Government Resources: EU Trading Q&A, Taxation, Haulage, Brexit resources, and more
Trading with the EU Questions Answered - by BEIS
Full customs controls came into effect on 1 January 2022 between the EU (except the island of Ireland) and Great Britain.
Do I need my EORI number to make declarations?
Economic Operators Registrations and Identification (EORI) numbers starting with GB are needed if you’re moving goods between Great Britain and any other country (including the EU). If you’re authorised to make declarations in your own records for goods you’re moving, the haulier moving your goods will need your EORI number starting with GB to ensure the Goods Movement Reference (GMR) is valid. Please ensure your haulier has this information before your goods are moved. More information can be found by visiting GOV.UK.
Which customs declaration should I submit?
If you’re importing goods, you’ll need to make sure that you (or your agent) have submitted the correct import declaration. If authorised, you (or your agent) can choose to use simplified declarations for imports.
Remember, you can no longer delay making import customs declarations for goods imported on or after 1 January 2022, under the Staged Customs Controls rules that applied during 2021, with the exception of goods from the island of Ireland.
If you’re exporting goods, you’ll need to make sure that you (or your agent) have submitted the correct customs export declaration. To avoid delays, check with your haulier what route they are using to move your goods, and whether they need a pre-lodged or arrived export declaration reference from you.
If you complete your own customs declarations, please be aware that we have published more information on how to submit the correct export declaration, including the codes to use if you use CHIEF or Customs Declaration Service (CDS).
From 1 January 2022, if your goods move through a port using the Goods Vehicle Movement Service (GVMS), you’ll need to enter 'RRS01' in box 44 for CHIEF or Data Element 2/2 for CDS. If you do not, GVMS will not be able to validate it on the submitted GMR. For more details, please refer to the recently published Customs Information Paper 2.
However, if like most traders you use a customs expert like a freight forwarder or customs broker to make your declarations, please check if they are doing this for you.
You should check the status of your declarations once the goods have arrived in Great Britain, as you may need to take further action to release the goods from customs if they are held.
Can I still use Postponed VAT Accounting on my import declarations?
If you’re a VAT-registered importer, you can continue to use Postponed VAT Accounting (PVA) on all customs declarations that require you to account for import VAT, including supplementary declarations, except when HMRC have told you otherwise. PVA has already provided significant cash flow benefits for thousands of our customers, and we expect that most businesses will choose to use it. You can search 'postponed VAT account' on GOV.UK to find out more.
Do I need to register for the Goods Vehicle Movement Service (GVMS)?
As of 1 January 2022, anyone who is moving goods through border locations that use GVMS must register for the service. This includes:
• large retail businesses that transport and declare their own goods
• logistics businesses hired to transport goods and complete customs processes on behalf of another business
• independent drivers that transport goods and do their own customs paperwork
• companies that sub-contract to pick up goods on behalf of another businesses.
Do I need to get a Goods Movement Reference (GMR)?
In addition to registering for GVMS, hauliers must also get a Goods Movement Reference (GMR). Without a GMR, drivers will not be able to board the ferry or shuttle.
You should then check if they need to report for an inspection of your goods using your GMR. If the goods you’re importing or exporting are selected for inspection, most ports will check the goods on site. The border locations of Dover and Eurotunnel require drivers to attend an inland border facility (IBF), as does Holyhead if you’re exporting goods from Great Britain.
The person who created the GMR (usually the haulier) must ensure the goods arrive at an IBF for a check and that their drivers are made aware, or have the means to check, if an inspection is required. The haulier and/or driver may be liable to a penalty of up to £2,500 if they fail to follow HMRC instructions to attend an IBF.
How do I know what commodity code to use for my goods?
Commodity codes are used worldwide to classify goods that are imported and exported. They are standardised up to six digits and reviewed by the World Customs Organisation every five years. Following the end of the latest review, a number of the codes in the UK integrated tariff changed on 1 January 2022. You should go to GOV.UK and search for the 'Trade Tariff Tool' at the time you’re importing your goods to look up the correct commodity codes. You can also check the Trade Tariff news page on GOV.UK.
How do full customs controls affect me if I trade with Northern Ireland?
If you move goods into or out of Northern Ireland, the free Trader Support Service can guide you through the process. Go to GOV.UK and search 'Trader Support Service' to sign up.
Where you can get help with importing and exporting
We have a range of webinars and YouTube videos on importing and exporting with the EU that you can watch by going to our help and support for UK transition page.
If you export to the EU, the government’s Export Support Service is a free service giving you access to online and phone support. You can access it on GOV.UK or by calling 0300 303 8955 where you will be put in touch with a member of the dedicated export support team.
Taxation
Notices made under the Taxation (Cross-border Trade) Act 2018: Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated.
GVMS
Goods leaving Great Britain from 1 January 2022 at ports using GVMS (CIP 1): First published.
Road Haulage
International road haulage: HGV driver documents: Updated the ‘Drivers’ hours documents and tachographs’ section as drivers who have been sick or taken time off in the 28 days before their journey no longer need to carry an attestation form. They must now record annual leave or sick leave using a tachograph’s manual inputs or by making a manual record of it on an analogue record sheet or on digital printout paper.
Brexit resources
HMRC Brexit communications resources: Added Welsh translation of ‘Full customs controls – actions for EU businesses trading with the UK’.
Foreign Secretary Statement
Foreign Secretary Statement: Talks With Vice-President Maros Sefcovic: First published.
Sanctions
The UK sanctions list: Two additions to the Global Human Rights regime.
Community, Common Transit and TIR newsletters
Information about Great Britain main offices for transit, Newsletter 17 – January 2022, has been added.
Local Government
Local government and the EU: Updated the page to reflect the introduction of full customs declarations and controls on 1 January 2022. Added links to: Overview, The EU Settlement Scheme, Ports and borders, Regulatory services, Retained EU law, Local elections.
Webinars for using the UKCA marking
Reminder: Webinars for using the UKCA marking and placing goods on the market in Great Britain and Northern Ireland
Adapting to your new responsibilities as an economic operator:
Tuesday 18 January 2022 at 11am
Tuesday 15 February 2022 at 2pm
https://www.gov.uk/guidance/webinars-for-using-the-ukca-marking-and-placing-goods-on-the-market-in-great-britain-and-northern-ireland
Updates from the SME Net Zero Team
Current promotion: UK businesses who make the SME Climate Commitment (to join the Race to Zero) can claim a free BS ISO 50005 standard, thanks to a partnership between BSI and BEIS. Businesses who sign up will receive a code via email.
The SME Climate Hub has recently launched a suite of free new tools available to SMEs after they make the commitment, including a standard reporting framework (info attached) so SMEs can easily disclose their yearly progress, Normative’s carbon calculator tool and ClimateFit’s educational course.
The UK Business Climate Hub can be linked to from other digital platforms. The hub includes sector-specific guidance for 6 pilot sectors: agriculture, construction, hospitality, retail, manufacture and tech.
Key support for small businesses at national* level currently includes:
Cycle to work scheme
Workplace charging scheme (vouchers covering up to 75% of purchase & installation costs of chargepoints)
Plug-in Charging Grant Scheme (grants towards the cost of low-emission vehicles)