As of January 31, 2025, businesses importing goods from the European Union into Great Britain will be required to submit a safety and security declaration, a change that could lead to delays or financial penalties for non-compliance.
The Institute of Chartered Accountants in England and Wales (ICAEW) has alerted businesses to a new requirement starting 31 January 2025. All goods imported from the European Union to Great Britain will need to have a safety and security declaration.
The European Union has a complex system of import regulations to ensure the free movement of goods while protecting its market.
The EU's customs union allows for the duty-free movement of goods between member states, but non-EU countries must comply with specific regulations.
Key requirements include obtaining an EORI number, classifying goods under the Combined Nomenclature (CN), and paying relevant duties and taxes.
Additionally, certain products may require licenses or permits, such as 'foodstuffs', 'pharmaceuticals', and 'textiles'.
Compliance with EU import regulations is essential to avoid delays, fines, and reputational damage.
Currently, safety and security declarations are required for imports into Great Britain from non-EU countries (entry summary declarations) and for exports from Great Britain to the EU (exit summary declarations). However, starting 31 January, the requirement to submit entry summary declarations will also apply to goods imported into Great Britain from the EU.
At present, the responsibility of submitting these entry summary declarations lies with the carrier. According to “the operator of the active means of transport on, or in, which the goods are brought into the customs territory” , as stated by His Majesty’s Revenue and Customs (HMRC).
The institute stated that non-compliance could lead to delays or financial penalties, as goods may be held for checks.
To assist businesses in meeting the new requirements, the amount of safety and security data needed on a declaration will be reduced. A help sheet has been published by HMRC to offer guidance on compliance.
Businesses already making declarations will be required not to modify their existing systems but can take advantage of the simplified process by completing only mandatory and relevant conditional fields.
ICAEW VAT and Customs technical manager Ed Saltmarsh said: “From Friday, all imports into Great Britain will require an entry summary declaration. Businesses that haven’t prepared for these changes should speak to their carrier or they may face delays at the border and possible penalties. While the reduced dataset aims to simplify the process, businesses should still ensure they understand the requirements and use the HMRC guidance for a smooth transition.”
- yahoo.com | ICAEW reminds businesses of safety declaration for EU imports
- theaccountant-online.com | ICAEW reminds businesses of safety declaration for EU imports
