During the transition period, it has been possible for all companies to make use of the simplified declarations and postpone the completion of the customs clearance by a full 175 days (supplementary declaration).

Under normal circumstances, all UK companies must be approved by HMRC to be able to make use of this CFSP (Customs Freight Simplified Procedure) procedure. But in order to ensure rapid import of goods during the transition period, it has been possible for everyone to make use of the CFSP procedure.

It has been an important decision to ensure fast imports in a period where there has been pressure on British tradelanes. Furthermore many employees in both the public and private sectors have had to change practices. At the same time, however, it has also presented other challenges. It has been difficult for many to maintain good compliance in their customs documentation and to ensure a clear audit trail of their imported goods. Just as there have been major delays in settling customs duties on imported goods. It can become a big challenge when the customs settlements come very late.

From 1 January 2022 there will be the following requirements:

  • requirement for full customs import declarations for all goods at the time businesses or their courier/freight forwarder bring them into Great Britain, except if they are non-controlled goods imported from Ireland to Great Britain
  • customs controls at all ports and other border locations
  • requirement for a suppliers’ declaration proving the origin of goods (either UK or EU) if they are using the zero tariffs agreed in the UK’s trade deal with the EU
  • commodity codes, which are used to classify goods for customs declarations, are changing

The CFSP procedure falls back to its normal purpose, where companies must be approved to be able to import goods using the CFSP procedure. In the new year, all goods must be cleared through customs as we know it.

The existing rules regarding the flow of goods between the United Kingdom and Ireland as well as Northern Ireland is extended as long as there is continued discussions between the UK and the EU on the Protocol and the specific handling of the Northern Ireland border in particular.