The next key milestone in the government’s phased timetable for border controls (set out in its border operating model) is the introduction of full customs declarations and controls on 1 January 2022.
From that date, traders must meet full customs requirements at the point of importation from the EU. This includes submitting declarations, regardless of whether it is a controlled or a non-controlled good, as well as paying VAT and excise duty where necessary. Delaying declarations will not be possible.
If traders are importing animal products, they must also submit pre-notification via the import of products, animals, food and feed system from 1 January, but any physical checks currently in place will continue to be conducted at the point of destination until July 2022.
HMRC has also updated its guidance for commercial vessels reporting goods arriving at a UK port and getting clearance to leave a UK port from 1 January 2022 to reflect the need to report inward journeys from EU countries and departing to EU countries – in particular the differing reporting requirements for arrivals and departures from Northern Ireland.
Read more from ICAEW:
Border controls for incoming goods from the EU postponed again | ICAEW
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
More support on tax
ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.Sign up for TAXwireJoin the Tax Faculty
More from the Tax Faculty
Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter
Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.
Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.