As of the 1st of January 2022, all goods imported from the EU will require full customs declarations.

This decision is intended to proceed despite the UK Government’s announcement that certain border requirements are being postponed to the middle of 2022.

What is changing?

Currently, temporary measures are in place allowing goods imported from the EU to enter the UK without providing full customs paperwork at the point of entry. Alternatively, customs declarations and tariffs due on goods can be paid in arrears, up to 6 months after the point of import. However, from the 1st of January 2022, customs declarations and any tariffs due require payment at the point of/prior to entering the UK.

Note, this does not affect payment of Import VAT if your business is VAT registered.

What is the Impact?

A level of disruption is expected as a result of the change. Failure to provide the correct documentation will mean goods cannot be customs cleared and will not enter the UK market. There may also be disruption caused due to the system infrastructure at ports which have not previously had to deal with customs clearance and border checks.

What you can do:

–  Ensure your suppliers are prepared and able to provide the correct information and paperwork.

–  Consider routing goods through ports used to dealing with customs procedures and border checks (such as short sea shipping ports).