In this week’s cross-border developments and trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. This newsletter highlights that the delayed EU entry-exit system (the digital border system for registering non-EU nationals travelling to the Schengen area for short stays) comes into force later this week on 12 October. Also covered are the announcements on EU-UK youth mobility made by the Chancellor Rachel Reeves at last week’s Labour Party Conference. The minutes of the June meeting of the UK-EU Trade and Cooperation Agreement Domestic Advisory Group, which Chartered Accountants Ireland is represented on, have been published. And finally, you can also read more below about the implementation of ICS2 which, as covered last week, has been delayed to 31 December 2025. ICS2 further update HMRC has confirmed that traders who need more time to prepare for the move to ICS2 are able to continue to submit ENS (entry summary) declarations via Import Control System Northern Ireland (ICSNI) for movements until 31 December 2025. However, they are advised to continue to work with their supply chain to prepare for ICS2 and use this no later than this date. The message from HMRC is set out below:  “If you’re already using ICS2 you should continue to do so, or if you expect to be ready to migrate to ICS2 shortly you should continue preparations and migrate as planned.  As a reminder, you don’t need to make ENS declarations for parcels moving to and from consumers (i.e. private individuals) in Northern Ireland.  When physically moving goods from Great Britain to Northern Ireland   Trader Support Service (TSS) users can continue to submit ENS declarations using ICSNI or the new ICS2 dataset if ready to do so. For movements from 1 January 2026 the new ICS2 dataset will become mandatory for all TSS users.  As a TSS user, you don’t need to register to use ICS2, as they will do this for you.     However, if you don’t use TSS to submit ENS declarations, you’ll have to register by 31 December 2025 to use the EU Shared Trader Interface (also known as the EU Customs Trader Portal) to submit safety and security declarations into ICS2. Visit GOV.UK Register to use the Import Control System 2 for more information.  You don’t need to do anything if you are already using ICS2, when moving goods by road (including roll-on roll-off movements) from Great Britain to Northern Ireland.   When sending or receiving goods moving from Great Britain to Northern Ireland   If you are a business that sends or receives goods that move from Great Britain to Northern Ireland, you should:  speak with those who are physically moving your goods on your behalf, such as your haulier, freight forwarder or express operator to check whether they need to make any changes to their processes for ICS2  make sure that for movements arriving in Northern Ireland after 31 December 2025, your supply chain has the correct information, at the correct time, to keep your goods moving as smoothly and efficiently as possible   When sending or receiving goods moving from Great Britain to the EU  If you move goods from Great Britain into the EU, you may need to use ICS2 now depending on the country you are moving goods into. A list of all ICS2 territories and the date from which ICS2 becomes mandatory for road and rail movements is available at the bottom of this page: Guidance for the submission of an ENS for road and rail during the ICS2 and NCTS P6 derogation period.  If you are moving goods by transit you will need to meet safety and security requirements for the relevant system (ICS, ICS2 or NCTS6-TSADs) of the country you are moving goods into.  You must check with the customs authority of the ICS2 territory you are moving goods into for details on which systems to use and any specific ICS2 processes to follow (for example, use of the ELO system for movements into France).  Further information  You can find more information on:  Using ICS2 for movements into Northern Ireland - Make an entry summary declaration using the Import Control System 2 - GOV.UK  Using ICS2 for movements into the EU - Import Control System 2 (ICS2)  Using TSS - Sign up for the Trader Support Service - GOV.UK.”  Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Check if a business holds Authorised Economic Operator status, List of goods imported into Great Britain that are controlled, Authorisation type codes for Data Element 3/39 of the Customs Declaration Service, Country codes for the Customs Declaration Service, CDS Declaration Completion Instructions for Imports, Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, Currency codes for Data Element 4/10 of the Customs Declaration Service, Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS), Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS), and Valuing imported goods that are lost, damaged or defective.

In this week’s cross-border trading corner, the most recent Trader Support Service bulletin is available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. HMRC has also sent a range of updates on the implementation of ICS2, the implementation date for which has been pushed back to 31 December 2025. The minutes and slides from the latest meeting of the Joint Customs Consultative Committee meeting, which the Institute is represented on, are also available. ICS2 update HMRC has sent an email update on the implementation of ICS2. ICS2 is an advance cargo information system designed to improve security in the international transportation of goods and involved supply chains. This confirms that ICS2 must be implemented in full by 31 December 2025 for movements by road/rail from Great Britain to Northern Ireland. Also available is ICS2 operational guidance.

In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. Lord Murphy of Torfaen has now completed his Independent Review of the Windsor Framework and the UK Government has sent an email setting out details of the new export health certificate which took effect last month. Independent Review of the Windsor Framework Earlier this month Lord Murphy of Torfaen published his report on the Independent Review of the Windsor Framework (WF). Despite the disparate views of local political parties on the WF, the report sets out that the parties have put forward important and practical suggestions on how improvements to its operation could be made.  The key elements of the report can be summarised as follows: Small and medium-sized companies are struggling with the new rules and processes, Some gaps remain in how Northern Ireland can meaningfully influence EU laws that apply to it, and The recent sanitary and phytosanitary agreement between the UK and EU is a significant advancement which promises practical improvements to NI-GB trade. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Using a special procedure without a prior authorisation, Apply to pay less duty on goods you import for specific uses, Sailing a pleasure craft into the UK temporarily for private use, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes, Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS), and Withdraw funds from your Customs Declaration Service cash account.