What are the requirements for sending goods to a European Union country? The answer is changing on January 1, 2022. From that date forward all shipments will fall under new customs rules according to EU-UK Trade & Cooperation Agreement which grants preferential zero tariffs if they meet certain criteria established in this agreement between two parties.
This means that customs duty is not applied for:
- Goods of UK origin exported/imported from the UK to the EU
- Goods of EU origin exported/imported from the EU to the UK
To take advantage of preferential tariffs, importers must do one of the following:
- Provide a statement of origin on the customs invoice, issued by the exporter
- Hold proof of origin (‘importer’s knowledge’) in the form of supporting documents and records
If an exporter cannot verify the origin of their goods, they may be made liable for paying customs duty at full non-preferential rates. They also risk incurring penalties and being excluded from using preferential tariffs in future trade deals with other countries
Suppliers' declarations for UK-EU shipments
For the next year, exporters won't need any evidence of where their materials come from!
This means that instead they'll just be required to make a statement - which is better than nothing at all.
However, from 1st January 2022, exporters must have suppliers' declarations in place at the time of export, where applicable.
Updates to commodity codes
On 1st January 2022, the World Customs Organisation is releasing its seventh edition of the Harmonised System. This global classification system for goods has been used as a basis for customs tariffs since 1979 and updates will be made to HS codes (i.e. commodity code) in order complete these changes by December 2020 according UK government website which published an overview on all affected items with downloadable spreadsheet available now.
What you'll need to do
You’ll need to make sure the updated codes are correct for your goods and services. If you use previously saved codes, it is important that they match what's on file or else you might get an incorrect bill from wholesale pricing errors!
UK import control measures
While the EU implemented full customs controls on imports from 2021, Britain has taken a phased approach. As such there will be gradual increases into 2022 with more comprehensive measures coming in three years time
From 1st January 2022:
In order to combat the rise in smuggling, all physical goods and freight will require individual customs declarations. This may mean more checks at your border crossing or delays if information is not provided on time. Sanitary items must also be notified before entering which could lead them being subject for inspections prior entry as well."
From 1st July 2022:
We will be introducing certification and physical checks for plant, animal by-products. Safety & Security declarations are required but we already provide carriers with the relevant information so no need to worry there!
