Operate after Brexit
Trade and customs: 2021-22 timeline
Trade and customs: key dates and changes in 2022
It's vital for businesses to ensure they are up to date with changing rules and regulations surrounding their business operations. Key dates for companies to note in 2022 are listed below.
More dates will be added as trade policy develops. For example, potential changes to commodity codes, agreements - if any - between the UK and EU on Mutual Recognition/adequacy and around Trade in Services.
In addition to the impact of the key dates noted below there are impacts that have already arisen as a result of the UK-EU Trade and Cooperation Agreement for example on Rules of Origin, Bilateral Cumulation and Selling Services.
Key dates in 2022
UK Border Operating Model
Further implementation of the UK’s Border Operating Model took place from 1 January 2022.
This meant there were changes around import easements, customs declarations, rules of origin and export health certificates.
Read our detailed guidance and checklists of changes from January 2022 onwards
The UK Government is introducing a Plastic Packaging Tax on 1 April 2022.
This tax will affect UK manufacturers of plastic packaging, importers of plastic packaging, business customers of manufacturers and importers of plastic packaging, and consumers who buy plastic packaging or goods in plastic packaging in the UK.
UK Border Operating Model
The final implementation of the UK’s phased Border Operating Model is set to take place in July 2022.
This means:
- Safety and security declarations are now required for imports into Great Britain from the EU.
- Export Health Certificates are required for agri-foods. This includes Health Certificates for all products of animal origin, live animals, germinal products and composite products. Check GOV.UK for information on getting an export health certificate.
- Import pre-notification and phytosanitary certificates are required for plant, plant products and timber-based products.
- SPS (Sanitary and Phytosanitary) checks on animal and animal products, plant and plant products will take place at Border Control Posts.
Further information about moving food or drink into Great Britain from July 2022 can be found on GOV.UK.
Summary of previous changes
REACH: The transfer of UK registrations to the EU had to be completed by the end of March 2021.
If this step was not taken, transfers were cancelled and registrations revoked, resulting in UK registrants no longer being able to legally place substances on the EU market.
Goods of animal or plant origin for human consumption
Since 1 April 2021, businesses moving goods of animal or plant origin for human consumption from the UK to Northern Ireland have been required to provide an Export Health Certificate on goods movements.
Imports for products of animal origin now require import pre-notification through IPAFFS and there will be physical checks at the point of destination.
EU Settlement Scheme
For most EU nationals already residing in the UK, the deadline for applying to the EU Settlement Scheme was 30 June 2021.
If this deadline was missed, there are certain circumstances in which it might still be possible to apply.
Data Flows
On 28 June 2021, the UK and EU reached data adequacy agreements for the EU General Data Protection Regulation (GDPR) and the Law Enforcement Directive (LED). This means that, in most cases, data can continue to flow as it did before.
Both decisions are expected to last until 27 June 2025.
The EU GDPR has been kept in UK law as the UK GDPR.
Find out more on the Information Commissioner's Office website.
€22 Low Value Consignment Relief
This scheme ended on 1 July. All exports are now subject to EU VAT.
This transition also marked the introduction of the One-Stop-Shop (‘OSS’) single EU VAT return and the withdrawal of Distance Selling thresholds.
New Export Health Certificates
The new Animal Health Regulation (AHR) EHCs were due to be used from 21 August 2021 for goods moved to Northern Ireland or exported to the EU. However, the EU confirmed that the date the new EHCs must be signed would be delayed until 15 January 2022.
UK Border Operating Model
Changes originally due to come into force on the 1 October 2021 were either implemented on 1 January 2022 or will be introduced on 1 July 2022.
These changes relate to certification and pre-import notification impacting imports for Products of Animal Origin (POAO), Animal by-Products (ABP) and High Risk Food not of Animal Origin (HRFNAO), including import pre-notification through IPAFFS.
Find out more about these changes on the GOV.UK website
Safety and security requirements on exports from Great Britain
Starting on 1 October 2021, safety and security declarations are now due on goods leaving Great Britain in vehicles, and for empty containers, pallets and vehicles moving to the EU under a transport contract.
The process now reflects the existing model already in place for Great Britain trade with countries outside the EU.
For more information visit GOV.UK
REACH chemical regulations
UK downstream users (who did not hold an EU REACH registration) importing from an EU/EEA country were required to notify HSE of their intention to continue importing substances by 27 October 2021.
Importers now need to ensure that the chemical is registered for UK REACH purposes.
The updated Border Operating Model was published on 18 November 2021. This new iteration of the model reflects the revised timetable for the introduction of UK border import controls.
Statement of Origin
The grace period for holding a supplier’s declaration at the time of claiming preference ended on 31 December 2021.
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