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January 2022

HMRC guidance for businesses following January customs changes

HMRC guidance for businesses following January customs changes

Full customs controls came into effect on 1 January, which may affect you if you move goods between Great Britain and any EU countries. The changes that are now in force include:

  • a requirement for full customs import declarations for all goods at the time businesses or their courier/freight forwarder bring them into Great Britain (except if they are non-controlled goods imported from Ireland to Great Britain). From 1 January, you will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that applied during 2021.
  • customs controls at all ports and other border locations. From 1 January, your goods may be directed to an Inland Border Facility for documentary or physical checks if these checks cannot be done at the border.
  • requirement for a suppliers’ declaration proving the origin of goods (either UK or EU) if using the zero tariffs agreed in the UK’s trade deal with the EU. Throughout 2021, businesses have been allowed to export goods to the EU using tariff preference and get supplier declarations afterwards, to allow more time. But from 1 January exporters must have supplier declarations (where required) at the time the goods are exported.
  • changes to commodity codes. There’s a correlation table you can use to check any changes to codes of products. 

If you have a specific question about importing, exporting or customs reliefs

Call HMRC's Customs and International Trade helpline on 0300 322 9434. The helpline is open from 8am to 10pm Monday to Friday and from 8am to 4pm at weekends. You can also send HMRC your questions or contact them by webchat.

The Export Support Service is a new helpline for UK businesses to get answers to practical questions about exporting to Europe. The service is a 'one-stop shop' and brings together UK government information, making it easier for exporters to access advice and support.

Visit HMRC's YouTube channel

HMRC's YouTube channel has videos and recorded webinars about customs processes and what you need to do before you trade goods with the EU.
Watch the Rules of origin recorded webinar to understand the process and what you need to do if you buy from, send or sell goods to the EU.

Register now for HMRC live webinars

HMRC will explain existing guidance and answer general questions about the content. HMRC are unable to answer questions specific to the items you import or export on the webinars:

Importing - steps you need to take before making your supplementary declaration - get advice on how to make a supplementary declaration and how intermediaries can help
Customs Import Declarations: an overview - of the whole declarations process
Exporting: what you need to do to keep your goods moving - covering zero-rated VAT, customs declarations, using an intermediary as well as licences, certificates, and authorisations
How to import - what you need to do if you're importing goods into Great Britain from the EU (except Ireland) or rest of world countries, from 1 January 2022
Importing food and drink, and animal products from the EU to Great Britain - DEFRA webinars about upcoming changes and how to register and use the import system IPAFFS (Import of Products, Animals, Food and Feed System).

You can also find webinars and videos from other government departments about trading with the EU.

Useful information:

• find recorded webinars on HMRC's help and support for UK transition page
• download the trader checklist, read the updated guides or visit the HMRC customer forums
• sign up for the Trader Support Service if you're moving goods between GB and Northern Ireland. You can access online training modules and webinars for support with the Northern Ireland Protocol.

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For more information please contact:
Kyle Jardine
Kyle Jardine
0289 002 0135