As a temporary measure, to ease the burden on businesses facing Customs procedures for the first time, HMRC allowed a simplified process during 2021 for exports between EU and Great Britain, but that has now come to an end.
The temporary rules allowed a 175 day delay in submitting Customs declarations but this concession has now ended for all except imports from Ireland to Great Britain. As of 1 January 2022 exports are subject to full customs controls.
This means that goods must be presented to customs, and export declarations must be entered into HMRC system to decide if further physical checks are required.
Full customs declarations are now required for all goods arriving in the UK from the EU before any goods enter Great Britain from the EU (apart from Ireland).
Should you have any queries about the new rules, please contact our Brexit advisory team for advice.