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Customs controls

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The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations, SI 2021/830 remove the staged import and export customs controls which were put in place on a temporary basis to cope with the effect of coronavirus on businesses following the end of the Brexit transition period and replace those controls with new procedures. The new procedures will provide for full customs controls at all border locations from 1 January 2022.

HMRC is writing to over 160,000 businesses explaining steps they should take to ensure that they can continue trading with the EU, as the further customs changes are phased in. HMRC’s guidance covers the following:

  • Making supplementary declarations: businesses which import goods using delayed declarations are advised to prepare to make supplementary declarations on time, given they have 175 calendar days from the date of import from the EU to make the supplementary declaration.
  • Appointing a customs intermediary: guidance on how to find and appoint an expert to deal with customs paperwork.
  • Export health certificate requirements: from 1 October 2021, all products of animal origin, certain animal by-products and high-risk food not of animal origin will require pre-notification. Traders will also have to make a full customs declaration for an export consignment, and will need to submit a standalone exit summary declaration providing safety and security information.
Issue: 1540
Categories: News