Keep your goods moving across the EU and UK border

New changes to European customs legislation could affect your business from the 1st January 2022

From the start of 2022, full import declarations will be required at point of entry into the UK, which applies to all goods being imported.

2021 saw the end of the easement using CFSP EIDR, more commonly known as deferred declarations, in its current form. While this change may appear unsettling to many e-commerce business owners, AVASK can walk you through the new process within this blog article. If you have any further questions, a member of the AVASK team will always be available to advise and support your business.

Our first main point to mention is that supplementary declarations are now only permitted if you can receive authorisation from HMRC beforehand.

Customs checks will additionally occur on all goods imported from the EU. This will involve full customs border controls on any products selected for a documentary or physical examination. So make sure you are prepared well in advance.

What key areas will customs focus on?

  • Data quality on commodity codes;
  • Product origin (especially if claiming preferential origin as part of the EU-UK trade deal);
  • Product valuation.

The border checking process can be complex and difficult to understand. The dedicated customs team at AVASK are up to date with all the latest legislation, procedures and requirements. They are able to walk you through the process, removing the complexity and ensuring that you have the correct documentation.

Goods Vehicle Movement System (GVMS)

The UK Government’s Goods Vehicle Movement System (GVMS) will be fully implemented for EU imports into the UK from the start of 2022.

It requires the transport provider to be registered and to input customs entry numbers before goods will be allowed to leave the EU, specifically at non-inventory linked locations such as Dover / Eurotunnel.

Any agricultural food products will need to be pre-notified before customs clearance can be obtained. To ensure your products are pre-notified, you, as an importer or the person responsible for the importing of the goods, must register to comply with the Import of Products, Animals, Food and Feed System (IPAFFS).

If you wish to import any of these categories of goods, then you must register before your goods reach the customs border.

The IPAFFS system is used to notify the UK authorities of the movements of any live animals, animal products, and high risk food and feed of non-animal origin, into the UK from the EU.

Last thing to note…

The ‘importers knowledge’ easement scheme has also come to a close. This was the process that allowed importers to state where goods originated from, in order to gain Duty Free preferences from the EU.

From 2022 onwards, traders must ensure they provide adequate supporting evidence at the time of import, for example a statement or origin receipt.

New procedures and legislation can be complex and convoluted at times. AVASK are here to support your business at every avenue. Our global team of e-commerce accounting and cross-border tax experts provide person-centred solutions tailored to the needs of our clients. Regardless of whether your business is operating in one marketplace, or expanding into new territories, we provide simple solutions that will allow you the time to focus on expanding your business, while we take care of the compliance.

If you have any questions about the new import declaration process, please contact AVASK today. You can also telephone us on: +44 (0)23 8060 0120 or email:

Are you looking for support on your imports and exports? Check out KATA today.