January 2022 New Import and Export Legislation – HMRC Updates

From the 1st of January 2022, HMRC is planning to introduce new import and export rules. Please read the important updates from HMRC below to ensure your cargo and supply chains continue to flow smoothly.

UK goods classification 2021 to 2022

From 1st January 2022, the WCO will release the 7th edition of the Harmonized System (HS) nomenclature. HMRC has released the UK correlation tables that will enable you to compare current commodity codes (HS) to the newer 2022 ones.

2022 UK Goods Classification

Goods Vehicle Movement Service – GVMS – What Is It?

It’s a UK Government IT system for moving goods into and out of Northern Ireland and Great Britain. From 1 January 2022, you will need to use goods vehicle movement service to get any goods that you move through a port in the UK that uses the service, through customs.

How Does GVMS Work?

GVMS links the Movement Reference Numbers (MRNs) for all pre-lodged declarations in a shipment to a single Goods Movement Record (GMR) that specifies the truck/trailer license plate. Each GMR contains details for a single crossing by one vehicle and can be used only once. The haulier only needs to present the GMR to the carrier (ferry, shuttle train) at the frontier to prove that all their goods have pre-lodged declarations.

How do I get a GMR?

Crossing information (ports of departure and arrival, ferry or tunnel company, departure time), identification of the means of transport and information on customs declarations corresponding to the goods transported.

What customs information is needed?

Depending on the type of formality or the flow (import or export), we will attach to the GMR:

  • The pre-lodged import entry number
  • The export declaration number
  • The MRN number (crossing under transit)
  • The importer’s EORI (simplified procedure)
  • From 1 July 2022, the reference of the import safety declaration (European ENS equivalent)

What are the impacts of the GVMS on January 1, 2021?

Trucks without a GMR will not be allowed to cross. The carrier will therefore need to have all the necessary information before arriving at the port of departure. Especially in the EU to UK direction, the import declaration must be anticipated in time.


From January 1, 2022, imports of Products of Animal Origin (POAO), certain animal by-products (ABP), and high-risk food and feed not of animal origin (HRFNAO) must be pre-notified using IPAFFS before arrival in GB. These products must also be accompanied by a health certificate which the EU exporter must obtain from its national authorities.

The pre-notification requirement into IPAFFS applies also to high-risk food and feed not from animal origin.

New Temporary Notification Arrangements

From January 1, 2022 to June 30, 2022, Products of Animal Origin (POAO), Animal By-Products (ABP), and High-Risk Foods Not of Animal Origin (HRFNAO) being imported from the European Union (EU) into Great Britain (GB) can continue to arrive at any point of entry; there is no requirement to enter through a Border Control Post. Businesses must notify no less than 4 hours (instead of 24 hours) in advance of arrival at the point of entry, without any need to contact the relevant competent authority.

This is a temporary arrangement. Beginning July 1, 2022, importers will be required to notify 24 hours in advance. The competent authorities at the point of entry may be contacted for a special exception to provide less than 24 hours’ notice.

This temporary measure does not apply to rest-of-world goods transiting the EU which are not cleared for circulation in the EU market and the final destination is Great Britain. There is no change to existing controls introduced on January 1, 2021, or to controls in place for third countries not subject to the phased introduction of import controls into the UK.

Postponed VAT Accounting – PVA

From 1 January 2022 you can continue to use Postponed VAT Accounting (PVA) on all customs declarations that require you to account for import VAT, including supplementary declarations, except when HMRC have told you otherwise.

PVA allows UK VAT-registered importers to account for and recover import VAT on their VAT return, rather than paying the import VAT when the goods are imported. You can head to GOV.UK to find out more.

You can use PVA for goods you’re importing from the EU or other countries. And PVA is not a temporary process, so you will be able to continue to use it following the end of staged customs controls.


REX – Registered Exporter

From the 1st of January, the rules of origin will become stricter. If your supplier is not up to speed on the new legislation, you could be at risk of paying full duty on EU imports.

Under the current rules, you can claim preferential origin on EU shipments using “importers knowledge”. This is to say you can claim the preference, and are able to confirm, that the goods have originated in the EU.

From next year to claim the preference your exporter will have to be a Registered Exporter (REX) and be declaring their REX number on the commercial invoices. This will be the only accepted EU origin preference for shipments over GBP5500/EUR6000. Shipments under this amount can still use a statement on the invoice declaring the goods are the origin of the EU.

What does my supplier need to do?

  • Register on the REX portal to obtain their REX number https://customs.ec.europa.eu/gtp/
  • On the supplier’s invoice, they must add a declaration of
    • ‘The exporter … (number of registered exporters) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of [add 2 digit country code] preferential origin ( 5 ) according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is … … ( 6 )’.

Contact KlearNow

If you’re at all unsure about the changes that are being made to the import and export industry in January 2022, please contact KlearNow UK. We are always on hand to discuss these changes with you should you require any further clarification.