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UK goods import Brexit checklist since Jan 2022

What customs documents and processes should UK importers observe since 1 January 2022 following the ending of Customs controls and tariffs easements

Since 1 January 2022, the UK has ended the customs admin and controls suspension on imports coming into the UK from the EU. This follows the UK leaving the EU Customs Union on 1 January 2021 following Brexit. This means the imposition of:

  • full customs declarations on import (instead of 6 months’ deferment);
  • goods checks; and
  • full proof of Rules of Origin to benefit from the zero, preferential tariff.

It is therefore important for importers have all the right documentation and supporting evidence for imports to get duties calculations right.  There are special rules for goods moving between the UK and Northern Ireland, which continues as in 2021, dually within the UK and EU Customs areas.

5-point checklist on UK goods imports from January 2021

  • Full customs declaration –  for point of entry unless you are authorised by HMRC to make simplified declarations
  • Proof of EU origin – to benefit from zero-rating preferential tariffs agreed in the EU-UK Trade and Cooperation Agreement, the importer must either include:
    • a supplier statement (which is pro-forma text typically to be included on the invoice); or
    • rely on their knowledge of the source – this option allows the importer to claim tariff preference based on their own knowledge of where the goods they’re importing originate from
  • Haulier or courier GVMS ready –  for 16 entry ports (Dover, Eurotunnel, Hull and more), they must complete in advance the new Goods Vehicle Movement System entry form on your behalf in advance, and obtain a Goods Movement Reference
  • Import VAT – if you are non-UK established, you should consider registering for a UK VAT number to recover the import VAT and use the postponed VAT accounting regime.
  • EU Supplier ready – do they need to register in the UK on the IPAFFS systems to pre-notify any plant products and products of animal origin being sent to GB.

Exporting UK goods to EU from January 2021

  • Supplier statements for rules of origin for zero tariffs are ready
  • Consider French VAT registration for new 2022 postponed VAT accounting regime

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