The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021
From 1 January 2022, full customs declarations will be required for goods moving from the European Union (EU) to Great Britain which will be risk assessed with some of those imported goods requiring checks.
Applies to England, Scotland and Wales
Documents
Details
The measure places restrictions on the removal of goods from the port or border location they arrive at unless either:
- the goods have been discharged to the free-circulation procedure
- their movement is approved by an HMRC officer
From 1 January 2022, full customs declarations will be required for goods moving from the European Union (EU) to Great Britain which will be risk assessed and a small proportion of those imported goods will require checks.
Where HMRC intends to check the goods, that approved movement from the port is subject to conditions, including that the goods are moved to an inland border facility.
For border locations with limited space and infrastructure to hold all goods on arrival and conduct checks at the border (in particular Dover, the Eurotunnel terminal at Cheriton and Holyhead) these checks must take place inland at inland border facilities. The measure places obligations on drivers of freight vehicles to move goods selected for inspection to the inland border facility directly and without the goods being tampered with.