HMRC has published a press release to remind traders that full customs controls will come into place from 1 January 2022. From then it will no longer be possible to delay making import customs declarations under the staged customs controls that applied to businesses during 2021.
From 1 January 2022, most businesses will have to make declarations and pay relevant tariffs at the point of import, and can appoint an intermediary to help with these obligations.
It is possible to apply for a ‘Simplified Declarations’ authorisation from HMRC that allows goods to be released directly to a specified customs procedure without having to provide a full customs declaration at the point of release… but it can take up to 60 calendar days to complete the checks needed for this and you will also need to have a Duty Deferment Account in place. Therefore, a new application made now may not be authorised before 1 January 2022.
Other areas detailed in the press release include: