BREXIT - New from January 1, 2022

The date of January 1, 2022 brings about a fundamental transition after Brexit as customs control will be established, which has been delayed until today.

What does this change mean?

FULL IMPORT DECLARATION

It is no longer possible to postpone UK import declarations to 175 days (deferred customs declarations), so all goods must be declared immediately to UK customs.

The applicable options will be two:

Provide for the presentation of the import customs declaration before embarking the vehicle on the ferry / shuttle destined for the United Kingdom, with the consequent implication that the import customs clearance instructions must be provided to the declarant in the United Kingdom already at the time of departure of the vehicle from the EU.

Issue a transit document at the Italian or European customs of departure, which allows the transport of goods to the warehouse of the English correspondent, thanks to the commitment of a guarantee by the declarant of the transit document, to which the unloading of the document at destination. We remind you that, already now, there are numerous problems with downloading the document, with great difficulty in obtaining the aforementioned re-credit.

In both cases, in the EU-UK direction, the import or transit declaration must be anticipated already at the time of departure from the EU, in order to allow the pre-registration of data (pre-lodgement) in the systems British customs.

Obligation to present the GMR (Reference to the movement of goods)

All hauliers will need to have GMRs to cross the British border. This obligation already exists, but only for the movement of goods under the transit procedure. From 1 January 2022, the obligation will be extended to all movements between the EU and the UK.

The GMR is a reference code that contains vehicle and transport route data. To obtain the GMR, carriers must register with the GVMs (Goods Vehicle Movement Service): this is a control system for goods transported by truck before entering or leaving the British territory; the GVMs links the GMR to the pre-filed declaration in the British customs system in real time, in order to speed up the control and notification of customs clearance.

IMMEDIATE PAYMENT OF RIGHTS

Since the possibility of customs clearance of goods with deferral is eliminated, the fees will be due immediately. The use of the duty deferral account, for authorized persons, or of the “deferred VAT accounting” remains applicable, with the possibility of recording the VAT due in the importer's records.

SUPPLIER'S DECLARATIONS OF ORIGIN

The exporter who declares the preferential origin of the goods is also in possession of the supplier's declarations. The certificates of origin previously issued must also be reflected in the declarations which, on a deferred basis, during 2021, had to be collected to be considered valid.

CONTROLS OF AGRI-FOOD PRODUCTS

Goods falling into this category will need to be pre-notified by UK importers on the IPAFFS system.

What's postponed to July 1, 2022:

With a communication from the British government of 24 August 2021, the replacement of the CE marking with the UKCA mark has been postponed to 1 January 2023. On the other hand, the obligation to switch to the new UKCA mark, in force, remains from 1 January 2022, for medical devices.

Introduction of security declarations.

New requirements for export health certificates.

Introduction of phytosanitary certificates and related physical border controls.

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