HMRC repeats reminder to GB importers that they will need to complete declarations for EU goods from 1 January 2022.
From 1 January 2022, firms will no longer be able to delay import declarations and will be required to complete them at the point of entry and pay relevant tariffs at the same point.
Using Simplified Customs Procedures
The government published new guidance on the 1st December 2021, on making use of simplified declaration procedures. Click on the below link for more details
https://www.gov.uk/government/news/less-than-a-month-until-full-customs-controls-are-introduced
These procedures allow traders to provide less information before the goods enter Britain than is required for a full declaration. A reduced data entry is submitted before the goods move via a ‘simplified frontier declaration’ or by an entry into the declarant’s records. The authorised trader must then present the remaining customs data via a supplementary declaration by the fourth working day of the month after the goods movement.
As the clock continues to count down to the 1st January 2022, HMRC has warned importers that don’t currently use the simplified procedures, will need to complete full declarations as they will struggle to gain authorisation by the 1st January.
This means importers will need to provide all the required customs data in one go before the goods are moved and at the point of entry through a full frontier declaration.
Remember to submit your supplementary declarations
HMRC have also informed traders using the simplified procedures that any delayed declarations since the start of 2021, that they must provide a supplementary declaration for each of their good’s movements.
What changes on the 1st January 2022?
From the 1st January 2022, border posts will be controlling goods entering from the EU and the government warns that unless goods have a valid declaration/s and have received customs clearance, they will not be released into circulation or leave the port.
Traders must also submit an “arrived” export declaration if goods are moving through border locations that use the ‘arrived exports process’. Goods will not be able to leave the country of export in the EU if they do not follow the correct process.
The governments guidance also provides reminders of other changes including:
- Claiming tariff preference under rules of origin
- Postponing VAT accounting
- Changes to commodity codes on 1 January 2022
From 1 January, the government’s Goods Vehicle Movement Service will also become operational for EU-to-GB goods movements. All hauliers will then have to provide a Goods Movement Reference (GMR) to be able to board their ferry heading to Britain.
HMRC have also released amendments to their Border Operating Model including that certification and physical checks will be introduced for products of animal origin, animal by-products, plants and plant products in phases from July 2022.
However, the requirement to pre-notify the Animal and Plant Health Agency (APHA) or DEFRA of imports of goods that are subject to sanitary or phytosanitary (SPS) checks, using IPAFFS (the import of products, animals, food and feed system), will still come into force from 1 January 2022. For more information visit – https://www.export.org.uk/news/587462/Further-delay-to-SPS-checks-on-EU-to-GB-imports-in-2022-but-declarations-timeline-remains-the-same.htm
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