Full customs import declarations and controls will be introduced on 1 January 2022 but Safety and Security declarations on imports will now not be required until 1 July 2022. The revised timetable also delays the introduction of requirements concerning Sanitary and Phytosanitary (SPS) goods, Export Health Certificates, and Phytosanitary Certificates and physical checks on SPS goods.
External resources on importing
Summary of new procedures, declarations and customs checks for businesses importing good from the EU that will come into effect from 1 October 2021. Full customs checks on all imports will begin on 1 January 2022.
Policy paper, case studies, and other guides on how the UK's border with the EU will work for importing and exporting goods after 1 January 2021. The guidance for traders and hauliers has been updated to reflect the revised timetable for the introduction of the next stage of UK import requirements, as well as including additional detail on policies and processes.
Guidance on hiring a customs intermediary (such as a freight forwarder, customs agent or broker, or fast parcel operator) to act directly or indirectly for UK businesses importing or exporting to the EU. HMRC has also produced a checklist of Things to consider when you appoint a customs intermediary.
Step-by-step checklist in printable PDF format that outlines the key actions businesses need to take to complete a supplementary declaration if they have chosen to delay making customs import declarations this year. Supplementary declarations must be filed within 175 calendar days of goods arriving in Great Britain.
HMRC letters to VAT-registered UK businesses in trading with the EU, highlighting new rules and procedures for importing goods from or exporting goods to the EU. The latest letters cover how traders should prepare for the end of staged import controls on 1 January 2022.
Customs Information Paper setting out HMRC's policy on importers who have unintentionally received goods from 1 January 2021 to 31 December 2021 in Great Britain, before they've had the opportunity to declare them.
Step-by-step guide explaining how to bring goods into the UK from any country. It covers tax and duty, customs declarations, licences and certificates, VAT refunds, commodity codes, and other import procedures.
Information on which businesses can, or need to, account for import VAT on their VAT Return (also called postponed VAT accounting). It also covers businesses that use agents or forwarders to import goods on their behalf, how to complete customs declarations, and importing merchandise in baggage.
Businesses need to follow normal import declarations rules for controlled goods imported into Great Britain from the EU. Goods that are not on the list can be recorded in your own records without getting authorisation in advance until 31 December 2021.
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