Importing goods into the UK - potential changes ahead

Post Brexit procedural changes to import of goods from the EU, postponed several times, are now likely to be introduced in the next year, as follows:

• Health certificates needed for certain foods and plant products from 31 October 2023
• Risk based physical checks performed by Border Force staff in the UK from 31 January 2024
• Safety & Security declarations needed for imports from 31 October 2024

Import of electric cars from the EU

Concern that the high value of batteries manufactured outside the EU, incorporated into cars made in the EU, and exported to the UK, could attract customs duty on arrival in the UK.  As the batteries are a significant cost of the total cost of manufacture, the car could no longer be treated as EU origin, unable to take advantage of the free trade arrangement between the UK and the EU.

Possible new charge for food imports

The Department for Environment, Food and Rural Affairs (DEFRA) have opened a consultation with industry about their proposal to introduce a fee (between £ 20 and £ 43) for each food import consignment to cover the government costs of the Border Control Posts (BCP). Supermarkets who import large quantities in a single consignment would not be unduly impacted perhaps but small to medium retailers or specialist food firms could face a significant increase in costs.

If you would like to discuss this in more detail, please contact our Indirect Tax team here.