Changes came into effect from 1 January 2022 for goods leaving Great Britain. HMRC published the Information Paper detailed below on their website:
From 1 January 2022, exports between Great Britain and the EU are subject to full customs controls.
This means that goods must be presented to customs and the export declarations must be entered into HMRC systems to decide if any further physical checks are required.
If a physical examination is required, this will be conducted at an Inland Border Facility or at the designated customs checking facility within the frontier locations. Goods must not be exported without permission and a message must be sent after their departure.
To support full customs controls on goods, particularly those locations with limited space or infrastructure, the government introduced the goods vehicle movement service (GVMS).
The following changes relate to the ports using GVMS for exports from 1 January 2022. If the port is not using GVMS please follow the normal exports process.