Goods exported from Great Britain to the EU and goods imported from the EU to GB are now subject to full customs controls.
The much-trailed changes started yesterday (1 January 2022) – with the exception of goods imported from Ireland, rules for which are delayed as negotiations on the Northern Ireland Protocol continue.
GB port requirements
All movers of goods between GB and the EU need to ensure they identify the GB port through which their goods will leave GB – as the processes to be followed now vary port-by-port (summarised here by the IOE&IT).
‘Arrived’ versus ‘pre-lodged’
In particular, exporters need to check whether to submit their export declaration as ‘arrived’ before their goods start their journey.
If the goods are being exported from a GB location not authorised to use the arrived export process, the declaration should be submitted as ‘pre-lodged’.
Processes now vary depending on whether:
- the port is using government IT platform GVMS (Goods Vehicle Movement Service) or inventory linking systems
- export declarations are being lodged on CHIEF or CDS customs declaration systems
Extra HMRC advice for exports
HMRC has been testing its new export processes and has issued some additional advice for users of GVMS ports.
“Some declarants have not been putting the Additional Information code ‘RRS01’ for pre-lodged and ‘arrived’ export declarations for goods being declared at GVMS locations,” HMRC says.
If this is not done, HMRC warns, GVMS will not be able to arrive the declaration. RRS01 needs to be declared at header level in Box 44 in CHIEF and in Data Element 2/2 in CDS.
HMRC has provided FAQs about new export processes using CDS and CHIEF and further guidance is also available on GOV.UK.
Border Operating Model: practical help
For more in-depth guidance on the practical application of the Border Operating Model, the IOE&IT’s BOM Suite of six courses covers key GB-EU trade topics – see here.
Join the IOE&IT and get up to 40% discount on these courses and consultancy – for more information see here.