General

Customs Declaration Service replaces CHIEF

Effective
30 September 2022

The Customs Declaration Service (CDS) was originally planned to replace the CHIEF system over three phases between August 2018 and early 2019 but it was delayed due to technical issues. HMRC announced in August 2021 that the import entry procedures will move over to CDS at the of September 2022 while export customs entries will remain with CHIEF until 31 March 2023 as the development for CDS to replace NES/CHIEF for export declarations is not as mature as the import side of the system. Therefore, transition from NES/CHIEF to CDS for exports will take place by 21 March 2023. At which time it is expected that CHIEF will be returned after 31 years of service.

UK partnership with ASEAN

Effective
1 January 2022

On 5 August 2021, the UK agreed a new partnership with the Association of Southeast Asian Nations (ASEAN). The partnership, which is the first ASEAN has agreed in 25 years, will lead to closer co-operation between the UK and the region on a range of issues such as trade, investment, climate change, the environment, science and technology, and education.

Intrastat reporting 2022

Effective
1 January 2022

Companies based in GB — England, Scotland and Wales — do not have to submit the monthly Intrastat reports for arrivals from the EU. This was a temporary measure applicable to arrivals only within 2021.

Goods Vehicle Movement Service (GVMS)

Effective
1 January 2022

The Goods Vehicle Movement Service (GVMS) operates as a pre-lodgment system for GB imports from and exports to the EU Member States and Northern Ireland. Since 1 January 2022, the Goods Vehicle Movement Service (GVMS) is now being used as a pre-lodgment model at certain ports for EU exports and imports. The new GVMS platform enables exporters to and exporters from the EU to pre-declare their shipments and avoid queues at UK ports. Failure to complete such processes will result in trucks being blocked entering and leaving the UK.

UK–India trade agreement

Effective
1 December 2021

On 13 January 2022, the Republic of India and United Kingdom formally launched negotiations for a Free Trade Agreement between the two countries. The ambition of both countries is to negotiate a broad agreement that will deliver for businesses and consumers. Both parties agreed that the first round of negotiations would start on 17 January 2022, and future rounds of negotiations will take place approximately every five weeks.

UK customs and trade laws

Effective
1 January 2021

From 1 January 2021, new UK Customs laws replaced the current EU legislation for customs and international trade. The key Act is the Taxation (Cross-border Trade) Act 2018 which replaced the EU Union Customs Code (UCC). Below are some of the main regulations which have been created to support these changes.

HS 2022 — new changes to the Global Tariff System

Effective
1 January 2021

From 1 January 2022 a new version of the Harmonised Coding System for goods (HS Codes) came into force.

Great Britain-Northern Ireland protocol

Effective
1 January 2021

Though Northern Ireland remains part of the UK to ensure frictionless trade between Northern Ireland and the Republic of Ireland on exit from the EU implementation period, goods moving between Great Britain and Northern Ireland required additional documentation and controls.

UK trade agreements — Australia and New Zealand

Effective
To be confirmed

The UK is negotiating the following Trade Agreements.

UK trade agreements — Comprehensive and Progressive Agreement for Trans-Pacific Partnership

Effective
To be confirmed

On 18 February 2022, Japan as Chair of the UK’s Accession Working Group on behalf of the CPTPP members confirmed the UK’s move into the second and final phase of accession to join the £8.4 trillion CPTPP free trade area. Market access negotiations will now begin in which the UK will agree new trading relationships with CPTPP countries, which could lead to 99.9% of UK exports to CPTPP being eligible for tariff-free trade.

Full import customs entries required on EU arrivals

Effective
1 January 2021

The UK Government introduced a system of easements for arrivals into GB from the EU. The most comprehensive easement was the option to use delayed declaration procedures, so goods are declared to customs after delivery. Under this system, the goods can leave the port of arrival with the understanding that the GB based importing company will account for VAT on the returns linked to the date of arrival and make a full import customs entry, paying any relevant import duties, within 175 days of the date of arrival. From 1 January 2022 arrivals from all but one EU Member State must be declared at the port/airport of arrival and will not be released until relevant import duties or taxes have been settled. The Entry into Declarants Recorded (EIDR) delayed import declaration will continue to be an option for goods arriving in GB from the Republic of Ireland. The import pre-alert message sent from the EU to the GB place of arrival under the import safety and security procedures will not be required until 1 July 2022.

Updated Border Operation Model (BOM) released

Effective
1 January 2022

The dates issued in the UK Government’s 6th amendment of the Border Operation Model, known as the BOM, in December 2021 have been changed. The BOM outlines the steps and timescales for implementing full customs and border controls on goods going to and arriving from the EU. The main checks relate to the import of products of animal origin (POAO), high-risk food not of animal origin (HRFNA) and animal by-products.