The anticipated update to the Border Operating Model (last issued July 2021) was published by HMRC on 18^th November. 

This release is likely to be the final update for 2021, so it will be important to keep up to date with on-going releases of border related guidance into the new year, and beyond.

What is vital to understand in the first instance is:

• Import declarations will be necessary for goods travelling into GB from EU member states 1^st January 2022
• The import easements that have been in place for 2021 will stop.
• The EU UK Trade Cooperation Agreement will not negate the requirement for customs measures at the border

Import Easements

Businesses that have been using the delayed declaration easement at import, where top level data is submitted to HMRC at import, with 175 days to make the Supplementary Declaration Import (SDI), will need to consider reverting to the non-easement process.  Only companies specifically approved to use the Simplified Customs Declaration Procedures (SCDP), also known as CFSP, will be able to bring goods into GB without a full customs declaration. A Simplified Frontier Declaration (SFD) will be needed at arrival with the supporting Supplementary Declaration Import (SDI) submitted by the 4^th working day of the month following the month in which the goods were imported. In addition a Final Supplementary Declaration (FSD) will need to be submitted to HMRC, this is a message confirming the number of SDI submissions that month.

Customs entries made into declarants’ records (EIDR) will also cease in the present import easement form, unless approved to use EIDR within a CFSP authorisation. So, from1^st January, the procedure for imports where declarations are made into declarants’ commercial records will need to be supported by the appropriate HMRC authorisation. 

The authorisation applications will incur HMRC processing time.

If your business has received imported goods without the evidence of an import declaration, it will be crucial for your business to investigate and take appropriate action.

VAT needs to be calculated at the time of arrival of goods and declared within the VAT return relating to the date of arrival of goods. This has proven challenging for businesses using the easement unless appropriate VAT import measures have been implemented. If import VAT has not been provisioned at import or declared on the VAT return for the period covering the imported goods receipt into the UK, the business should investigate and seek appropriate guidance. 

Traders involved in the supply and import of Products of Animal Origin, Phytosanitary, and Sanitary goods will need to keep abreast of the revised import timetable and any updates that are expected to be announced as measures progress.

POAO, Phytosanitary and Sanitary Goods: Revised timetable:

Full customs declarations and controls will be introduced on 1 January 2022 as

previously announced. However, Safety and Security Declarations (the responsibility of the party engaged in moving the goods) will now not be required until 01 July 2022.

Pre-notification requirements of Sanitary and Phytosanitary (SPS) goods, which

were due to be introduced on 01 October 2021, will now be introduced on 1^st January 2022, with some change to certification and physical checks slipping back to November, 2022, when the inland Border Control Posts are fully prepared.

From 01 July 2022, certification and physical checks will be introduced for:

•  All remaining regulated animal by-products.
• All regulated plants and plant products
• All meat and meat products.
• All remaining high-risk food not of animal origin.

From 01 September 2022, certification and physical checks will be introduced

for all dairy products

From 01 November 2022, certification and physical checks will be introduced for

all remaining regulated products of animal origin, including composite products

and fish products.

From 1^st July 2022: High-priority plants and plant product checks will transfer from place of destination to designated Border Control Posts and control points

Live animal physical checks

Live animal physical checks will take place at Designated Border Control Posts where a facility is operational at the point of entry.

Where there is no designated BCP, checks will remain at destination for other ports of entry until sufficient BCPs are operational.

1^st July, 2022 Checks at Sevington inland BCP and designated airport BCPs will commence

For businesses where the updated BOM falls short of the detail needed to make thorough adjustments to their working processes, IT, or simply those businesses intent on giving their agents accurate instructions, the devil will be in that detail.

UK businesses involved in international trade have had to manage a lot of change over the last year. It is not over yet.

In September 2022 CHIEF imports will move to the Customs Declaration Service, there will be a lot more to prepare for.

While you are here you may be interested in some Strong & Herd LLP training courses related to this topic, we offer a wide range of high quality training courses to support all importing and exporting activities. 

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