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10 Chartered Accountants


Revised Brexit timetable to give businesses “more time to adjust”
17 September 2021

A revised Brexit timetable will give businesses “more time to adjust” to new trading processes, it has been suggested.

The new schedule comes after concerns that firms are now focusing on recovery from the Coronavirus pandemic, rather than new customs declarations and controls.

Here’s what you need to know.

Full customs declarations and controls to be introduced in January 2022 as planned

As previously announced, full customs declarations and controls will come into force on 1 January 2022.

The option to use the deferred declaration scheme – including submitting supplementary declarations up to six months after the goods have been imported – will be available until the end of the year.

Pre-notification of Sanitary and Phytosanitary (SPS) goods delayed until January 2022

The requirements for pre-notification of Sanitary and Phytosanitary (SPS) goods – set to be introduced from 1 October 2021 – will now come into force on 1 January 2022.

SPS goods include live animals, products of animal origin (POAO), high-risk food not of animal origin, plants and plant products, and ISPM 15-compliant wood packaging material.

If you are moving SPS goods from Great Britain to Northern Ireland from 1 January 2022, you must pre-notify the consignment by creating a Common Health Entry Document (CHED).

Export Health Certificates requirements delayed until July 2022

Requirements for Export Health Certificates (EHC) will now come into force on 1 July 2022, rather than 1 October 2021.

An EHC is an official document that confirms your export meets the health requirements of the destination country.

From July 2022, you must apply for an EHC if you’re exporting or moving live animals or animal products from Great Britain to, or through, the EU, non-EU countries, or Northern Ireland.

Phytosanitary Certificates and physical checks delayed until July 2022

Phytosanitary Certificates and physical checks on SPS goods at Border Control Posts will now be introduced on 1 July 2022. They were due to be introduced on 01 January 2022.

Phytosanitary certificates and documents issued in the country of origin prove that the consignment is bio-secure.

Safety and security declarations now not required until 1 July 2022

Safety and Security declarations on imports – which were due to be introduced on 1 January 2022 -will now be required from 1 July 2022.

New timetable allows businesses to “focus on their recovery”

Commenting on the changes, Minister of State at the Cabinet Office, Lord Frost, said: “We want businesses to focus on their recovery from the pandemic rather than have to deal with new requirements at the border, which is why we’ve set out a pragmatic new timetable for introducing full border controls.

“Businesses will now have more time to prepare for these controls which will be phased in throughout 2022.

“The Government remains on track to deliver the new systems, infrastructure and resourcing required.”

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