Full customs controls between the EU (except Ireland) and Great Britain (GB) came into effect from 1 January 2022.
Also, customs arrangements in place throughout 2021 for goods moving from Ireland and Northern Ireland (NI) to GB have been extended for as long as discussions between the UK and EU on the operation of the Northern Ireland Protocol (NIP) are ongoing.
The changes that came into force on 1 January 2022 include:
requirement for full customs import declarations for all goods at the time you or your courier/freight forwarder bring them into GB, except if they are non-controlled goods imported from Ireland to GB
customs controls at all ports and other border locations. Your goods may be directed to an Inland Border Facility (IBF) for documentary or physical checks if these checks cannot be done at the border
requirement for 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
changes to commodity codes, which are used to classify your goods for customs declarations.
Important information about completing Customs Import and Export Declarations
As of 1 January 2022, goods exported from GB to the EU and goods imported from the EU to GB (with the exception of goods being imported from the island of Ireland) are subject to full customs controls.
If you’re importing goods, you need to make sure that you (or your agent) have submitted the correct import declaration. If authorised, you or your agent can choose to use simplified procedures for imports.
If you’re exporting goods, you need to make sure that you (or your agent) have submitted the correct customs export declaration. To avoid delays, check with your haulier what route they are using to move your goods, and whether they need a pre-lodged or arrived export declaration reference from you.
If you complete your own customs declarations, please be aware that we have published more information on how to submit the correct export declaration, including the codes to use if you use CHIEF or CDS.
As of 1 January 2022, if your goods move through a port using the Goods Vehicle Movement Service (GVMS), you need to enter ‘RRS01’ in box 44 for CHIEF or Data Element 2/2 for the Customs Declaration Service. If you do not, GVMS will not be able to validate it on the submitted Goods Movement Reference (GMR). For more details, please refer to the recently published Customs Information Paper 2.
However, if like most traders you use a customs expert like a freight forwarder or customs broker to make your declarations, please check if they are doing this for you.
If the goods you’re exporting are leaving Great Britain from the border locations of Dover or Eurotunnel, make sure the dual Freight Location Code is used on the export declaration. This will give the haulier moving your goods flexibility for their route and avoid delays. Check the location codes for roll on roll off border locations for use in CDS or CHIEF.
If you’re authorised to make declarations in your own records for goods you’re moving, the haulier moving your goods will need your EORI number to ensure the Goods Movement Reference (GMR) is valid. Please ensure your haulier has this information before your goods are moved.
If you need further information explaining these changes you can get in touch with our office at firstname.lastname@example.org