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In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The most recent Trader Support Service and Cabinet Officer Borders bulletins are also available. HMRC also recently published guidance on sending parcels from Great Britain to Northern Ireland which will take effect under the Windsor Framework from 30 September 2024. And finally, we provide information on a recent update to VAT and EORI guidance.
VAT and EORI guidance
If a business deregisters for VAT, any Economic Operators Registration and Identification (“EORI”) number(s) they hold will also be removed at the same time.
By way of reminder, EORIs are needed for authorisations, including a UK Internal Market System (“UKIMS”) authorisation, and licences. To continue using these, there are actions a business needs to take which are as follows:
Authorisations (including Duty Deferment Accounts and guarantees) - contact the supervising office. This can be found in the authorisation correspondence received originally;
Licences - to continue using these please contact the issuing government department; and
If a business still needs an EORI number, they can apply for a new GB EORI number. The number is usually confirmed immediately. Once a business has a GB EORI, they will then be able apply for an XI EORI number, if needed and they meet the relevant criteria. The number will be issued within five working days of applying.
If a business needs help getting a new EORI number, please contact HMRC.
Miscellaneous updated guidance etc.
Recently updated guidance, and publications relevant to EU exit are set out below:-
Classifying footwear for import and export;
Customs Declaration Service is open for all export migration;
Get help using example declarations for exports from Great Britain to the rest of the world;
Making an export declaration using a pre-shipment advice;
Making an export supplementary declaration;
Making an export declaration in your records;
Making a full export declaration;
Tell HMRC when exports have arrived or departed a UK port;
Make and manage an export declaration online;
Apply for authorised consignor or consignee status; and
Report a problem using the Customs Declaration Service.