Post EU exit corner – 7 July 2025

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the most recently published Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. HMRC is seeing an increase in applications to the UK Internal Market Scheme and have developed a document setting out helpful hints and tips to help minimise errors when applying and speed up the authorisation process. And finally, the new UK-US Trade deal came into force last week. 

Miscellaneous guidance updates and publications  

This week’s miscellaneous guidance updates and publications are as follows: 

• Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service,  

• Simplified procedures exclusion list of procedure and additional procedure codes for CDS,  

• Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS),  

• Appendix 22: Declaration Category Data Sets Landing Page and Introductory Text,  

• Appendix 2: DE 1/11: Additional Procedure Codes,  

• Appendix 1: DE 1/10: Requested and Previous Procedure Codes,  

• Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020,  

• Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS),  

• Manage your import duties and VAT accounts,  

• Software developers providing customs declaration software,  

• Apply for repayment of import duty and VAT (CHIEF),  

• How to claim a repayment of import duty and VAT if you've overpaid,  

• Check if a business holds Authorised Economic Operator status,  

• Apply for a repayment of import duty and VAT in the Customs Declaration Service,  

• Check when you can account for import VAT on your VAT Return,  

• External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, and  

• Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service.