Brexit- further changes from 1 January 2022

We would like to draw your attention to further changes due to Brexit which come into effect this month.

 The main points: 

1. -Last year importers could delay making customs declarations by 6 months, from 1 Jan 2022 full entries must be submitted at point of import.  Postponed VAT accounting/duty deferment can still be applied, but if that is not applied VAT/duty must be paid before goods are made available to importer.

1. -Ports and borders will implement customs controls on goods from the EU. This will result in delays for consignments selected for checks. 

1. -You may need 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. 

1. -Commodity codes, which are used to classify your goods for customs declarations, are changing. 

While we will try to support clients with related accounting issues you should consult your shipping agent for advice on customs declarations and the above changes.  

For further guidance please click on Gov.uk Guidance