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UK Borders Changes - 1 January 2022

Contact Us - Customs and Excise

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Changes to customs declarations in the UK on 1 January 2022


On 31 December 2021 HM Revenue & Customs will be ending the period of Brexit trade facilitations which were temporarily introduced in the UK in January 2021 in respect of Customs import declarations. These arrangements included a 6 month deferment period during which UK traders could submit import declarations for goods destined for UK addresses when arriving from the EU. From 1 January 2022, full import declarations will need to be provided to the UK Authorities either prior to or at the point of arrival of the goods into the UK. A timeline and explanation of the various border controls changes and requirements can be found in the UK Government's Border Operating Model. This can be found at https://www.gov.uk/government/publications/the-border-operating-model.


Similar trade facilitations were not widely used in the Bailiwick and instead full customs declarations have been required on goods imported from the EU since January this year. Therefore no changes will be seen to the declaration requirements for goods arriving into the Bailiwick.


These changes at the UK-EU border should not directly affect goods destined for the Bailiwick as these goods will still need to be placed under a suitable customs procedure in the UK (as has been the case since 1 January 2021) in order to suspend UK duties and taxes (including VAT) during their transit to the Bailiwick. However, local businesses are advised that as there is potential for some delays and/or backlog in the supply chain on goods arriving from the EU via the UK that they may wish to ensure that a suitable customs procedure is being used to transit their goods through the UK. Where necessary, businesses are advised to discuss their international transport requirements with suppliers or dedicated customs agents who will be able to make relevant arrangements and organise for the required formalities to be completed.


In some cases a formal Transit Procedure, in line with the advice previously issued by the Guernsey Border Agency, will assist moving goods liable to duty and taxes across the UK. This guidance can be found at www.gov.gg/gba.


International Commercial Terms ("Incoterms")


As importing and exporting goods to and from the EU now constitutes international trade, local businesses are advised that Incoterms can greatly assist determining where responsibilities lie for the clearance of goods through the borders that will be crossed, prior to the goods commencing their journey.


Incoterms are internationally recognised terms of trade for the sale of goods. Advice on Incoterms can be found on the International Chamber of Commerce website - International Chamber of Commerce - International Commercial Terms.

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UK Borders Changes - 1 January 2022

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