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Taxation and Customs Union

New import formalities to bring goods from the EU into the UK as of 1 January 2022

Last update: 12 July 2022

The UK government has decided to extend staged customs controls for goods that are imported from the Republic of Ireland to Great Britain. For these goods, businesses will continue to benefit from the arrangements in place in 2021 and from the deferral of customs declarations allowed for non-controlled goods.

Moreover, on 28 April 2022, the UK government announced the fourth postponement of the entry into application of the remaining controls and checks on goods imported from the EU into the UK, that are not yet in place.

For further details, please consult:

In the last UK timetable, the following deadlines are indicated:

  • The lodgement of full customs declarations and customs controls was introduced on 1 January 2022. Deferring customs declarations was allowed in 2021 but will not be possible anymore in 2022.

Postponements to the end of 2023:

  • The UK Government stated there will be no further import controls on EU SPS animals and goods in 2022.
  • Specifically, the following controls which were initially planned from July 2022 are postponed to the end of 2023:
    • Official checks at Border Control Post (BCP)
    • Further health certification (food of animal/plant origin, animal by-products, regulated plants)
    • Prohibitions and restrictions on chilled meats
  • The current controls that have been introduced since 1 January 2021 will continue to remain in place.
  • Further information can be found on the UK Government’s official website.

UK Import Models as of 1 January 2022

The UK border locations can choose either the temporary storage model or the pre-lodgement model (newly developed as an alternative for ports that may not have the space and infrastructure to operate temporary storage). Provided the requirements for customs controls under each model can be met, it will be possible for ports and carriers to operate both pre-lodgement and temporary storage models within one border location (a mixed model).

When UK border locations operators choose to operate the pre-lodgement model, the IT platform Goods Vehicle Movement Service (GVMS) shall be used. Border locations using the temporary storage model can also use GVMS to facilitate the control of pre-lodged declarations for both accompanied and unaccompanied goods.

The list of UK border locations with indication of the models they operate are available here: List of ports using the Goods Vehicle Movement Service - GOV.UK (www.gov.uk).

EU carriers and hauliers should get ready before 2022

In all border locations that choose the pre-lodgement model (see full list above), the carriers and hauliers will need to use the GVMS to confirm that they have the correct import or transit documentation before moving goods into the UK from Europe. For instance, the locations for Dover, Eurotunnel, Liverpool, Newhaven and Sheerness are designated pre-lodgement locations where a GVMS Goods Movement Reference (GMR) is required in all circumstances.

Hauliers and carriers should consult the following haulier’s leaflet: UK Transition: Hauliers - moving goods between EU and GB (publishing.service.gov.uk).

For any questions about UK imports and exports, you can contact HMRC (the UK’s customs authority): Imports and exports: general enquiries - GOV.UK (www.gov.uk). If you need urgent help with goods at the border outside of the opening hours the helpline will divert your call to 24/7 support – choose option one on the helpline menu.

For comprehensive information, you are also advised to consult the following UK links:

Webinars

Rules of origin

Please remember that in the context of the EU-UK Trade and Cooperation Agreement (TCA), goods can benefit from a preferential treatment and EU exporters may be required by the UK importers to make out a statement on origin to be available at the moment of import.

National Customs Authorities

For further assistance relevant to your individual case, we invite you to liaise with your national customs administration and to consult its relevant customs webpages.

  • Dutch webpages:

Brexit: the Border Operating Model | Business.gov.nl

https://www.getreadyforbrexit.eu/en/at-the-uk-border-2/

  • German webpage:

Federal Ministry of Finance - Brexit (bundesfinanzministerium.de)

  • For the other countries and contact details, please consult:

National contact points or websites dedicated to UK Withdrawal-related information