On 12.01am on 1st January 2022, additional rules and procedures have come into force that will affect all UK importers and exporters moving goods between the EU and beyond. 

Dorset Chamber are at the forefront of supporting businesses navigating these changes. We are here to ensure businesses remain in the know with what to expect, and more importantly, how to prepare your business. 

Changes include: 

The end of delayed declarations: 

From the 1st January 2021, importers were allowed 175 days before the full (supplementary) import declaration needed to be submitted, VAT and duty (if any) to be paid. For shipments from 1st January 2022, all declarations must now be submitted prior to the goods reaching the UK.  

Shipments in 2021 where an import declaration has not been made can still be completed and must be submitted by June 2022. 

Rules of Origin: 

From the 1st January 2021, the EU and UK customs authorities agreed that they would not request proof of origin for goods. This changed on 1st January 2022. All exporters and importers must be able to prove the original manufacturing country for the goods they are shipping. Furthermore, they will be able to retrospectively request proof for goods that were shipped during 2021. 

REX – Invoice Statements – Declaration of Origin: 

If you are importing goods into the UK from a country or bloc with whom we have a free trade agreement (FTA), your overseas supplier will need to declare the goods originated in their country. Each FTA will have an official notification in the documentation. It could be a statement on the invoice, a Certificate of Origin, a preferential trade certificate, a supplier’s declaration, a trusted trader status (Registered Exporter (REX), Approved Exporter (AE) or Authorised Economic Operator (AEO)) or the goods originate in a GSP country. Whatever it is, you as the importer of record must show HMRC that you have done sufficient due diligence to prove the goods you are importing meet FTA preference rules. 

As this is a new chapter in our relationship with the EU, from 1st January 2022 all suppliers from Europe must have a REX authorisation. The REX registered number must be shown on their Commercial Invoice for the goods to enter the UK duty free. Any goods arriving at the UK customs border point without the REX authorisation number will have an import duty charge if the products’ commodity code carries duty. 

It is important that all businesses bring this to the attention of all their EU suppliers. It is very easy to get REX authorisation and it is free. UK companies exporting to the EU should continue to put the officially worded origin declaration on their commercial invoices. For the rest of the world UK-EUR1 preferential trade certificates, Certificates of Origin, invoice statement declarations, long term supplier’s declarations or a trusted trader status (REX, AE, AEO) etc will be used to prove origin.  

Products of Animal Origin (POAO), Sanitary and Phytosanitary products: 

Sanitary products are for animal health, and certification is required to determine the health of the animals. A Phytosanitary certificate is for Plants and Fauna. These are referred to as SPS checks. POAO relates mainly to the food chain sector, however it also includes other industry sectors such as products from leather, gelatine, etc. 

From 1st January 2022, UK importers of Products of Animal Origin, animal by-products, high-risk food, and feed not of animal origin, must pre-notify UK import authorities of incoming consignments. Shipments coming from the EU or European Economic Area must pre-notify UK import authorities before the consignment is due to arrive in Great Britain. 

Importing POAO into the UK  

From 1st January 2022, UK importers must be registered with IPAFFS (Import of Products, Animals, Food, and Feed System) and are responsible for the import. They must have a UK address and are responsible for submitting the pre-notification of incoming consignments with the attached EHC via IPAFFS before the consignment is due to arrive. IPAFFS is a web-based service used to notify UK authorities of imports of live animals, their products, and germplasm.