1 January 2022 import/export changes

HMRC issued a number of updates during the Christmas break - Andrea has summarised the relevant ones below.

Intrastats

Starting with some good news, Notice 60: Intrastat general guide has been updated because from 1 January 2022, Intrastat will only apply for movements of goods between Northern Ireland and the EU.

Leaflets for hauliers

This short leaflet is worth a quick look to see what a haulier has to present at import from 1 January 2022 Leaflets for hauliers about new rules for moving goods between the EU and Great Britain.

Re-importing goods

Pay less import duty and VAT when re-importing goods to the UK has been updated.  To claim relief goods normally have to be re-imported within 3 years.  However, there are a list of exceptions, including:

• exhibition goods have been on long-term display or loan outside the UK or have been stored outside the UK
• professional effects are being returned to the UK to be used for professional purposes – including portable instruments of the applied or liberal arts (required by the claimant for their trade or profession)

• collectors’ or heritage items (such as collectable items of furniture or ceramics) that were originally manufactured in the UK and have been acquired outside the UK

Simplified import declarations

Apply to use simplified declarations for imports you entered in your records without authorisation has been updated with the following regarding when simplified declarations can be used:

You can apply to use simplified declarations for imports you entered in your records without authorisation if your goods are not controlled, are moving from EU free circulation and HMRC has not told you that you cannot make an import declaration in your records without authorisation, and either:

• you brought goods from EU free circulation into free circulation in Great Britain, between 1 January 2021 and 31 December 2021
• you bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain, from 1 January 2022
• you bring goods that need to be declaredfrom Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain, from 1 January 2022

Making a delayed supplementary import declaration using CHIEF,  Making a delayed supplementary import declaration using the Customs Declaration Service and Making an import declaration in your records without authorisation have also been updated for this change.

Customs Civil Penalties

Some rather technical documents have been issued for imports and exports.  At this point in time, members probably just need to be aware that the maximum civil penalty, depending on the contravention, is £1,000 or £2,500.

Movement of goods in and out of Northern Ireland

Customs Declaration Completion Requirements for The Northern Ireland Protocol is a technical document that has been updated for the changes that have come in from 1 January 2022.  The main points are that CHIEF can no longer be used and that the UK Integrated Tariff has been updated for the World Customs Organisation’s changes to the Harmonised System Nomenclature.  HMRC are advising businesses to familiarise themselves with the new codes

List of goods imported into Great Britain from Ireland that are controlled has been updated.  Full import declarations are required for a range of goods, including Controlled Drugs and Drug precursor chemicals.

Exports – proof of origin

We are not aware of universities having approved exporter status given that as a sector we do not export on a regular basis.  If you are asked to provide evidence of origin for goods that you export, please seek advice or refer to  Get proof of origin for your goods, which includes  a section on what to do “If the trade agreement says you must be an ‘approved exporter’”.  This is also covered in Claiming preferential rates of duty between the UK and EU, which sets out that the maximum value threshold for making origin declarations without approved exporter status has been reduced to £5,400.