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Q13. Will delayed declarations and other temporary customs facilitations continue beyond January 2022? A. From 1 January 2022, traders will no longer be able to delay making customs declarations to HMRC. They will need to make full declarations (unless authorised to use simplifications) and declarations will need to be made in advance of moving their goods if they are using ports operating the pre-lodgement model and the Goods Vehicle Movement System (GVMS). From 1 January 2022, border locations without existing controls will need to begin fully controlling their imports and exports. This means goods will not be able to be released into free circulation or other special customs procedures until they have received customs clearance.

Q12. Will the EXS requirement in certain circumstances still be introduced from Oct 2021? A. The temporary exit summary (EXS) waiver covering certain movements will run until 30 September 2021. The waiver applies to two categories of movements only: 1. Empty pallets, empty containers and empty vehicles being moved under a transport contract to the EU (and to other countries for which pre-departure declarations were not required before 31 December 2020). 2. Goods in RoRo vehicles where there would otherwise be a requirement for an exit summary declaration. This will include, for example, transit movements using RoRo confirmation on EXS requirements can be found at https://www.gov.uk/guidance/find-out-when-to-make-an-exit-summary-declaration

Q11. Will GVMS introduction for all types of movements be delayed? A. GVMS went live in January 2021 for transit movements to the UK GVMS will be used additionally for imports, exports and transit movements exiting the UK from 1 Jan 2022. Further detail on GVMS can be found here: https://www.gov.uk/guidance/register-for-the-goods-vehicle-movement-service.

Q10. We are introducing ICS2 with DE as a reference member state adding a pre-load advanced cargo messaging (incl of Northern Ireland) will HMRC confirm continuation of current ENS (pre-arrival) messaging in line with legal deadline of 1 October 2021-this is with regard to Safety and Security into Northern Ireland. A. The dates remain unchanged in relation to ICS2.

Q9. Based on the SPS controls being delayed why should we have any confidence that the 1st January date for full customs declarations will be met? A. The Ministerial statement confirmed that customs controls, with the exception of entry summary declarations which will be delayed until 01 July 2022, will be introduced as previously announced here : https://www.gov.uk/government/news/government-sets-out-pragmatic-new-timetable-for-introducing-border-controls

Q8. Will Infrastructure at the UK ports be complete and up and running for the full customs checks coming into effect on Jan 1st ? What % of imports will be checked by customs ? A. Much of the infrastructure required for customs checks is either already in place or is on track for delivery by the end of the year. In addition to port delivered infrastructure, there are already four Inland Border Facilities operating to handle traffic at ports where there is not space to accommodate these checks within the port boundary, with two more to follow. Where infrastructure delivery is expected to extend beyond January 2022, alternative arrangements are being put in place. This does not affect our ability to introduce customs controls or the requirements to submit full customs declarations.

Q7. Is the requirement for EXS (GB export empty packaging) due 1st Oct also postponed? A. There is currently a temporary waiver in place for two categories where Exit Summary Declarations would otherwise be required. This is for empty units being moved to the EU under a transport contract and goods in RoRo vehicles. This waiver will still end on 30 September 2021 meaning that EXS requirements will apply from 1 October 2021.

Q6. Is GVMS still going ahead on 1st Jan (even without ENS)? A. GVMS went live in January 2021 for transit movements to the UK. GVMS will be used additionally for imports, exports and transit movements exiting the UK from 1 Jan 2022. Further detail on GVMS can be found here: https://www.gov.uk/guidance/register-for-the-goods-vehicle-movement-service.

Q5. For those who have invested in preparation for S& S GB for 1st January, will there be recompense? A. S&S GB will still be required for non-EU imports and ENS will be required from 01st July 2022 (for EU imports) so all preparations are worthwhile and will be needed for full controls in 2022.

Q4. S&S declarations: Does the extension of the S&S easement apply to EU to GB movements only? Will voluntary S&S declarations be accepted and risked as per BAU? A. S&S Entry Summary Declarations are not mandatory until 01 July 2022.You do not need to make an entry summary declaration from 1 January 2021 to 30 June 2022 for goods that are imported into Great Britain from the EU or:Andorray, Monaco, Norway, Liechtenstein, Switzerland, Ceuta and Melilla, Heligoland, San Marinothe Vatican City State, the municipalities of Livigno Campione d’Italia, the Italian national waters of Lake Lugano, which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio. Further detail can be found here :https://www.gov.uk/guidance/making-an-entry-summary-declaration