Cross-border developments and trading corner – 30 March 2026

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. The minutes and slides from the most recent meeting of the HMRC Stakeholder Forum, the Northern Ireland Joint Customs consultative Committee (which the Institute is represented on) are available together with ICS2 groupage HMRC guidance.

Miscellaneous guidance updates and publications

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

• Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes,
• Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),
• CDS Declaration Completion Instructions for Imports,

• Previous document codes for Data Element 2/1 of the Customs Declaration Service,
• Known error workarounds for the Customs Declaration Service (CDS),
• Tax types for Data Element 4/3 of the Customs Declaration Service,
• Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS),
• Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service,
• National additional codes to declare with Data Element 6/17 of the Customs Declaration Service,
• UK Trade Tariff: duty suspensions and autonomous tariff quotas,
• Declaration Unique Consignment References,
• Entry in the Declarant's Records,

• Simplified Declaration Process,
• Simplified Customs Declaration Process,
• Get customs data for import and export declarations,

• Report a problem using the Customs Declaration Service,

• Procedures Codes and Additional Procedures Codes,
• Supplementary Declarations,
• Introduction, and
• Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service.