It is now more than six months since full customs controls were due to come into force on 1 January 2022 – one year after the Brexit transition period ended.
So, it is worth recapping on where we are as the wrangle over the Northern Ireland protocol goes on.
What’s changed?
From 1 January 2022, businesses were due to be required to make full customs declarations and pay any tariffs at the point of import.
This also required:
- Goods to be directed to an Inland Border Facility for customs checks if these checks cannot be done at the border.
- Exporters to submit an “arrived” export declaration if goods are moving through one of the border locations that use the arrived exports process.
- The use of the correct country code for the country of origin and the country of dispatch when a customs declaration is completed.
- Pre-notification requirements of Sanitary and Phytosanitary (SPS) goods.
- UK commodity codes to be changed.
Future changes
Since then, the UK has delayed imposing post-Brexit border checks on imports from the EU a number of times, including this month (July), saying it did not want to worsen inflationary pressures and has moved implementation until next year.
This is the latest postponement of implementing the checks, which are required under the terms of its divorce settlement with the 27-nation trading bloc.
The Government has said the challenges that this country faces has underlined that this is not the right thing to do for Britain. No further import controls on EU goods will be introduced this year.
It will publish guidance in the Autumn on border import controls and will target the end of 2023 as the revised introduction date.
The Government has said it would review how best to implement its remaining checks through risk assessments and using data and technology to smooth the process.
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