TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

GB: Full customs controls from 1 January 2022

With full customs declarations applying to goods moving between GB and the EU from 1 January 2022, we set out details of the UK government’s revised timetable for introducing border controls along with important email reminders from HMRC on key technical areas, in addition to the latest UK EU exit guidance updates.

Full customs declarations from 1 January 2022 will apply for goods moving between GB and the EU. However, safety and security declarations will now not be required until 1 July 2022.

Under the revised timetable which was announced on 14 September:

  • Full customs declarations and controls will be introduced on 1 January 2022 as previously announced, although Safety and Security Declarations will now not be required until 1 July 2022.
  • Pre-notification requirements of Sanitary and Phytosanitary (SPS) goods, which were due to be introduced on 1 October 2021, will now be introduced on 1 January 2022.
  • From 1 July 2022, certification and physical checks will be introduced for:
    • all remaining regulated animal by-products;
    • all regulated plants and plant products;
    • all meat and meat products; and
    • all remaining high-risk food not of animal origin.
  • From 1 September 2022, certification and physical checks will be introduced for all dairy products.
  • From 1 November 2022, certification and physical checks will be introduced for all remaining regulated products of animal origin, including composite products and fish products.
  • High-priority plants and plant products checks will transfer from place of destination to designated border control posts (BCPs) and control points from 1 July 2022.
  • Live animal physical checks will take place at designated border control posts where a facility is operational at the point of entry. Where there is no designated BCP, checks will remain at destination for other ports of entry until sufficient BCPs are operational. Checks at Sevington inland BCP and designated airport BCPs will commence from 1 July 2022.

According to the November update from the UK’s Border and Protocol Delivery Group, the above “will provide businesses with further time to prepare for changes at the border and minimise disruption as the economy gradually recovers, as the Government recognises the scale and significance of the challenges businesses have been facing in dealing with the impacts of coronavirus whilst also being asked to adjust to the new requirements.”

Different rules apply in Northern Ireland under the Protocol.