Prepare for full customs declarations for EU imports and exports

Following the UK’s exit from the EU’s single market and customs union, border controls with the EU are being phased in. As detailed below, the next change will take effect on 1 January 2022.

From 1 January 2022, traders must comply with all customs regulations when importing goods from the EU. This includes submitting declarations, irrespective of whether the goods are controlled or non-controlled, as well as paying VAT and excise duty if needed. It will not be possible to postpone declarations.

If traders are importing animal goods, they must also submit pre-notification through the import of products, animals, food, and feed system beginning 1 January, although any physical checks that are currently in place will be completed at the point of destination until July 2022.

HMRC has updated its guidance for commercial vessels reporting goods arriving at a UK port and obtaining clearance to leave a UK port from 1 January 2022to reflect the need to report inbound and outbound journeys from EU countries, as well as the differing reporting requirements for arrivals and departures from Northern Ireland.