Get ready for customs changes from 1 January 2022

Customs controls will change from 1 January 2022 on goods moving between the UK and the European Union, as Brexit easements come to an end.

Businesses that import and export from and to the EU will need to have the right procedures in place from the start of the new year.

Current customs arrangements for goods moving from Ireland and Northern Ireland to Great Britain will be extended for as long as discussions between the UK and the EU on the operation of the Northern Ireland Protocol are ongoing.

This means that full customs controls will be introduced as planned on 1 January 2022 for goods moving between the rest of the EU and Great Britain, and for goods exported from Great Britain to Ireland.

The changes

The changes coming into force on 1 January 2022 include:

• 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


• customs controls at all ports and other border locations


• requirement for a suppliers’ declaration proving the origin of goods (either UK or EU) if they are using the zero tariffs agreed in the UK’s trade deal with the EU


• commodity codes, which are used to classify goods for customs declarations, are changing.

Full information on the changes, what they mean for businesses and how to prepare are published on the government's website.

Export checklist

The Institute of Export has released a checklist of key issues to consider:

• GB importers of goods from the EU can no longer delay making customs declarations and need to pay the relevant tariffs at the point of import


• Your business needs to pay any outstanding duties if you’ve moved goods from the EU to GB in 2021


• Ensure you have an EORI number to move goods across the EU-GB border – in particular, you need this number for your supplementary declaration


• If using intermediaries such as customs agents and hauliers, talk to them to be confident they understand the Border Operating Model and its obligations


• Be vigilant when issuing instructions to intermediaries to make sure your company information is used correctly and that any movements are declared in the correct manner – over and above standard classification, VAT and origin


• Your intermediaries are likely to have access to your EORI number. Ensure they are using your EORI correctly and legitimately


• Agree Incoterms with your intermediaries and retrospectively check your Incoterms documentation. Do not assume shipments are being sent under Delivered Duty Paid (DDP terms) and remember the ultimate responsibility for import declarations rests with the trader


• Apply to HMRC for Management Support System data (MSS) on imports and exports, which enables visibility of declarations being made against your EORI number.

Further help and advice

If you require help and guidance on preparing for these changes, please contact a member of our VAT team.