In 2022: European eyes on the UK

In 2022, there will be movement across the UK in terms of customs novelty. Her Majesty’s Revenue and Customs (HMRC) is urging businesses to prepare for the changes. From Jan. 1, 2022, traders will be subject to new Brexit-related controls that go into effect in January.


The “grace” period ends for the British, who will have to implement full customs controls for goods moving between the EU and the UK. However, goods from Ireland and Northern Ireland will be exempt, so our Celtic friends can breathe a sigh of relief. The current customs arrangements for goods moving from Ireland and Northern Ireland to Great Britain will remain unchanged. This extension will last as long as discussions between the UK and the EU on the operation of the Northern Ireland Protocol are ongoing.

Among the notable changes are those on rules of origin. A company that imports food, animal products, plants, etc. from the EU will have to tell the authorities which EU country the goods come from. You will need to be able to prove where the goods were grown, produced or manufactured. But be careful, it may not be the same country where you bought them. It will be mandatory for border posts to check goods moving between the UK and the EU. If your goods have not been cleared through customs, they will not be released (except in Ireland). This means the return of customs declarations. These must be made at the time your courier or forwarder brings the goods to the UK. You may have to pay additional taxes and duties, or you may need an additional license or certificate to bring certain goods into the UK. You may be able to avoid providing a full customs declaration by applying for permission to use simplified declarations for imports. But be aware that the checks required for this can take up to 60 days.

The changes related to the HS 2022 will therefore necessarily be taken into account in order to be able to clear your goods to the UK with peace of mind (see the article on the HS 2022 on this Trade Obsever).