New post-Brexit Customs requirements are coming into effect in January. They will affect imports into the UK from the EU. Imports from the EU represent the highest volume of transactions between the EU and the UK. Any delay will affect supply chains and production lines across the UK.
Import declarations
Import declarations are required at the time of the entry of the goods into the UK.. Traders moving any goods will have to make full customs declarations at the point of importation and pay relevant tariffs; delaying declarations will not be possible.
Impact on business
In 2021 when full declarations was introduced for exports we saw delays at the borders due to lack or incorrect documentations. We expect to see similar effects with the requirement for import declarations although with less intensity. Traders should work with their suppliers to ensure both parties have a clear understanding of their respect responsibility depending on their Incoterms
Arrival of the goods at the Border Locations
Imports from the EU will be subject to standard customs control from January 2022. Goods without a valid customs declaration will not be able to be released and in most cases will not be able to leave the port.
Depending on the port of arrival or departure, the goods will be treated differently. Ports have the choice between two mechanisms: the Temporary Storage Model and the Pre-Lodgement Model.
Depending on the ports where the goods will arrive, the goods will be admitted to the port via either pre-lodgement or Temporary Storage procedure. Some locations will choose to use GVMS, others not.
Pre-lodgement
- New mechanism for ports that might not have the space and infrastructure to operate temporary storage.
- Document requirement are completed at the port of departure. Goods arriving will be required to have submitted a customs declaration in advance of boarding on the EU side.
- The person in control of the goods (the driver of a lorry for accompanied goods or the carrier for unaccompanied goods)must be told whether the goods are cleared and OK to continue its journey or whether checks are required.
- Use the GVMS to link declaration references to present a single reference: Good Movement Reference (GMR) at the frontier to prove that their goods have pre-lodged declarations. To send message to HMRC as goods board so that declarations can be processed en route and notification cleared or uncleared) returned to the person in control of the goods by the time they physically arrive.
Temporary Storage
- Goods coming into GB can be stored at the frontier for up to 90 days before being declared to customs.
- Goods will be stored temporarily under customs control. After that they can be released to free circulation, exported or placed under a Special Procedure.
- An authorisation is required to operate a temporary storage facility. From January 2022, an inventory system is required for all temporary storage facilities (including those currently storing non-EU goods)
- Some Borders Locations will use GVMS to facilitate the control of pre-lodged declarations for both accompanied and unaccompanied goods.
At some Border Locations both Pre-Lodgement and Temporary Storage might be available (mixed model)
In both cases, information to prepare Entry Summary Declaration must be available.
Impact on business
- Possible delays
- On 01/01/22 version R2.2 of the GVMS will be delivered. As of all major IT projects, there might be technical glitches.
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