As 2021 comes to a close, we must now turn our attention to the end of the ‘easing in’ period. From January 2022, full import controls now become applicable, and no longer will there be any grace period available to delay import customs clearance.
In addition, additional processes become mandatory, such as GVMS by way of example. Furthermore, there are now some variances to declarations, such as rules of origin, again as a result of the end of any easements.
So what do we need to do now that we didn’t have to do in 2021? (Please note a few links may be down as the pages are currently being updated)
- You will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021 (except for a specific exception for imports from the island of Ireland to GB whilst discussions on the Northern protocol are continuing). The various methods now available are explained further in our page covering the Import customs process.
- The easement regarding the Rules of Origin come to an end. The requirement to provide aa ‘supplier declaration’ when required can no longer be delayed. Additionally, the term ‘EU’ will not longer be accepted as a country of origin, and the actual country code must be used instead. See our updated section on Rules of Origin
- Hauliers must make submissions through the Goods Vehicle Movement Service (GVMS) to obtain a Goods Movement Reference (GMR) in order to be able to exit GB or the EU. See our section on GVMS.
- Commodity Codes are also due to be updated following a recent review.
Is there any good news? Well, one piece of good news is that Postponed VAT Accounting (PVA) is permanent. This has already seen significant advantages in that any Import VAT is applied to the importers’ period VAT returns instead of paying on arrival or using up valuable deferment capacity.
Those are the primary adjustments. On the following pages you will find (I hope) useful information on the basics of what to do, what we can do for you, a few ‘legal’ bits, along with some issues we have had so far, and how to overcome them.
Just before you flick through, here are a few useful links. First the HMRC guides:
- HMRC’s step by step export guide: Exporting goods to the EU
- HMRC’s step by step import guide: Importing goods from the EU
And now a few more ‘direct’ links:
- To find HS Classification Codes, check the Trade tariff
- To determine the Customs Procedure Code, check out CPC codes (a more detailed links is here)
- Ensure you comply with Rules of Origin and that you state this on your commercial invoices so the consignee can claim preferential origin
- To find out if your goods are subject further control, refer to these export and import links
- Check if your goods need any Export licenses
- If your goods are animals or animal products, check which Export Health Certificate you need, and that your importer or their agent has registered for Traces
- If you are importing animals or animal products, check whether you need to register for IPAFFS
With the above preamble out of the way, let’s get down to the process.