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Your guide to the new HMRC 2022 rules

10 December 2021

Your guide to the new HMRC 2022 rules.


Dear Ace Customers,

After an unprecedented and very tough first experience of BREXIT 2021 for everyone involved in the freight industry, we now move forward to the next step with new HMRC rules for 2022. 

While the regulations will stay the same with Irish Customs, the UK government however will enforce new full customs border controls from 1st January 2022 into and out of the UK.

UK Revised timetable

  • The requirements for pre-notification of Sanitary and Phytosanitary (SPS) goods, which were due to be introduced on 1 October 2021, will now be introduced on 1 January 2022.
  • The new requirements for Export Health Certificates, which were due to be introduced on 1 October 2021, will now be introduced on 1 July 2022.
  • Phytosanitary Certificates and physical checks on SPS goods at Border Control Posts, due to be introduced on 1 January 2022, will now be introduced on 1 July 2022.
  • Safety and Security declarations on imports will be required as of 1 July 2022 as opposed to 1 January 2022. 
  • Full customs declarations and controls will be introduced on 1 January 2022 as previously announced.

UK GVMS INTRODUCTION - GMR (Good Movement Reference)

The UKs GOODS VEHICLE MOVEMENT SYSTEM (GVMS) will be introduced at all non-inventory linked RORO ports in GB which means the GVMS system "arriving" and "departing" the declarations at the port. 

  • Customs agent provides the Pre lodged Customs declaration Entry nr to the haulier
  • The haulier creates the GMR with the trailer nr and adds the customs entry declaration nrs for that trailer on the GVMS system 
  • This then allows the trailer to board the ferry providing a customs routing for all entries
  • This brings the non-inventory ports in line with the inventory linked ports and airports.

Requirements by the UK for an Irish exporter and UK importer

From January 1st 2022

Sign up and pre-notification on IPAFFS - Import of products, animals, food and feed system will be required for all Sanitary & Phytosanitary goods (SPS goods)- veterinary notification
Remote documentary checks for — products of animal origin, regulated plants/plant products, animal by products, high risk food and feed not of animal origin
Phytosanitary certificates - No additional new requirements
Export certificates (health and catch) - No additional new requirements
Entry through Border Control Post (BCP) – Not required 

From July 1st 2022

Checks at BCPs for:  live animals, regulated plants/plant products, high risk plants and plant products, products of animal origin, animal by products, high risk food and feed not of animal origin, germinal products
Documentary checks, and physical risk-based checks if necessary
Export certificates (health and catch) - Products of animal origin, High risk food and feed not of animal origin, Animal by products, Certificate of inspection needed for organic food, Germinal products
Phytosanitary certificates – Yes required
IPAFFS pre-notification - Yes required
Entry through Border Control Post (BCP) - Yes for: live animals, regulated plants/plant products, high risk plants and plant products, products of animal origin, animal by products, high risk food and feed not of animal origin, germinal products

Summary for the customer

As there will be full customs declarations and controls now at UK ports there could involve additional physical and document BCP checks. These checks may take place at the UK Ports or at any offsite Border Inspection Post. 

Important to note — Additional fees must be expected for customers for any BCP exam fees, driver waiting time, Trailer shunting, Trailer hire where applicable and completing the new GMR. 
You must ensure that all your supporting documentation you provide to us for your customs clearance is correct to avoid further delays to this new process or additional fees will apply also. 

Our ACE Customs Team are here to provide you with any additional and ongoing support that you need, please do not hesitate to contact us.