17 Nov 2021

HMRC supports small businesses and car enthusiasts ahead of new customs rules in January 2022

HMRC supports small businesses and car enthusiasts ahead of new customs rules in January 2022

HM Revenue and Customs (HMRC) is urging small businesses and enthusiasts in the automotive sector to be aware of post-Brexit rules when sending and receiving parts from Europe or travelling across Europe to attend events, so you don’t get caught out. Since January 2021, customs forms have been required, and taxes including Customs Duty and VAT may be owed when you move automobiles and parts in or out of Great Britain, or under the Northern Ireland Protocol.

From 1 January 2022 you will need to make your customs declarations at the time you bring vehicles and parts into the country, and you can no longer choose to delay your import declarations, as you may have been doing during 2021.. Independent garages and specialist parts retailers are telling HMRC they are not fully aware of these changes. If this is the case for you, go to HMRC’s Help and Support page to find out what is changing, and how to get support.

Hobbyists who may want to order a specialist part from the EU to restore a classic car or wish to travel across Europe to a rally could also be affected.  You should take action now to avoid delays and unforeseen costs.

Points to note:

  • HMRC has guidance to help people identify the best way to navigate the changes. The guidance also provides information needed to help people prepare ahead of next January, when full customs declarations and controls will be introduced
  • An Online Trader Tool to ensure businesses don’t get caught out by unexpected charges or unnecessary delays is available
  • If you also move parts or equipment between Great Britain and Northern Ireland, you can register with the free Trader Support Service
  • You can also apply to use Customs Special Procedures to store, temporarily use, process or repair goods and get relief from import duty
  • If you import automobile parts into the UK regularly you may find Simplified Declarations useful to reduce the amount of information you provide at the border. You or your agent will need to be authorised to make simplified declarations before you import your goods

For more specific questions about HMRC processes for importing or exporting, please visit HMRC’s customer forums.
HMRC customer service advisors are available to answer queries on the Customs and International Trade helpline. They can help with importing, exporting and customs reliefs. The helpline is open from 8am to 10pm Monday to Friday and from 8am to 4pm at weekends. Call 0300 322 9434 to speak to an advisor.

Keep up with HMRC on their social channels:

Twitter: @HMRCgovuk
Facebook: @HMRC
Instagram: @hmrcgovuk

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