New year, new trade regulations

What’s changing in trade regulations between the EU and UK in 2022?

Since the UK left the EU single market last year, the UK Government has implemented new control processes in phases. As of 1 January 2022, full border controls on imports and exports between Great Britain (GB) and the EU have gone into effect, and businesses moving goods across these borders must meet full customs requirements and prepare for compliance checks at the GB border.

This publication summarises the key changes and dates to border control measures in 2022.

Please note this guide is designed to give a general summary of upcoming changes to customs regulations for businesses trading between the UK and EU – it’s not specific to any one type of good or business scenario.

As of 1 January 2022

  • Businesses importing goods from the EU into GB must now submit customs declarations to HMRC using an approved software (such as CustomsClear). They can no longer use the delayed declaration scheme available during 2021.
  • Businesses importing agrifood products 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). Such imports must also include a Health Certificate from the exporter’s national authorities. Read more guidance on importing these types of goods on gov.uk
  • The core UK Border Operating Model principles apply to all goods that are imported and exported between GB and the EU. However, there are some differences in how this model is implemented depending on which border location the goods enter or leave the UK.
  • The introduction of the pre-lodgement model, particularly for roll-on/roll-off (RoRo) goods movements. This requires the submission of a customs declaration prior to goods ‘arrival’ at the border.
  • Goods being exported through RoRo locations (including Eurotunnel) are now subject to full customs control. This means that goods must be presented to customs at the border and must not be exported without permission.
  • The introduction of the Goods Vehicle Movement Service (GVMS) 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.
  • UK businesses exporting to the EU now need an export health certificate (EHC). An EHC must be presented on arrival in the EU for all applicable goods. Further guidance on how to get an EHC can be found on gov.uk

From 1 July 2022

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

  • Safety and security declarations required for imports – Safety and security declarations 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.

Stay tuned

Check back to stay in the know about the latest updates in trade regulations between the UK and EU.

Information correct at publication date 20.01.2022


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.