Additional Customs measures for UK-EU trade in 2022

Some of the temporary concessions and mitigation measures for post Brexit trade in goods between the UK and the EU will be withdrawn from 1 January 2022.

Supplier declarations to prove UK origin status

If a UK business exports goods to the EU that they purchased from another UK entity, they will need a formal written Supplier Declaration from their UK supplier, if they plan to declare that the goods are of UK origin.  Proof of UK Country of Origin (COO) status allows the goods to be imported into the EU free of customs duty under the UK-EU Trade Cooperation Agreement.   Throughout 2021, exporters have been allowed to export goods to the EU using tariff preference and obtain supplier declarations afterwards, but from 1 January 2022 the UK exporter must have supplier declarations (where required) at the time the goods are exported.

Full customs entries and more physical border checks

• The ability to submit simplified, deferred import entries in the UK for goods arriving from the EU will be withdrawn. Importers can apply to HMRC to request the use of simplified entries but approval can take some time.
• It is no longer acceptable to use the country code “EU” for the country of origin and country of despatch of goods imported from the EU, but rather the two digit code for the EU member state is required.
• The number of physical checks on goods moving to and from the EU will increase from 1 January.  Some of the UK import checks will be performed away from the port of entry at Border Force Inland Facilities.
• Pre-notification requirements of all Sanitary and Phytosanitary (SPS) goods moving from EU to GB will be introduced on 1 January 2022. All movements must be pre-notified via the government’s Import of products, animals, food and feed system (IPAFFS) before the shipment takes place. This applies to Products of Animal Origin (POAO) such as meat, honey, milk or egg products, fruit, vegetables and flowers. 

Further changes from 1 July 2022

• requirement for full safety and security declarations for all imports
• widening the requirement for Export Health Certificates
• widening the requirement for Phytosanitary Certificates
• physical checks on sanitary and phytosanitary goods at Border Control Posts

If you have any questions of require any further information, please contact a member of our VAT team.