Border Controls for Importing Products from the EU into GB from January 2022
From 1st January 2022, new rules come into effect regarding border controls for importing products from the EU into Great Britain. This email provides you with a reminder of these changes, and outlines some of the available information for further support.
From the New Year, full customs declarations for imports will be required and the option to delay declarations for up to six months comes to an end. To support you with these requirements, you may wish to appoint an intermediary to make declarations on your behalf, with a list of such agents available here.
You can also apply for authorisation to use Simplified Customs Declarations Processes, which reduces the number of requirements at the border, and allows for a simplified customs declaration or entry in business records upfront, followed by a supplementary declaration at a later date.
From January you can continue to use Postponed VAT Accounting (PVA) on all customs declarations that require you to account for import VAT, including supplementary declarations, except when HMRC has told you otherwise. PVA allows you to account for and recover import VAT on your VAT return, rather than paying the import VAT when the goods are imported.
In addiiton, there are a suite of explainer videos and pre-recorded webinars available here, and I would also highlight HMRC's Brexit Communications Resource page, which includes a useful trader checklist.
Finally, various helplines are in place to help companies with any queries or issues related to continuity of supply:
Customs & International Trade helpline: 0300 322 9434 – for questions on import/export.
• MHRA Customer Service Centre - 020 3080 6000
• National Supply Disruption Response - 0800 915 9964 – for issues relating to critical supply disruption of medical products.
• BEIS Business Support Lines:
o England - 0800 998 1098
o Scotland - 0300 303 0660
o Wales - 0300 060 3000
o Northern Ireland - 0800 181 4422