22/12/2021

From January 1st 2022 new trading rules come into play for businesses in Great Britain (GB) importing and exporting to the European Union (EU). Companies will have to comply with these new rules if they want their goods to move smoothly between GB and the EU.

What is changing from 1 January 2022 for GB businesses who import from and/or export to the EU?

• Full customs declarations will need to be made when exporting goods from GB to the EU, and if importing goods from the EU to GB. You will no longer be able to delay import declarations from January 1st.
• Your business may be required to obtain different export licences or certificates. Check if your goods come into those categories.
• Depending on the type of goods you import/export you may also need to check the marking, labelling and marketing standards for food, plant seeds and manufactured good and/or the rules for importing alcohol, tobacco and certain oils.
• You will also need to make sure your business applies for a UK Economic Operator Registration and Identification (EORI) number beginning with ‘GB’.
• From 1 January 2022 you can charge customers VAT at 0% on most goods you export to the EU.
• Imported goods will be subject to the UK Global Tariff which will replace the Common External Tariff of the EU Customs Union. Find out more