Joshua Leigh & Co

One month countdown to full customs controls: is your business ready?

There is less than one month to go until full customs controls are introduced, traders have been warned.

From 01 January 2022, businesses will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied since the beginning of this year.

The changes follow the end of the Brexit transition period, paving the way for the UK to introduce its own rules and regulations.

Here’s a full list of the changes you need to know about:

Customs declarations

Traders will have to make import customs declarations and pay relevant tariffs at the point of import from 01 January 2022. You should consider how you are going to submit customs declarations and pay any charges that are due.

Border controls

From 01 January 2022, your goods may be directed to an Inland Border Facility for customs checks if these checks cannot be done at the border. From this date, you must also submit an “arrived” export declaration if your goods are moving through one of the border locations that use the arrived exports process.

Rules of Origin

You must use the correct country code for the country of origin and the country of dispatch when you complete your customs declaration. The EU country code can no longer be used.

Commodity codes

UK codes will change from 01 January 2022. The new codes can be found here.

Postponed VAT Accounting

Registered importers can continue to use the Postponed VAT Accounting scheme for all customs declarations that require you to account for import VAT, including supplementary declarations, except when HMRC have told you otherwise.

It may be too late for Simplified Declarations

A new Simplified Declarations application made now may not be authorised before 01 January 2022, as it can take up to 60 calendar days to complete the checks needed and you will also need to have a Duty Deferment Account in place.

Get advice today

For help and advice with related matters, please get in touch with our team today.

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