HMRC has, this week, reminded traders that they will no longer be able to delay making import customs declarations under the staged customs controls that applied to businesses during 2021.

Afford Bond Director, Tom Hornbuckle, said: “From 1 January 2022, most customers will have to make declarations and pay relevant tariffs at the point of import, and can appoint an intermediary to help with these obligations. However, businesses can get a ‘simplified declarations’ authorisation from HMRC to release their goods without having to provide a full customs declaration, although it can take up to 60 calendar days to process an application for one.

“Ports and other border locations will be required to control goods moving between Great Britain and the EU from 2022 onwards,” said Tom, meaning that unless your goods have a valid declaration and customs clearance, they will not be released into circulation. However, as detailed in the trade and cooperation agreement between the UK and EU, the goods traders import or export may benefit from a reduced rate of customs duties.

To do this, a business will need to prove the goods imported from the EU originate there and the ones exported to the EU originate in the UK. Further changes will be introduced from July 2022, including requirements for safety and security declarations for all imports; new requirements for export health certificates, and physical checks on sanitary and phytosanitary goods.

If you or your business needs further expert advice on HMRC’s updated rules on trading with the EU – or the correct customs declarations –  please contact Tom.Hornbuckle@affordbond.com at our Wilmslow office or use the Contact Us form on our website. We’re always here to support you and your business.