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VAT

New rules on certain imports into Great Britain

by Ian Marrow
31/01/2024

There have been media reports about the imposition of new Border Target Operating Model (BTOM) rules from 31 January 2024.

This is the first of three planned steps for BTOM in 2024.

BTOM classifies all plant and animal products (including foods and by-products) coming from the EU and EEA countries. Each classification will have a relevant risk level; low, medium and high.

Goods for human consumption that have a medium to high risk will require health certificates certified by vets in the country of origin. Low risk products will be exempt from “extensive documentation”.

Imports of medium and high-risk goods will require advanced notification to HMRC through a system called Import of Product of Animals, Food and Feed Systems (IPAFFS).

Relevant businesses may want to check the risk levels for products using the following link:  https://www.gov.uk/government/publications/risk-categories-for-animal-and-animal-product-imports-to-great-britain/target-operating-model-tom-risk-categories-for-animal-and-animal-product-imports-from-the-eu-to-great-britain

The second step will commence on 30 April 2024 when medium and high-risk imports will be subject to physical checks at the border. These checks will be at specific border control posts which are the only points of entry for such goods from 30 April onwards.

The final step is due to take place in October 2024 with medium and high-risk products requiring safety and security declarations. There will also be a “single trade window” which purports to reduce the number of forms imported need to complete.

There are some exemptions for goods coming from the island of Ireland (both the Republic and Northern Ireland) but these would need to be looked at on a case by case basis.

If you have any questions about how BTOM may impact you business please contact Ian Marrow .

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