As of 1st January 2022 full customs controls came into effect. These are between the EU (except Ireland) and Great Britain.
HMRC are reminding customers that the custom arrangements in place throughout 2021 for goods moving from Ireland and Northern Ireland to Great Britain have been extended whilst discussions carry on.
If you move goods into or out of Northern Ireland, the free Trader Support Service can guide you through the process. Go to GOV.UK and search ‘Trader Support Service’ to sign up.
Customs controls that came into effect on 1st January 2022
- requirement for full customs import declarations for all goods at the time you or your courier/freight forwarder bring them into GB, except if they are non-controlled goods imported from Ireland to GB
- customs controls at all ports and other border locations. Your goods may be directed to an Inland Border Facility (IBF) for documentary or physical checks if these checks cannot be done at the border
- requirement for 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
- changes to commodity codes, which are used to classify your goods for customs declarations.
Further guidance can be found at GOV.UK
Important information about completing Customs import and export Declarations
As opf 1st January 2022, goods exported from Great Britain to the EU and goods imported from the EU to Great Britain (exception of Ireland and Northern Ireland) are subject to full customs controls.
If importing goods, ensure the correct import declaration has been submitted. If authorised, you or your agent can choose to use the simplifies procedures for imports.
If exporting goods, ensure the correct customs export declaration has been submitted. To avoid delays check with the haulier what route they are using and whether a pre-lodged or arrived export declaration is needed.
If you complete your own declarations more information has been published on how to submit t he correct export declaration, including codes to use if you use CHIEF or CDS.
As of 1 January 2022, if your goods move through a port using the Goods Vehicle Movement Service (GVMS), you need to enter ‘RRS01’ in box 44 for CHIEF or Data Element 2/2 for the Customs Declaration Service. If you do not, GVMS will not be able to validate it on the submitted Goods Movement Reference (GMR). For more details, please refer to the recently published Customs Information Paper 2.
However, if like most traders you use a customs expert like a freight forwarder or customs broker to make your declarations, please check if they are doing this for you.
If the goods you’re exporting are leaving Great Britain from the border locations of Dover or Eurotunnel, make sure the dual Freight Location Code is used on the export declaration. This will give the haulier moving your goods flexibility for their route and avoid delays. Check the location codes for roll on roll off border locations for use in CDS or CHIEF.
If you’re authorised to make declarations in your own records for goods you’re moving, the haulier moving your goods will need your EORI number to ensure the Goods Movement Reference (GMR) is valid. Please ensure your haulier has this information before your goods are moved.
Help with importing and exporting can be found at help and support for UK transition.
Speak to AJR & Co Ltd for further information