HomeTaxTraders warned to prepare for full customs controls

Traders warned to prepare for full customs controls

Traders must make sure they are prepared for customs changes that come into effect on 1st January 2022, HMRC is warning.

The revenue said importing businesses will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021. Most of these businesses will have to make declarations and pay relevant tariffs at the point of import.

HMRC said: “You should consider before 1 January 2022 how you are going to submit your customs declarations and pay any duties that are due. You can appoint an intermediary, such as a customs agent, to deal with your declarations on your behalf or you can submit them yourself.”

Some businesses already have a ‘Simplified Declarations’ authorisation from HMRC that allows their goods to be released directly to a specified customs procedure without having to provide a full customs declaration at the point of release.

It said: “If you want to use Simplified Declarations, you’ll need authorisation to do so. It can take up to 60 calendar days to complete the checks needed for this and you will also need to have a Duty Deferment Account in place. Therefore a new application made now may not be authorised before 1 January 2022.”

HMRC also stated: “You must use the correct country code for the country of origin and the country of dispatch when you complete your customs declaration. For EU countries, the individual country code of the relevant member state should be used. The EU country code must not be used and will be removed from systems shortly.

“Ports and other border locations will be required to control goods moving Great Britain and the EU. This means that unless your goods have a valid declaration and have received customs clearance, they will not be able to be released into circulation, and in most cases will not be able to leave the port.

“From 1 January 2022, your goods may be directed to an Inland Border Facility for documentary or physical checks if these checks cannot be done at the border. It’s important that those involved in transporting your goods are ready and understand how you intend to operate from January 2022.

“From 1 January 2022, you must also submit an ‘arrived’ export declaration if your goods are moving through one of the border locations that uses the arrived exports process. If you do not follow the correct process from 1 January 2022, the new systems will not permit your goods to leave the country and they will be turned away as they will not hold export clearance.

“If you use a service such as a courier or freight forwarder to move your goods, you need to check their terms and conditions about who will make the declarations, and what other information they need from you to do this.”

Further changes will be introduced from July 2022, which HMRC has said it will clarify nearer the time. These will include:

  • Requirements for full safety and security declarations for all imports.
  • New requirements for Export Health Certificates.
  • Requirements for Phytosanitary Certificates.
  • Physical checks on sanitary and phytosanitary goods at Border Control Posts.

For more information, please visit the government website.

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