It seems like only yesterday when the United Kingdom (UK) held referendum on its membership of the European Union (EU), where the majority voted to leave the EU (51.9% vs 48.1%), the British Exit EU or Brexit became a fact. It took 4 years to complete, from 23 June 2016 until on 31 January 2020 when the UK formally left the EU. The UK was set to leave the European single market and customs union on 1 January 2021, when the Brexit transition period was ended on 31 December 2020.
From that day a change in UK customs regulation towards EU states members have applied, though during year 2021, the British government still allowed some exceptions and accepted some deferrals under circumstances. For example, an importer in the UK were still allowed to postpone the declaration for six months under certain conditions.
As of 1 January 2022, the stricter rule and obligation will be applied at the border crossing in the UK. The fully completed British import declaration is mandatory, any postponement and deferral will no longer be allowed. This is part of the gradual changes on the import rules and border control introduced by the UK customs as outlined in the Border Operating Model (BOM), which affects all exports to the UK. The BOM was first introduced on 1 January 2021, the first phase. The second phase was due to 1 October 2021, while the third phase will be due from 1 January 2022 and 1 March 2022.
The following are among others the changes as of 1 January 2022 and 1 March 2022 (phase 3):
Further the BOM describe details information on all aspects relate to importing and exporting goods, where the British government set protocols and controls to be followed.
NAZALI TAX & LEGAL