January 2022, as scheduled. Traders that import goods into the UK from the EU need to ensure they have processes in place to comply with the full customs reporting requirements.


How do I make a supplementary declaration?


If you opted to delay making full customs declaration at the start of 2021 (Jan-March), please note if you have not submitted your supplementary declarations, these are now overdue.

Supplementary declarations must be submitted within 175 days from the goods entering the UK if you opted to make simplified declarations. In order to make the supplementary customs declaration, you need access to a duty deferment account (DDA).


What if I use a customs agent or freight forwarder?


As the HMRC guidance points out, most businesses use an intermediary to manage customs processes. If you use a freight forwarder or other intermediary, ensure there is a clear agreement about who makes the customs declaration and the terms of the process.


You should also seek clarity on whether your intermediary provides access to their DDA or whether you need to establish your own account.


What happens after 1 January 2022? From 1 January 2022, importers must make a full customs declaration on goods entering the UK from the EU (or from other countries). There is no automatic option to delay your declaration. Under specified conditions, traders can still apply to HMRC to make simplified customs declarations.


What else do importers need to know?


HMRC has provided clarity on customs procedures from 2022. However, businesses that move goods between the UK and EU still have questions about how border controls will be implemented. For instance, the UK delayed the introduction of certain controls, such as checks on agricultural products. Many traders cautiously welcomed the delay but want certainty on the timetable for introducing new controls.


Import VAT, customs and beyond


From 1st Jan 2022, If applicable, tariffs and import VAT are payable at the time of import, unless traders are eligible to defer payments.


So, with tightening border controls, importers need effective strategies to manage import VAT and streamline customs controls. The Chamber has partnered with VAT IT to provide full suite of Brexit Solutions, which can aid your overall trading process.


Other key changes coming in 2022


  • SPS Pre-notifications: The requirements for pre-notification of Sanitary and Phytosanitary (SPS) goods, which were due to be introduced on 1 October 2021, will now be introduced on 1 January 2022. UK importers of Products of Animal Origin (POAO), animal by-products, and high-risk food and feed not of animal origin, must pre-notify UK import authorities of incoming consignments. Shipments coming from the EU or European Economic Area must be pre-notified before the consignment is due to arrive in Great Britain.

  • IPAFFS’ Registration: 1st January 2022, UK importers must be registered with IPAFFS (Import of Products, Animals, Food, and Feed System) and are responsible for the import. They must have a UK address and are responsible for submitting the pre-notification of incoming consignments with the attached EHC via IPAFFS before the consignment is due to arrive. IPAFFS is a web-based service used to notify UK authorities of imports of live animals, their products, and germplasm.

  • Export Health Certificates: The new requirements for Export Health Certificates, which were due to be introduced on 1 October 2021, will now be introduced on 1 July 2022.

  • SPS Certificates & Checks: Phytosanitary Certificates and physical checks on SPS goods at Border Control Posts, due to be introduced on 1 January 2022, will now be introduced on 1 July 2022.

  • Safety & Security Declarations: Safety and Security declarations on imports will be required as of 1st July 2022 as opposed to 1st January 2022. Full customs declarations and controls will be introduced on 1st January 2022 as previously announced

  • UKCA: The requirement for all relevant products to be labelled with the new UK CA safety mark instead of the EU CE mark (originally scheduled for 1 January 2022 for most products); is now delayed until 1 January 2023.

  • Intrastat: From 1 January 2022, Intrastat will only apply for movements of goods between Northern Ireland and the European Union (EU). Movements between Great Britain (England, Scotland and Wales) and the EU will no longer be covered by Intrastat.

  • Goods Vehicle Movement System (GVMS): To be introduced on the 1st Jan 2022 although this will primarily impact hauliers and customs intermediaries/brokers.

  • Rules of Origin: As part of the EU-UK TCA, EU & UK customs authorities agreed that proof of origin for goods would not be requested throughout 2021. However, this is due to change from 1st Jan 2022, when exporters and importers must be able to provide enough proof of origin of the manufacturing country for the goods they are shipping from. Not only that, they will also be able to request traders for such evidence for goods shipped in 2021.


Need Help with any of the above?

  • Trade Update Webinar 'New Changes for Importers Trading with the EU from 1st Jan 2022' (16th December 2021) - Join us in our free webinar providing updates on upcoming changes.

  • Need help with Import VAT? Access a free 30 min FREE consultation with our Strategic Partners VAT IT and if a member, you can access their re: TRADE solution at discount rate. Email exportbritain@gmchamber.co.uk and request an intro.

  • Import Full Customs Declarations: Need to do supplementary declarations or seeking a customs agent to help you with full import customs clearance from 1st Jan 22? Contact our team at chambercustoms@gmchamber.co.uk, call 0161 393 4314 or complete our short online . A member of our team will contact you to understand your requirements and how we can help.

  • Will your business require Export Health Certificates? Let us introduce you to our approved supplier to help you with this requirement. Just email the team to the address below.

  • Need to ensure you remain compliant through the upcoming changes including proof of origin? Why not book one of our Online or Face to Face Compliance Audits or training courses to help you prepare? Email us at exportbritain@gmchamber.co.uk or call 0161 393 4314 to enquire further.


Author: re:TRADE, powered by VAT IT - Strategic Partners of GMCC & GMCC.


Sources: HMRC, VAT IT, SITC, Ligentia


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