BREXIT one year on - changes from 1 January 2022

HMRC have issued Less than a month until full customs controls are introduced.  This set out what is changing from 1 January 2022.

HMRC advise (in italics below) is that from 1 January 2022:

• Delayed Declarations: You will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021. Most customers will have to make declarations and pay relevant tariffs at the point of import.
• Border Operating Model: Ports and other border locations will be required to control goods moving [between?*] 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. (*there is a word missing from the sentence)
• Evidence of origin of goods for imports and exports: Throughout 2021, you have been allowed to export goods to the EU using tariff preference and get supplier declarations afterwards, to give you more time. But from 1 January 2022 you must have supplier declarations (where required) at the time you export your goods. [For EU suppliers, from 1st January 2022 all suppliers from Europe must have a REX (Registered Exporter) authorisation. The REX registered number must be shown on their Commercial Invoice for the goods to enter the UK duty free.]
• Commodity codes are used worldwide to classify goods that are imported and exported. They are standardised up to 6-digits and reviewed by the World Customs Organisation every 5 years. Following the end of the latest review, the UK codes will be changing on 1 January 2022.

As well, as the above, there are additional requirements from 1 January 2022 that apply for the import of products of animal origin (POAO) and animal by-products (ABP) from the European Union (EU) to Great Britain (GB).  Please see this alert from DEFRA for further information.

This document from the Border and Protocol Delivery Group produced in November 2021 summarises the changes that are happening throughout 2022, on Page 8, namely:

Full customs declarations and controls will be introduced on 1 January 2022 as previously announced, although Safety and Security Declarations will now not be required until 01 July 2022.
• Pre-notification requirements of Sanitary and Phytosanitary (SPS) goods, which were due to be introduced on 01 October 2021, will now be introduced on 01 January 2022.
• From 01 July 2022, certification and physical checks will be introduced for:
 - All remaining regulated animal by-products.
 - All regulated plants and plant products
 - All meat and meat products.
 - All remaining high-risk food not of animal origin.
• From 01 September 2022, certification and physical checks will be introduced for all dairy products
• From 01 November 2022, certification and physical checks will be introduced for all remaining regulated products of animal origin, including composite products and fish products.
• High-priority plants and plant products checks will transfer from place of destination to designated BCPs and control points from 01 July 2022. 

Just for completeness the CE mark will be replaced by the UKCA mark from 1 January 2023 - please see this article from our colleague Ash in HEPA.  Not a tax issue, but one that colleagues in procurement need to be aware of.

If you have any questions, please contact Andrea.