In order to make the post-Brexit transition easier, importers had the option to delay their customs declaration by 175 days.
From 1 January 2022, importers will no longer be able to delay their declarations under the special provision. In most cases, therefore, importers will be required to make their customs declaration at the point of import. Any applicable tariffs must be paid at that time.
Businesses can, however, apply for authorisation to make Simplified Declarations. If so authorised, a company does not have to make a full declaration at the point of import. You need a Duty Deferment Account to take advantage of the mechanism.
Businesses will also need to get to grips with potentially complex Rules of Origin requirements.
From 1 January 2022, all goods entering the UK from the EU need a valid declaration and must be cleared by customs. Goods may also be subjected to physical and documentary checks.
Failure to meet the requirements will result in delays. Goods may even be denied entry at the border.
HMRC warns importers that “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.”
Importers are advised to begin planning now for additional controls due to be implemented from 1 July 2022.
The requirements include full safety declarations on goods. In addition, new SPS and export health certificate requirements will apply to applicable products, such as agricultural goods.
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