Revised and updated: General Compliance Tracker

Jul 18, 2022

Quick catch up on what important changes happened since we left the EU. What new Trading Agreements we have secured since and how Customs compliance have been affected.

We have also included separate article for import and export specific topics that affected the way we trade today and in 2023 – look NEWS!

Customs Declaration Service replaces CHIEF
Effective
30 September 2022
The Customs Declaration Service (CDS) was originally planned to replace the CHIEF system over three phases between August 2018 and early 2019 but it was delayed due to technical issues. HMRC announced in August 2021 that the import entry procedures will move over to CDS at the of September 2022 while export customs entries will remain with CHIEF until 31 March 2023 as the development for CDS to replace NES/CHIEF for export declarations is not as mature as the import side of the system. Therefore, transition from NES/CHIEF to CDS for exports will take place by 21 March 2023. At which time it is expected that CHIEF will be returned after 31 years of service.
UK–Singapore Digital Economy Agreement
Effective
14 June 2022
On 9 December 2021, the UK and Singapore agreed a Digital Economy Agreement (DEA) in principle. A third of UK exports to Singapore are already digitally delivered, including in finance, advertising and engineering, and this deal will, the Department for International Trade (DIT) said, create new opportunities to expand digital trade.
HS 2022 — new changes to the Global Tariff System
Effective
1 January 2022
AMENDED: From 1 January 2022 a new version of the Harmonised Coding System for goods (HS Codes) came into force. The next review of the HS Codes will be published in January 2027.
UK partnership with ASEAN
Effective
1 January 2022
On 5 August 2021, the UK agreed a new partnership with the Association of Southeast Asian Nations (ASEAN). The partnership, which is the first ASEAN has agreed in 25 years, will lead to closer co-operation between the UK and the region on a range of issues such as trade, investment, climate change, the environment, science and technology, and education.
Intrastat reporting 2022
Effective
1 January 2022
Companies based in GB — England, Scotland and Wales — do not have to submit the monthly Intrastat reports for arrivals from the EU. This was a temporary measure applicable to arrivals only within 2021.
Goods Vehicle Movement Service (GVMS)
Effective
1 January 2022
AMENDED: The Goods Vehicle Movement Service (GVMS) operates as a pre-lodgment system for GB imports from and exports to the EU Member States and Northern Ireland. Since 1 January 2022, the Goods Vehicle Movement Service (GVMS) is now being used as a pre-lodgment model at certain ports for EU exports and imports. The new GVMS platform enables exporters to and exporters from the EU to pre-declare their shipments and avoid queues at UK ports. Failure to complete such processes will result in trucks being blocked entering and leaving the UK.
UK–India trade agreement
Effective
1 December 2021
On 13 January 2022, the Republic of India and United Kingdom formally launched negotiations for a Free Trade Agreement between the two countries. The ambition of both countries is to negotiate a broad agreement that will deliver for businesses and consumers. Both parties agreed that the first round of negotiations would start on 17 January 2022, and future rounds of negotiations will take place approximately every five weeks.
UK customs and trade laws
Effective
1 January 2021
From 1 January 2021, new UK Customs laws replaced the current EU legislation for customs and international trade. The key Act is the Taxation (Cross-border Trade) Act 2018 which replaced the EU Union Customs Code (UCC). Below are some of the main regulations which have been created to support these changes.
Great Britain-Northern Ireland protocol
Effective
1 January 2021
Though Northern Ireland remains part of the UK to ensure frictionless trade between Northern Ireland and the Republic of Ireland on exit from the EU implementation period, goods moving between Great Britain and Northern Ireland required additional documentation and controls.
UK trade agreements — Australia and New Zealand
Effective
To be confirmed
AMENDED: The UK is negotiating the following Trade Agreements.
UK trade agreements — Comprehensive and Progressive Agreement for Trans-Pacific Partnership
Effective
To be confirmed
On 18 February 2022, Japan as Chair of the UK’s Accession Working Group on behalf of the CPTPP members confirmed the UK’s move into the second and final phase of accession to join the £8.4 trillion CPTPP free trade area. Market access negotiations will now begin in which the UK will agree new trading relationships with CPTPP countries, which could lead to 99.9% of UK exports to CPTPP being eligible for tariff-free trade.
Full import customs entries required on EU arrivals
Effective
1 January 2021
The UK Government introduced a system of easements for arrivals into GB from the EU. The most comprehensive easement was the option to use delayed declaration procedures, so goods are declared to customs after delivery. Under this system, the goods can leave the port of arrival with the understanding that the GB based importing company will account for VAT on the returns linked to the date of arrival and make a full import customs entry, paying any relevant import duties, within 175 days of the date of arrival. From 1 January 2022 arrivals from all but one EU Member State must be declared at the port/airport of arrival and will not be released until relevant import duties or taxes have been settled. The Entry into Declarants Recorded (EIDR) delayed import declaration will continue to be an option for goods arriving in GB from the Republic of Ireland. The import pre-alert message sent from the EU to the GB place of arrival under the import safety and security procedures will not be required until 1 July 2022.
Updated Border Operation Model (BOM) released
Effective
1 January 2022
The dates issued in the UK Government’s 6th amendment of the Border Operation Model, known as the BOM, in December 2021 have been changed. The BOM outlines the steps and timescales for implementing full customs and border controls on goods going to and arriving from the EU. In the version issued on 16 June 2022, it was confirmed that no further import controls on EU goods will be introduced this year. Businesses can stop their preparations for the planned controls from 1 July 2022.
UK–Switzerland proposed trade agreement
Effective
to be confirmed
The UK opened negotiations in May 2022 on an enhanced trade deal with Switzerland with hopes that it would break down barriers to allow UK services to access the Swiss market.
UK–Gulf Cooperation Council (GCC) proposed trade agreement
Effective
to be confirmed
On 22 June 2022 , the UK and the Gulf Cooperation Council (GCC) opened negotiations on a Free Trade Agreement (FTA). The GCC, which comprises Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates (UAE) is the UK’s seventh largest export market.
UK–Mexico proposed trade agreement
Effective
to be confirmed
On 1 June 2022, the UK and Mexico opened negotiations on an enhanced Free Trade Agreement (FTA).

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