Overview of UK imports from EU post 1 Jan 2022

Since the UK is no longer a Member State of the EU, all movements from any EU country to the UK (but excepting Northern Ireland!) are treated as exports from the EU.

One year on from Brexit, the UK situation continues to evolve. Most critically all goods (not just “controlled” goods such as excisable products) are now subject to the full rigour of customs enforcement at the UK border. This is especially important at the “short Channel” ports such as Dover and Folkstone (i.e. RORO terminals and Eurotunnel traffic). Goods can no longer “pass through” to the destination – the so-called “temporary storage” model. Therefore, in general:

  • There must be a UK import declaration completed (including payment) before the goods arrive in the UK

  • Goods moving through Kent must also have a GVMS Movement Reference Number (MRN) and, if selected for examination, the driver has to report to the correct Inland Border Facility (IBF)

  • The GVMS MRN requires an import entry number (ERN or ENO)

  • GVMS completion is the responsibility of the carrier.

Goods moving with the UK in a duty suspended state (including from a port to an excise warehouse) need to be entered to “UK EMCS” (not linked to the EU’s version), and the movement is discharged at the place of delivery either by duty payment or by entry into an approved warehouse.

Registered Consignors can send excisable goods in a duty suspended state. Registered Consignees can receive such goods. Carriers require to hold a suitable and sufficient Movement Guarantee for the goods they are moving. The terminology and modalities remain the same
in the UK as in the EU.

In the UK an agent can act for any of the importer, exporter or carrier in the matter of making declarations:

  • Registered Consignor/Consignee (EMCS)

  • GVMS

  • Customs import and export declarations

Provided that they have written authority from the party they are acting for. None of the parties (except the agent(s)) need necessarily be “established” in the UK.

Comment

4 Eyes Ltd provides all necessary agency services and can also advise more generally on relevant tax compliance and beneficial regimes where applicable.


This news update is published for the general information of 4 Eyes Ltd personnel, clients and contacts. It provides only an overview of the rules and regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. No responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this e-mail will be accepted by the authors or the firm.

chris wigmore

A creative individual with strong conceptual creative skills across multiple channels. Working in financial, FMCG, tourism and music industry sectors, my background is both agency and client side working with brands like Nationwide Building Society, Black Horse Finance, Legal & General, Brittany Ferries, National Trust, Roland, Sun Life Direct, HSBC, Bosch and many more. I create content, design Squarespace websites and through the line advertising campaigns..

https://chriswigmorecreative.myportfolio.com
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