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address for the producer or importer. If the food producer is Traders using the UKCA marking must ensure to draft
not established in the UK, they must include the address of and complete a UK Declaration of Conformity for that
the importer, based in the UK, Channel Islands or the Isle of specific product. In this document, the manufacturer, or the
Man. authorised representative, should declare that the product
is in conformity with the relevant statutory requirements
The address provided must be a physical address where applicable to the specific product and include the name and
the food producer or importer can be contacted by mail. address of the manufacturer (or the authorised representative)
Businesses can’t use an e-mail address or phone number. together with information about the product and the
Providing an address gives consumers the opportunity to conformity assessment body (where relevant). The UK
contact the food producer or manufacturer if they have an Declaration of Conformity should be available to market
enquiry or complaint about the product. surveillance authorities on request.

A requirement for pre-notification of agri-food imports to the Plastic Tax
UK was introduced in January 2022. The UK has introduced from April 2022 a new levy on plastic
packaging with the aim of incentivising the use of recycled
UK Customs checks material in plastic packaging.
At the end of April 2022, the UK government announced
that it would postpone, again, the introduction of full customs The tax applies at a rate of £200 per tonne on plastic
control, most likely to September 2023. Checks were first packaging with less than 30% recycled plastic manufactured
delayed in June 2020 because of COVID-19, and then or imported into the UK. This includes packaging on goods
there were further deadline extensions in March 2021 and which are imported in connection with distance sales.
September 2021.
Businesses importing plastic packaging or products contained
With the war in Ukraine, and the recent surge in energy costs, in plastic packaging into the UK will be liable to register for
operating costs for UK businesses have grown dramatically, and pay the Plastic Tax if they exceed a threshold set at 10
and the government has thus preferred to avoid adding a tonnes of plastic packaging per year. ••
further economic toll on businesses.

These controls include requirements for: Sanitary and
Phytosanitary (SPS) checks currently at destination to be
moved to a Border Control Post (BCP); safety and security
declarations on EU imports; health certification for further
SPS imports; SPS goods to be presented at a BCP;
prohibitions and restrictions on the import of chilled meats
from the EU.

The EU has instead introduced full customs controls from
1 January 2021. This means that it’s currently easier in
administrative terms for EU traders to import products to the
UK than the other way around.

UKCA
The UKCA (UK Conformity Assessed) marking is a new
UK product marking used for products being placed on
the market in Great Britain. It covers most goods which
previously required the CE marking, such as toys, low-voltage
electrical equipment, personal protective equipment, etc.

The UKCA marking came into effect in January 2021. Yet, to
allow businesses time to adjust to the new requirements, in
most cases, traders will still be able to use the CE marking
until 1 January 2023.

Alan Rhode is a co-founder at Taxmen, the one-stop-shop for legal and tax services to the e-commerce industry.

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