Last reviewed 6 December 2021

Traders should prepare for customs changes that come into effect on 1 January 2022, HM Revenue & Customs (HMRC) has warned.

With regard to Customs declarations, it highlights that they will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021. Most customers will have to make declarations and pay relevant tariffs at the point of import.

HMRC also points out that ports and other border locations will be required to control goods moving between Great Britain and the EU.

This means that unless goods have a valid declaration and have received customs clearance, they will not be able to be released into circulation and, in most cases, will not be able to leave the port.

Rules of origin, for imports and exports, will come into force meaning that traders will need proof that the goods they import from the EU originate there and similarly that those they export to the EU originate in the UK.

VAT-registered importers can continue to use Postponed VAT Accounting (PVA) on all customs declarations that require them to account for import VAT, including supplementary declarations, except when HMRC has told them otherwise.

Finally, standardised Commodity codes, used worldwide to classify goods that are imported and exported, will be changing on 1 January 2022 with regard to the UK.

For more information on all of the above, please see

Traders should also note that further changes will be introduced from July 2022 in areas including requirements for full safety and security declarations for all imports and new requirements for Export Health Certificates and for Phytosanitary Certificates.