If you're a trader, a number of things are changing from 1 January 2022. This information will help you get ready.
- Customs declarations
- Border controls
- Rules of origin - for imports and exports
- Postponed VAT Accounting
- Commodity codes
- Further changes from 1 July 2022
Customs declarations
You 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.
You should consider before 1 January 2022 how you are going to submit your customs declarations and pay any duties that are due. You can appoint an intermediary, such as a customs agent, to deal with your declarations on your behalf or you can submit them yourself.
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