The Medical Devices and Clinical Consumables Contingency Planning Group at the Department for Health and Social Care have provided the summary information below. This is regarding border controls for importing products from the EU into GB from 1 January 2022.
Key Changes from 1 January 2022
- From 1 January 2022, full customs declarations for imports will be required and the option to delay declarations for up to 6 months comes to an end. Customs declarations are complex and you may want to consider appointing an intermediary to make declarations on your behalf. A list of custom intermediaries can be found here.
- You (or your intermediary) can apply for authorisation to use Simplified Customs Declarations Processes, which reduces the number of requirements at the border. This allows traders to use a simplified customs declaration or entry in business records upfront, followed by a supplementary declaration at a later date.
- Pre-notification for Sanitary and Phytosanitary (SPS) goods will be required. Please note that finished medicines and CE marked medical devices containing products of animal origin (POAO) are exempt from SPS controls.
- From 1 January 2022 you can continue to use Postponed VAT Accounting (PVA) on all customs declarations that require you to account for import VAT, including supplementary declarations, except when HMRC has told you otherwise. PVA allows UK VAT registered importers to account for and recover import VAT on their VAT return, rather than paying the import VAT when the goods are imported.
- Safety and Security declarations on imports will not be required until July 2022.
Key changes from 1 July 2022
- The requirement to provide Export Health Certificates for SPS goods will be introduced from July 2022. Physical checks on SPS goods at Border Control Posts will also be introduced at this time.
- Safety and Security declarations on all imports will be required.
Further support and useful links
- Download the trader checklist here
- Ask a question via HMRC’s customer forums
- Visit HMRC’s YouTube channel for pre-recorded webinars on customs processes
- Importing goods into the UK – Import goods into the UK: step by step – GOV.UK (www.gov.uk)
- Rules of Origin – Introduction to rules of origin and claiming duties when trading between the UK and EU – GOV.UK (www.gov.uk)
Finally, please continue to make use of the MDCC eXchange platform, which contains all of our webinars from before and after EU Exit, cross government webinars, useful documents and key upcoming dates. To request access please email supply.engagement@dhsc.gov.uk.
