Brexit started 1st January 2021, but UK is still in a transition period. The UK Government is gradually phasing in Border Controls and customs procedures during 2021 with the aim to have full Border controls of all imported goods by 1st July 2022. EU has taken a different approach and implemented full Border Controls and customs procedures from 1st January 2021.

The main points for Importers’ are:

From 1st January 2021 to 31st December  2021 HMRC introduced a simplified import customs clearance system – Customs Freight Simplified Procedures/Entry In Declarants Records (CFSP – EIDR)

Under CFSP-EIDR Importers have 174 days from date of import to present a  full import entry (C88), but Importers must keep records of each shipment as it arrives. This system is available to all Importers and they don’t need to apply for it.

From 1st January 2022, the CFSP/EIDR procedure will continue to apply, but full import declarations (C88) need to be completed by the 4th day after month end, and authorisation  is requried from HMRC.

Due to the long lasting impact the pandemic has had on businesses both in the UK and in the EU, the UK Government has decided to delay the implementation dates of some elements of the controls relating to Sanitary and Phytosanitary Goods as follows;

  • The requirement for pre-notification of Agri-food imports will be introduced on 1st January 2022 as apposed to 1st October 20021.
  • The new requirements for Export Health Certificates, which were due to be introduced on 1st October 2021, will now be introduced on 1st July 2022.
  • Phytosamitay Certificates and physical checks on SPS goods at Border Control Posts (BCP's) will now be introduced on 1st July 2022 as opposed to 1st January 2022.
  • The requiremetn for Safety and Security Declarations on imports will be introduced on 1st July 2022 as oppossed to 1st January 2022.


The main points for Exporters’ are:

Full Export declarations must be done from 1st January 2021.

Safety & Security declarations must be done from 1st January 2021

Full Import declarations in the EU or Transits Documents issued from 1st January 2021


We can help you 

Telephone advice & consultancy available - we can help you understand how to continue Trading with Europe using the new Customs formalities.


Keep up to date

Have You Got a GB EORI Number

  • Make sure you have your Economic Operator Registration and Identification (EORI) number.  If you don’t have an GB EORI number (Economic Operator Registration and Identification) number you should apply for one now!  You need the GB EORI number to Customs clear your goods when you import or export after 1st January 2021.

          It will only take a few days and is free. Apply at:

Do You Know Your HS Commodity Code

  • You need to establish the HS Commodity Codes for your goods. You will need these codes to Customs clear your goods and to apply the correct amount of DUTY.

    Check your Commodity code at:

Do You Know Your INCOTERMS 

  • You need to establish your Incoterms (International Commercial Terms), which define the responsibilities of sellers and buyers for the delivery of goods under sales contracts. The terms are published by the International Chamber of Commerce (ICC). 

        Check your INCO terms at: rules-2010/
and at ICC Store at:

Do You Have The Right Documentation

  • You need to be ready to provide the following commercial documentation and information for each shipment.

    Goods Description
    Packing List
    Cargo Weight
    Commercial Invoice incl. Sales Value and Currency for the Goods - Incoterms
    County of Origin of the Cargo – this may be different to the country the goods are consigned from.
    Commodity Code and Tariff Number
    Licence requirements
    Health or Phyto Certs
    EORI number
    Importer details
    Exporter details

Postponed VAT Accounting  (PVA)

Please note importers can adopt Postponed VAT Accounting from 1st January 2021.

If you opt to use this scheme, there will no longer be the need to pay Import VAT at the time of import and then claim it back from HMRC. Instead, you can declare your Import VAT on your next VAT return with a ‘reverse charge’ offset. You don’t need to apply to HMRC for PVA, you only need to inform your import customs clearance broker.


If in doubt or have any questions please talk to RJJ, we will assist you and clarify what you need to do. 

RJJ is AEO (Authorised Economic Operator) accredited by HMRC and therefore experienced and approved as a “Trusted Trader” by HMRC.

For more information please contact a member of the RJJ team:

Phone: +44 (0)1394 673466      Email: [email protected]