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EU Exit Bulletin - 24 September 2021

Sep 24, 2021

This week’s bulletin examines the announcement by the UK government of plans to capitalise on new freedoms brought about by the EU exit. HMRC has also warned consumers to be alert to hidden import charges when buying consumer goods from around the world. We also bring you the updated requirements when applying for an XI EORI number for the first time and also a notification from Revenue on fixes that have been applied to the Automated Import System.  

UK government launches plan to capitalise on new Brexit freedoms 

Minister of State at the Cabinet Office, David Frost this week announced plans to ensure that UK rules and regulations ‘best serve the UK national interest.’ Thousands of individual EU regulations, known as Retained EU Law, were automatically left on the UK’s statute book following EU exit and these will now be scrutinised as part of a review by the government to ensure that they are ‘helping the UK to thrive as a modern, dynamic, independent country and foster innovation across the British economy.’ 

According to the government’s statement, the review will ‘aim to remove the “special status” that EU retained law still enjoys in our legal framework and will determine how best to ensure that UK courts can no longer give undue precedence to EU-derived laws in future’. 

The government will consider laws that have an impact on technology, transportation and agriculture and will also be reviewing the EU ban on using the imperial system in due course.  It’s hoped that this review will ‘improve digitisation and unleash innovation’. 

Read the UK government’s statement. 

Updated requirements for new XI EORI applications 

Since 14 September 2021, traders registering for an XI EORI number (Economic Operators Registration and Identification number) for the first time will need to apply via the ‘Get an EORI number’ page on Gov.uk using a new registration form. 

You must have an EORI number that starts with XI if you: 

  • move goods into Northern Ireland from Great Britain (England, Scotland, and Wales) 

  • move goods from Northern Ireland to another non-EU country 

  • make a declaration in Northern Ireland 

  • apply for a customs decision in Northern Ireland. 

Where the trader’s main establishment address is not in Northern Ireland, they will be asked whether they have a permanent business establishment (PBE) in Northern Ireland.  If this is the case, traders will have to upload two separate pieces of evidence to prove their presence at that address.  

Where a trader does not have their main establishment in Northern Ireland, or they do not have a PBE, they will only be able to register for an XI EORI number in specific cases and will need to indicate from a list provided on the form, why they require an XI EORI number. 

The new application form will also ask the trader to provide any XI or EU 27 VAT numbers that they may possess. There is still a requirement to obtain a GB EORI number before applying for an XI EORI number.  

Guidance is available here.  

HMRC issues warning on import charges 

Dare we mention the word “Christmas” in September? That’s exactly what HMRC did last week when it issued a warning to consumers to be aware of the potential for hidden import charges with just 100 days to go to 25 December.  

HMRC is urging shoppers to ensure they don’t get caught out by unexpected charges when buying from overseas traders in the run-up to Christmas.  

The UK’s departure from the EU means that some UK consumers buying presents for family and friends from EU businesses may now need to pay customs charges when their goods are delivered. In the same way that consumers have previously had to pay charges when buying certain items from non-EU sellers, the same rules now also apply to goods being bought from the EU, except where the buyer is in Northern Ireland. 

The government has published guidance for consumers to help everyone to understand the changes and when, why and how charges will need to be paid. Consumers can also find information in the guidance on what may be required when sending or receiving items from friends and family living abroad. 

Readers are reminder however that when purchasing from the EU and Northern Ireland citizens should not expect to pay import charges. 

UK and Switzerland sign deal  

The UK and Switzerland have signed an agreement which will benefit citizens who live and work abroad in either country. According to the Press Release announcing the deal:  

  • the agreement will ensure citizens living or working in either country can receive healthcare and an uprated state pension; and 

  • UK and Swiss citizens will have access to necessary healthcare when visiting either country. 

The agreement covers a wide range of social security benefits for eligible individuals. Those living abroad in either country will be able to receive healthcare, uprated pensions, and other benefits. This includes healthcare cover for UK state pensioners, those exporting maternity allowance, and certain categories of cross-border workers. The agreement is in the form of a Convention which is expected to come into force later in the year. 

Latest Trader Support Service (TSS) bulletin 

The latest TSS bulletin (45th edition) issued this week and covers the following: 

  • Customs agents or intermediaries who provide services to traders will soon be able to complete declarations and make payments on customers’ behalf via the TSS 

  • A reminder for hauliers on GVMS compliance 

  • The One Stop Shop (OSS) – the new EU VAT e-commerce system to simplify VAT treatment on distance sales 

  • Updated requirements for new XI EORI applications where the trader’s main establishment address is not Northern Ireland. These traders will be asked whether they have a permanent business establishment in Northern Ireland and if so to upload evidence as proof of their presence at that address. 

Read the bulletin 

Miscellaneous updated guidance  

The following documents/guidance relevant to EU exit have been updated/published recently: 

  • Sending parcels to and from Northern Ireland; 

  • Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland; 

  • Government sets out new timetable for introducing border controls; 

  • Declaring reusable packaging for Great Britain imports and exports; 

  • Find out when to make an exit summary declaration; 

  • Search the register of customs agents and fast parcel operators; 

  • Check simplified procedure value rates for fresh fruit and vegetables; 

  • Customs Declaration Completion Requirements for Great Britain; 

  • Roll on roll off ports location codes for Data Element 5/23 of the Customs Declaration Service; 

  • List of customs training providers; 

  • Customs Special Procedures Manual; 

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

  • Declaring reusable packaging for Great Britain imports and exports 

Webinars and support 

A calendar of upcoming webinars for organisations that trade with the EU is available. BEIS has also launched a series of on-demand videos, to help businesses familiarise themselves with the new rules. Topics include importing and exporting, trade, Rules of Origin, tariffs, data, and audit and accounting. The Cabinet Office has published recordings and videos that outline in more technical detail the new rules for moving goods to and from the EU.  

Upcoming HMRC Brexit webinars, all on various dates:  

  • Completing customs declarations: an overview: register here; 

  • Trader responsibilities when using an intermediary: register here; 

  • Importing: preparing to make your supplementary declaration: register here; and 

  • Exporting: what you need to do to keep your goods moving: register here.  

You can also: 

  • watch HMRC videos on HMRC's YouTube channel to familiarise yourself with the new customs processes and what you need to do before trading goods with the EU; 

  • use the trader checklist to make sure you’re familiar with the new rules; 

  • use HMRC’s updated guides to understand the new customs and VAT requirements when a business is moving goods between the UK and EU countries; 

  • sign up to the Trader Support Service if your business is moving goods between GB and NI and use their suite of educational products, including online training modules and webinars, for support with the Protocol; 

  • ask and get answers to specific questions about HMRC processes for importing or exporting by visiting HMRC’s forums; 

  • watch webinars and videos from other government departments on the changes; and 

  • sign up to HMRC’s email updates on news and information about importing and exporting with the EU. 

Call HMRC’s Customs & International Trade helpline on 0300‌‌ ‌322‌‌ ‌9434, for more help with importing, exporting or customs reliefs. The helpline is open‌‌ ‌from 8am‌‌ ‌to‌‌ ‌10pm‌‌ ‌Monday‌‌ ‌to‌‌ ‌Friday and‌‌ ‌from 8am‌‌ ‌to‌‌ ‌4pm at‌‌ ‌week‌‌ends. You can also send HMRC your questions using HMRC’s online form or webchat 

Fixes to Revenue’s AIS system 

A number of bugs were scheduled to be fixed in Revenue’s Automated Import System (AIS) on Tuesday 21 September and are relevant for those involved in Import Declarations and the verification of software packages with Union Customs Code Software.  For a full list of fixed, please read Revenue’s eCustoms notification 49/2021. 

For more updates visit www.charteredaccountants.ie/brexit  

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