From 31 January 2025, businesses importing goods from the European Union (EU) into Great Britain (GB) must comply with new customs requirements, mandating the submission of safety and security declarations for EU imports.
What’s changing?
Currently, entry summary declarations are required only for goods entering GB from non-EU countries. However, starting next week, this requirement will extend to goods imported from the EU, aligning EU imports with existing global standards.
Businesses are encouraged to begin submitting these declarations immediately if they are operationally ready, to avoid potential disruptions and ensure a smooth transition.
Who is responsible?
The legal responsibility for submitting the declaration rests with the carrier, defined as "the operator of the active means of transport on, or in, which the goods are brought into the customs territory."
Failure to submit a declaration may lead to border delays, unnecessary inspections, or financial penalties.
According to HMRC, these declarations are vital for safeguarding UK borders, aiding in the detection and prevention of illicit goods such as drugs and weapons.
Simplified compliance: The reduced dataset
To facilitate compliance, the UK government has reduced the amount of safety and security data required on these declarations.
From 31 January 2025, businesses will need to complete:
- 20 mandatory fields applicable to all declarations,
- 8 conditional fields required in specific circumstances, and
- 9 optional fields that may be left blank.
For businesses already submitting safety and security declarations, existing systems and procedures remain unchanged. However, they will benefit from the streamlined dataset by only needing to complete the mandatory and relevant conditional fields.
Immediate Steps for Businesses
With the implementation date just days away, it is critical for businesses to understand their obligations and take immediate action to incorporate safety and security declarations into their import processes.
Compliance will be essential to prevent disruptions at the border and avoid penalties.
HMRC guidance
HMRC’s guidance can be accessed from the collection page Preparing for the new safety and security declaration requirements - GOV.UK
For more information on how these changes may impact your supply chain and to receive tailored support in ensuring compliance, send a request to be contacted shortly by one of our consultants.
Author: Angelo Chirulli, Head of Tax Diacron London