If you import goods from the EU, you may have recently received a letter from HMRC about its updated regulations on goods arriving into Great Britain without an import declaration.

After the UK’s departure from the EU, the government announced easements on new customs procedures, including the ability to delay declarations on imports. This prevented severe delays at borders and gave businesses time to prepare ahead of the introduction of full customs control in January 2022. However, it has also allowed carriers to cross the EU/UK border without any customs formalities taking place, which is non-compliant.

In its guidance to businesses, HMRC advised that civil penalties could be charged if customs declarations aren’t completed within the relevant timeframes and stressed that retrospective declarations are not legally permissible. In order to settle any outstanding liabilities, businesses have two options:

  1. Submit a full import declaration for the free-circulation procedure as soon as possible

  2. Submit a supplementary declaration to HMRC as soon as possible showing the correct date of import if you are registered for simplified declarations.

As goods have been imported non-compliantly, it is not possible for VAT-registered importers to use postponed VAT accounting to account for import VAT on their VAT Return. You will therefore need to pay your import VAT when the non-statutory declaration is submitted.

Unsure what steps you need to take? Please contact our team with your set of circumstances and they will help you find a solution.

Deadline approaching for animal product certification

In addition, from 1 October 2021, there will be new requirements for companies that import animal products for human or non-human consumption. These include pre-notifying authorities that consignments will be entering Great Britain and uploading a certified Export Health Certificate using the Import of products, animals, food and feed system (IPAFFS).

Also, from this date, if you haven’t made a full customs declaration for an export consignment, your haulier or carrier will need to submit a standalone exit summary declaration with safety and security information.

For further advice and support with customs procedures, please don’t hesitate to get in touch with our team today. We’re here to make things as simple as possible for your business.