Customs Changes in 2022
Customs Changes in 2022
BLOG · By Head of Technical and Trade, Nick Boulton · 7 January
January 1 2022 saw a number of changes to global and UK-EU customs regulations.
I want to wish everyone a very happy new year following a somewhat turbulent Omicron Christmas period.
I do hope you all managed to spend time with family and friends over the holiday period and managed to avoid the latest covid-19 variant.
As much as we would like a smooth start to the year, it is important we make you aware of important changes to customs regulations that occurred on 1 January 2022.
The new requirements cover six areas which are outlined briefly below but item 4 is of particular importance:
1. Customs declarations for EU goods MUST now be declared upon arrival except:
- If goods arrived from the EU and were in free circulation in the UK before 31/12/2021 importers still potentially have 175 days to complete the full declaration.
- Goods arriving from Ireland directly or via Northern Ireland, while negotiations for the NI Protocol are ongoing.
- Goods from Northern Ireland needing declaration
2. Claiming preferential rates of duty
The timber trade benefits from many duty-free products and so can often avoid the need to claim preferential rates of duty. However, for dutiable products like Wood-Based Panels as of 01/01/2022, the UK has several different arrangements in place which may help.
3. Proof of Origin
Members must ensure that goods have the necessary “proof of origin” when trading with the EU. A Trader will need either:
- A statement on the origin that the product is originating made out by the EU exporter.
- Importer’s knowledge that the product is originating based on evidence they have obtained about the originating status of imported products.
Rules of origin can be very complicated to interpret, but most wood products that are fully manufactured and sufficiently processed to change their 4-digit customs code heading should qualify as “originating”.
4. New customs codes with Chapter 44 for wood products
These changes, which were helpfully only published by HMRC on the 24th December will provide more useful information long term. The main changes are:
- Teak now has its own codes within sections 44 03 and 44 07 of the UK Tariff
- Hem Fir and SPF categories have been added to section 44 07 of the UK Tariff
- MDF now has further splits by density with section 44 11 of the UK Tariff
- Birch Plywood and Blockboard have been renumbered within section 44 12 of the UK Tariff
- LVL products have been added to section 44 12 of the UK Tariff.
- Glulam has been renumbered within section 44 18 of the UK Tariff
- CLT and I-Beams now have their own codes in section 44 18 of the UK Tariff
5. Export to the EU
From 01/01/2022 Exporters to the EU should check and ensure they are making the correct customs export declaration.
6. Practical changes
Customs Agents and International Hauliers are facing a significant number of practical changes related to procedures and document handling.
Fortunately, most TTF members will not need details of these directly, but for anyone who does Customs Information Paper 2 is a very good starting point.
More detail, links to relevant UK government websites and a useful importing/re-exporting flow chart can be viewed in the documents provided via the buttons below.
I urge members to read both documents to avoid any regulatory hiccups as we enter the new year.
Have a great weekend all.