IMPS02100 - Background information and policy objectives: what is an import

An import is the entry of goods into GB from the Rest of World countries which now includes the EU. (Prior to the UK leaving the EU an import was the entry of goods into the European Union (EU) from countries outside the EU).

Different rules apply in Northern Ireland, see Trading and moving goods in and out of Northern Ireland.

Staged Customs controls

From 1 January 2021, the transition period with the European Union (EU) ended, and the United Kingdom (UK) operated a full, external border as a sovereign nation. This meant that controls were placed on the movement of goods between Great Britain (GB) and the EU. The UK Government will implement full border controls on imports coming into GB from the EU and exports to the EU from GB.

The changes affecting movements between the UK and the EU are set out in the UK’s Border Operating Model which provides extensive guidance on how the UK’s border with the EU will operate after the end of the transition period. From 1 January 2021 until 31 December 2021 traders moving non-controlled goods from EU free circulation to GB free circulation will have two options for submitting customs declarations:

1) Use existing customs processes to complete a customs declaration at the point of entry into GB by

  • Submitting a full customs declaration
  • Using Simplified Customs Declaration Processes (if authorised to do so) where additional information is not required until the supplementary declaration, see Apply to use simplified declarations for imports.
  • Using a Transit procedure to move the goods across Europe and to their destination in GB.

2) Using delayed declarations to keep records of the imported goods in commercial records and delay making a declaration to HMRC for up to six months.

Delayed declarations cannot be used if the goods:

  • are not Union Goods or have not been in EU free circulation before arriving in GB; or
  • are controlled goods such as excise goods, controlled drugs, CITES goods, firearms and weapons, or goods subject to sanctions; or
  • will not be released to GB free circulation, for example the goods are not destined for the GB market.

From 1 January 2021 UK customs declarations are required for goods imported from the EU.

An import VAT tax point is created when the goods are imported. If the UK VAT registered importer delays their supplementary declaration (or if they use a simplified customs declaration to make a declaration in their own records) they must use PVA. If they delay their supplementary declaration they will need to estimate the amount of import VAT due and account for it on the VAT return relating to the date of import. When the importer subsequently submits the supplementary declaration they must select that they are using and use the Monthly VAT statement that is produced to adjust their estimate of the import VAT due and account for any difference on their next return.

The UK will implement full border controls from 31 December 2021. All goods imported into GB will be subject to full customs formalities including safety and security declarations and customs declarations.

Further information can be obtained via the following links