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Cross-border developments and trading corner – 17 November 2025

Nov 17, 2025

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. HMRC has also sent a further email about using ICS2 and the House of Lords Northern Ireland Scrutiny Committee has published its first report.

Email from HMRC on ICS2

HMRC has asked us to share the below email on ICS2. The following documents have also been shared with us:

  • ICS2 Arrival and Presentation of Goods Notifications, and
  • FAQs - ICS2 road movements.

“Email from HMRC

You can use Import Control System 2 (ICS2) now to submit entry summary (ENS) declarations if you’re ready to do so. If you need more time, you must work with your supply chain to make sure you’re ready to start using ICS2 as soon as possible. This must be no later than 31 December 2025 when ICS2 becomes mandatory for all movements from Great Britain to Northern Ireland.

Preparing to submit Arrival and Presentation notifications for GB-NI movements using the Trader Integration Micro Service (TIMS)

We’re continuing to work towards the release of the free-to-use Trader Integration Micro Service (TIMS) and will confirm the release date soon. TIMS will facilitate the submission of ICS2 Arrival and Presentation of Goods notifications on your behalf for Roll-on/Roll-off (RoRo) movements from GB-NI only.

If you already use the Trader Support Service (TSS) to auto-generate your Goods Movement Reference (GMR), you do not need to take any further action.

If you don’t use the TSS to auto generate your GMR and wish to benefit from using TIMS, you should start to prepare now by ensuring you enter the ENS movement reference numbers (MRNs), when prompted, in the Goods Vehicle Movement Service (GVMS).

No registration is required for TIMS and there is no cost to use it – once it is released, as long as your ENS MRNs are included in the relevant GMRs, TIMS will automatically submit your ICS2 Arrival and Presentation of Goods notifications for you for movements from GB-NI only.

TIMS is not the only method for submitting your arrival and presentation notifications for your GB-NI movements. However, if you have included your ENS MRNs in your GMR, then TIMS will automatically submit these notifications. You won’t need to submit separate ICS2 Arrival and Presentation of Goods notifications for these MRNs. 

Choosing not to include ENS MRNs in your GMRs?

If you choose not to include ENS MRNs in your GMRs for GB-NI movements, you’ll need to purchase or develop your own software to submit Arrival and Presentation of Goods notifications, which are a mandatory part of the ICS2 requirements. Read the attached guidance to find out more about this.

While we do not expect you to be submitting Arrival and Presentation of Goods notifications until TIMS has launched, if you’re planning to use another method we recommend preparing now.

In the meantime, continue to use the Customs Declaration Service (CDS) or another customs process to fulfil Arrival and Presentation notifications requirements for your RoRo movements.

Visit GOV.UK for more information on:

  • using ICS2: Make an entry summary declaration using the Import Control System 2, and
  • using the TSS: Sign up for the Trader Support Service.”

Northern Ireland after Brexit: Strengthening Northern Ireland’s voice in the context of the Windsor Framework

The House of Lords Northern Ireland Scrutiny Committee has published its first report ‘Northern Ireland after Brexit: Strengthening Northern Ireland’s voice in the context of the Windsor Framework’.

The Committee is warning that the current arrangements under the Windsor Framework are overwhelmingly complex and impossible for stakeholders to navigate. The report concludes that based on the evidence it received, efforts to address the democratic deficit in Northern Ireland following Brexit are insufficient. The Committee is calling for urgent action to strengthen Northern Ireland’s role in the UK-EU relationship reset.

Miscellaneous guidance updates and publications

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

  • Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes,
  • Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),
  • CDS Declaration Completion Instructions for Imports,
  • Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS),
  • Poly(ethylene terephthalate) glycol-modified (PETG) (Tariff notice 19),
  • Non-electrical lamps and lighting fittings (Candle holders) (Tariff notice 20),
  • Tariff notices,
  • Specific wines (Tariff notice 21),
  • Customs Special Procedures Manual,
  • Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS), and
  • Refunds and waivers on customs debt by HMRC.

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