Full customs controls start

Full customs controls start on 1 January 2022

Customs declarations

Full customs controls start…

If you’re importing non-controlled goods which are entering Great Britain from Irish ports, there are no changes at the moment and you can continue to delay making your customs declarations for up to 175 days, as long as you make an entry in declarants imports at the time of import.

If your goods are entering Great Britain from other EU countries, 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.

You should consider before 1 January 2022 how you are going to submit your customs declarations and pay any duties that are due. You can appoint an intermediary, such as a customs agent, to deal with your declarations on your behalf or you can submit them yourself.

For more information, find out how to get someone to deal with customs for you.

Some businesses already have a ‘Simplified Declarations’ authorisation from HMRC that allows their goods to be released directly to a specified customs procedure without having to provide a full customs declaration at the point of release.

If you want to use Simplified Declarations, you’ll need authorisation to do so. It can take up to 60 calendar days to complete the checks needed for this and you will also need to have a Duty Deferment Account in place. Therefore a new application made now may not be authorised before 1 January 2022.

You must use the correct country code for the country of origin and the country of dispatch when you complete your customs declaration. For EU countries, the individual country code of the relevant member state should be used. The EU country code must not be used and will be removed from systems shortly.

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