Many thought that the forwarding and transportation tasks so far would be supplemented by only one export and one import customs clearance. In contrast, newly introduced administrative procedures constitute relevant burdens from day-by-day business point of view of the legal entities. There are not just logistics and freight forwarding related aspects which companies must face, but also relevant legal circumstances, which are getting less attention in the daily business.
The common view on the administrative and operational (and mainly legal) processes was, that after the main changes at the beginning in 2021, there will be no further relevant changes regarding the trade with the United Kingdom. But this is not the case. The relevant procedural rules for Brexit will change several times in 2022 as well.
From January 2022, traders moving any goods will have to make full customs declarations at the point of importation and pay relevant tariffs. Delaying declarations will not be no more possible. This means concrete, that companies must meet full customs requirements including submitting declarations, regardless of whether it is a controlled or a non-controlled good, as well as paying VAT and excise duty where necessary.
Safety and Security declarations will be required on exports when they are empty pallets, containers or vehicles being moved to the EU under a transport contract, or if they are goods being moved in RoRo vehicles in which case there is a requirement for an Exit Summary Declaration. Pre-notification requirements of Sanitary and Phytosanitary (SPS) goods will be introduced also on the 1st of January 2022. From the 1st of July 2022, certification and physical checks will be introduced for all remaining regulated animal by-products, all regulated plants and plant products, all meat and meat products, all remaining high-risk food not of animal origin. From the 1st of September 2022, certification and physical checks will be introduced for all dairy products. From the 1st of November 2022, certification and physical checks will be introduced for all remaining regulated products of animal origin, including composite products and fish products.
The newly introduces procedural requirements will bring also significant changes regarding the risks, the timing, and the commercial terms of the trading contracts. Without a detailed review of the actual trading contracts, the related risks for the companies will increase again. The relevance of the commercial terms (Incoterms), the re-spreading of cost and risk between the business partners could be crucial. As the operative procedure will become more and more time consuming and complex, the related responsibility will have more significance. Former standardized procedures need also detailed reviews, as - in the majority - does not contain detailed regulations for each different case. It makes sense to introduce so called Brexit-closures, including the exclusion of risks in some cases, the exact definition of force majeure, and the definition of the governing law.