Businesses trading with the EU urged to prepare for full customs controls from January 2022

UK small businesses that trade with the EU are being encouraged to get ready for the introduction of full customs controls on 1 January 2022.

Customs declarations

To help companies deal with the changes following Brexit, the government has staged the new rules.

Currently, firms are able to delay making import customs declarations, but from January 2021 most traders will have to make declarations and pay relevant tariffs at the point of import.

Read more:

• Customs declarations: How to submit them when importing or exporting goods

• Customs declarations: Submit them yourself or use a professional?

• A small business checklist for completing customs declarations

Rules of origin for imports and exports

Under the UK's Brexit deal with the EU, goods may benefit from a reduced rate of customs duty if it can be proven that those imported from the EU originate there or goods exported to the EU originate in the UK. This is known as the rules of origin.

Throughout 2021, businesses haven't had to show all required paperwork to give them time to comply. But from 1 January 2022 you must have supplier declarations (where required) at the time you export goods.

Supplier declarations are needed to confirm the origin of the goods you're exporting when the manufacture alone is not enough to meet the product-specific rules of origin.

Read more:

• Understanding rules of origin in 2022

• Lunch and Learn: Rules of origin about to bite?

Commodity codes

Commodity codes are used worldwide to classify goods that are imported and exported. They are reviewed by the World Customs Organisation every five years and the UK codes will change on 1 January 2022.

Read more:

• Finding commodity codes for imports into or exports out of the UK

• International trade: What are the new customs rules for 2022?

Advice and information on how small businesses can successfully import, export and expand overseas, provided by Enterprise Nation in collaboration with Deloitte. Take me to the hub