05 January 2022
New customs rules for imports to and exports from Great Britain and now in effect, following changes that entered into force on 1 January 2022.
From 1 January 2022, exports between Great Britain and the EU will be subject to full customs controls. This means that goods must be presented to customs and the export declarations must be entered into HMRC systems to decide if any further physical checks are required.
For imports from the EU, the changes from 1 January 2022 include:
- Full customs import declarations are needed for all goods at the time you or your courier/freight forwarder bring them into Great Britain
- customs controls at all ports and other border locations
- you may need a suppliers’ declaration proving the origin of your goods (either UK or EU) if you’re using the zero tariffs agreed in the UK’s trade deal with the EU
- commodity codes, which are used to classify your goods for customs declarations, are changing.
The Government’s Border and Protocol Delivery Group has published an extensive guide on the border with the European Union. This guide, updated in December 2021, contains information on the Border Operating Model and how these changes are being phased in through 2022, with information presented by category of goods.