VATLive > Blog > United Kingdom > UK delays Brexit import declarations to Jan 2022

UK delays Brexit import declarations to January 2022

  • Mar 11, 2021 | Richard Asquith

The UK government has announced today that it is extending the existing post-Brexit import customs declarations deferment from 1 July 2021 until 1 January 2022. The government outlined a revised timetable for the introduction of controls, including the option to defer import declarations until 1 Jan 2022. Safety and Security Declarations are also postponed until 1 January 2022. There will also be no physical checks of SPS products until 2022. For low risk live animal and plants, there will be no checks at borders until 1 March 2022.

Pre-notifications on animal-based products is postponed until 1 October 2021. These were scheduled to start on 1 April 2021.

  • Pre-notification requirements for Products of Animal Origin (POAO), certain animal by-products (ABP), and High Risk Food Not Of Animal Origin (HRFNAO) will not be required until 1 October 2021. Export Health Certificate requirements for POAO and certain ABP will come into force on the same date.
  • Customs import declarations will still be required, but the option to use the deferred declaration scheme, including submitting supplementary declarations up to six months after the goods have been imported, has been extended to 1 January 2022.
  • Safety and Security Declarations for imports will not be required until 1 January 2022.
  • Physical SPS checks for POAO, certain ABP, and HRFNAO will not be required until 1 January 2022. At that point they will take place at Border Control Posts.
  • Physical SPS checks on high risk plants will take place at Border Control Posts, rather than at the place of destination as now, from 1 January 2022.
  • Pre-notification requirements and documentary checks, including phytosanitary certificates will be required for low risk plants and plant products, and will be introduced from 1 January 2022.
  • From March 2022, checks at Border Control Posts will take place on live animals and low risk plants and plant products.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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