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Guest blog: New year, new trade regulations

Deloitte’s Managing Partner for the Regions, Dan Barlow sums up the key changes to border controls in 2022.

Since the UK left the EU single market last year, the UK Government has been implementing new control processes in phases. On 1 January 2022, full border controls on imports and exports between Great Britain (GB) and the EU went into effect. If your business moves goods across these borders, you must meet full customs requirements and prepare for compliance checks at the GB border.

Read on for a general summary of the changes. This is not specific to any one type of good or business scenario.

Information correct at publication date 22.12.2021

As of 1 January 2022

  • If you import goods from the EU into GB, you must now submit full customs declarations to HMRC using an approved software (such as CustomsClear). You can no longer use the delayed declaration scheme available during 2021.
  • If you import agrifood products, you must now notify the Department for Environment Food and Rural Affairs (DEFRA) 24 hours prior to the consignment’s arrival by using the Import of Products, Animals, Food, and Feed System (IPAFFS). Agrifood products include Products of Animal Origin (POAO), High-Risk Food and feed Not of Animal Origin (HRFNAO) and certain Animal By-Products (ABP). These imports must also include a Health Certificate from the exporter’s national authorities. Read more guidance on importing these types of goods on
  • The core UK Border Operating Model principles apply to all goods that are imported and exported between GB and the EU. There are some differences in how this model is implemented, depending on which border location the goods enter or leave the UK.
  • The pre-lodgement model, particularly for roll-on/roll-off (RoRo) goods movements, comes into effect. You’ll be required to submit a customs declaration prior to your goods’ ‘arrival’ at the border.
  • Goods being exported through RoRo locations (including Eurotunnel) are now subject to full customs control. This means that you must present your goods to customs at the border and must not be exported without permission.
  • The Goods Vehicle Movement Service (GVMS) comes into effect. This means that hauliers moving goods through a port that uses the GVMS, now need to register for the service to get the goods they are carrying through customs.
  • As a UK business exporting to the EU, you will now need an export health certificate (EHC). Goods need to be accompanied by a EHC which must be presented on arrival in the EU. Further guidance on how to get an EHC can be found on


From 1 July 2022

These measures were originally planned for 1 January, but are delayed to July:

  • Safety and security declarations required for imports – these provide details of transport, routing and a summary of the consigned goods. They are intended to reduce the risk of terrorism and illicit trade and must be submitted prior to import or export to support risk-based checks.
  • Physical sanitary and phytosanitary checks – high-priority plants will be inspected at border control posts rather than places of destination.


This publication has been written in general terms and we recommend that you obtain professional advice before acting or refraining from action on any of the contents of this publication. Deloitte LLP accepts no liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.
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