Are You Prepared For Full Customs Controls? (Carpenter Box)

Business Opportunities
December 23, 2021 - Carpenter Box


This is a thought leadership article providing an overview of the customs changes that are coming into effect from January 2022 in the United Kingdom by PrimeGlobal member firm Carpenter Box.

Access our Business Opportunities Insights hub to access similar articles about international business and global opportunities. Interested in sharing your own thought leadership with PrimeGlobal members? Submit an article.


HMRC are reminding traders to prepare for customs changes that come into effect on 1 January 2022.

What are the changes?

From 1 January 2022, you will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied throughout 2021. This means that most businesses will have to make declarations and pay relevant tariffs when the goods enter the country.

You should therefore consider before 1 January 2022 how you are going to submit your customs declarations and pay any duties that are due. You can either submit the declarations yourself or appoint an intermediary (for example, a customs agent) to deal with them on your behalf.

Simplified Declarations

You can apply to have a ‘Simplified Declarations’ authorisation from HMRC. This declaration allows your goods to be released directly to a specified customs procedure without having to provide a full customs declaration at the point of release.

You will need authorisation in order to use Simplified Declarations. The checks for this can take up to 60 calendar days to complete and you will also need to have a Duty Deferment Account in place. Therefore any application made now may not be authorised before 1 January 2022.


Content by:

Carpenter Box

Carpenter Box is an award-winning sector focused firm of Chartered Accountants, Tax and Business Advisers based in South East England, with a headcount of nearly 200. To best serve clients, the firm is organised into specialist business groups, offering a comprehensive range of services to businesses and private clients. By building strong relationships, the firm's specialist teams advise clients on growing their business in a profitable, sustainable and tax efficient way. At Carpenter Box, the team want to understand what clients want to achieve and work closely with clients to help them get there. They offer practical solutions which are right for businesses, business owners and individuals and the wider family. With a relationship led service, the firm looks to build trust to understand the opportunities and challenges faced by businesses.

Learn more