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2021 to 2022. What will change when moving goods in and out of the UK?

Sheffield International Trade Centre (SITC) are at the forefront of supporting businesses navigating these changes. We are here to ensure businesses remain in the know with what to expect, and more importantly, how to prepare your business.

Upcoming changes include:

The end of delayed declarations:

From the 1st January 2021, importers were allowed 175 days before the full (supplementary) import declaration needed to be submitted, VAT and duty (if any) to be paid. This is facilitated as long as the correct authorisations such as CFSP (Customs Freight Simplified Procedures) and EIDR (Entry in declarants records) are in place. If your Customs Broker has CFSP then you, as the importer of record, can use their facility.

We understand that the delayed declaration facility will end on 1st January 2022 but we are awaiting notice from HMRC to confirm this.

How SITC can help. SITC has CFSP and can keep EIDR on behalf of our importing clients, accurately imputing the information every time an import occurs.

Rules of Origin:

From the 1st January 2021, the EU and UK customs authorities agreed that they would not request proof of origin for goods. This will change on 1st January 2022.  All exporters and importers must be able to prove the original manufacturing country for the goods they are shipping. Furthermore, they will be able to retrospectively request proof for goods that were shipped during 2021.

How SITC can help.  This is a critical piece of global trade legislation and serious consequences will follow if non-compliance is discovered. Whether you buy from the EU or sell to the EU, either way import duty could be payable on those goods and if incorrect information is submitted regarding origin, it could be seen as fraudulent. We encourage you to get in touch to discover what you need to know for when these changes come into effect.

REX – Invoice Statements – Declaration of Origin:

If you are importing goods into the UK from a country or bloc with whom we have a free trade agreement (FTA), your overseas supplier will need to declare the goods originated in their country.  Each FTA will have an official notification in the documentation. It could be a statement on the invoice, a Certificate of Origin, a preferential trade certificate, a supplier’s declaration, a trusted trader status (REX, Approved Exporter (AE) or AEO)  (or the goods originate in a GSP country). Whatever it is, you as the importer of record must show HMRC that you have done sufficient due diligence to prove the goods you are importing meet FTA preference rules.

As this is a new chapter in our relationship with the EU, from 1st January 2022 all suppliers from Europe must have a REX (Registered Exporter) authorisation. The REX registered number must be shown on their Commercial Invoice for the goods to enter the UK duty free. Any goods arriving at the UK customs border point without the REX authorisation number will have an import duty charge if the products commodity code carries duty.

It is important that all businesses bring this to the attention of all their EU suppliers. It is very easy to get REX authorisation and it is free. For UK companies exporting to the EU, they will continue to put officially worded origin declarations on their commercial invoices. For the rest of the world UK-EUR1 preferential trade certificates, Certificates of Origin, invoice statement declarations, long term supplier’s declarations or a trusted trader status (REX, AE, AEO) etc will be used to prove origin.

How SITC can help. We have a full understanding of this change and encourage businesses to talk to us if they require further information or direction.

Products of Animal Origin (POAO), Sanitary and Phytosanitary products:

Sanitary products relate to animal health and certification is required to determine the health of the animals. Phytosanitary relates to plants and fauna certification. These are referred to as SPS checks. POAO relates mainly to the food chain however does include other industry sectors, such as products from leather, gelatine etc.

From 1st January 2022, UK importers of Products of Animal Origin (POAO), animal by-products, and high-risk food and feed not of animal origin, must pre-notify UK import authorities of incoming consignments. Shipments coming from the EU or European Economic Area must be pre-notified before the consignment is due to arrive in Great Britain.

Exporting POAO from the EU to UK 

From 1st January 2022, an Export Health Certificate (EHC) will be required for exports of POAO from the EU into the UK. EU exporters must be registered on TRACES NT to apply for an EHC. TRACES NT (TNT) is the European Commission’s digital certification and. management platform for all sanitary and phytosanitary requirements, supporting the importation of animals, animal products, food and feed of non-animal origin and plants in the European Union.

Importing POAO into the UK 

1st January 2022, UK importers must be registered with IPAFFS  (Import of Products, Animals, Food, and Feed System) and are responsible for the import. They must have a UK address and are responsible for submitting the pre-notification of incoming consignments with the attached EHC via IPAFFS before the consignment is due to arrive. IPAFFS is a web-based service used to notify UK authorities of imports of live animals, their products, and germplasm.

How SITC can help. Please contact us for more information.

The Goods Vehicle Movement (GVMS) system:

This new system will be in place by 1st January 2022, and primarily affects hauliers and customs brokers.


The very old and outdated customs control system known as CHIEF (Customs Handling of import and Export Freight) will be replaced for imports from 30 September 2022. The new digital system will take over this important job. Known as CDS (Customs Declaration Service), it is developed to accommodate all procedure and process changes to the EU legislation brought by the Union Customs Code in 2016.

It is planned that all export declarations will be introduced on CDS by 31 March 2023 after which the old CHIEF system will be discontinued.  This means more detailed information will be required for import and export declarations.

While this is important for the Customs Brokers rather than the importer or exporter of record, it does mean that digital records are more traceable, thus compliance is essential. This is just part of the bigger picture of the way we will move goods around the world

We expect that UK and EU customs will be stepping up their scrutinization of goods moving across borders from 1st January 2022.  If you are a UK importer or exporter of record, you are responsible to ensure that all your paperwork, proof of due diligence, origin, VAT and duty payments are in order and filed ready for HMRC inspection. Failure to comply will result in penalties and could affect your ability to apply for customs authorisations in the future.

How SITC can help. If you have difficulty understanding how these changes will affect your business and your relationships with your EU suppliers and/or customers, talk to us. We offer a range of services, including the ability to conduct a bespoke customs compliance audit where we can in detail take you through upcoming changes step-by-step.

For more information call 0114 201 8888 or email