Are you Ready for 2022?
As a cross-border SME you’ll need to be aware of important changes being introduced.
Choose from the dates below to see what is changing.
Traders can continue to utilise the postponed VAT mechanism, whereby import VAT only has to be accounted for, but not paid at the time of the entry into the UK.
If goods qualify for the Rules of Origin (ROO), zero duty tariffs may be applicable on both UK and EU entries. The importer is obliged to prove the preferential origin with a “Statement on origin” provided by the exporter, alternatively with records fulfilling the criteria defined by “Importers knowledge”.
UK to introduce new requirements for Export Health Certificates, Phytosanitary Certificates and physical checks on SPS goods at Border Control Posts, and Safety and Security declarations on imports from the EU.