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hmrc logo New Customs Reporting Requirements for General Aviation (GA) from 1 January 2022 (GB & NI)

There will be new customs reporting requirements for General Aviation (GA) aircraft travelling from Great Britain (GB) and Northern Ireland (NI) to the European Union (EU) from 1 January 2022.

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GA aircraft are currently required to submit General Aviation Reports (GARs) for certain journeys in and out of GB. This is known as ‘outward clearance’ and ‘inward reporting’ and it allows the government to risk assess journeys and identify potential customs and immigration violations. Due to the UK’s exit from the EU, this will also be required for journeys from GB to the EU.

There will also be a reduction to the current time limits for reporting of aircraft to Border Force for customs purposes to at least two hours before departure from GB or at least two hours before departure from the last destination before the aircraft arrives in GB.

Reporting timeframes and requirements under the Terrorism Act 2000 remain unchanged.

You will need to start submitting reports for journeys from GB to the EU from 00:00 GMT on 1 January 2022. The reduction in time limits will also apply from 1 January 2022

Blanket Interim Certificate of Agreement Extension for Non-Customs and Excise Aerodromes

Non-customs and excise designated aerodromes that handle GA permitted international flights are now covered by a blanket interim Certificate of Agreement (CoA).

CoA aerodromes that handle limited freight will not be captured by this blanket and will need to apply full customs controls from 1 January 2022.

The new reporting requirements will apply for f lights departing from both of these types of aerodromes.

Changes to Reporting Requirements for General Aviation (GA) moving from/to Northern Ireland

GA aircraft are currently required to submit General Aviation Reports (GARs) for certain journeys in and out of NI. This is known as ‘outward clearance’ and ‘inward reporting’ and it allows the government to risk assess journeys and identify potential customs and immigration violations.


From 1 January, there will be a removal of the requirement to provide passenger information on journeys from Ireland to NI. There will also be a reduction to the current time limits for reporting of aircraft to Border Force for customs purposes. This will change to at least two hours before departure from NI or at least two hours before departure from the last destination before the aircraft arrives in NI.

Reporting timeframes and requirements under the Terrorism Act 2000 remain unchanged.

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Download a copy of the new Reporting arrangements for GA from/to GB

Download a copy of the new Reporting arrangements for GA to/from NI