In this week’s EU Exit Bulletin, read about Revenue’s announcement of minor functionality changes to its Automated Import System. We also highlight that the UK Trader Support Service will introduce several enhanced and new features in the coming weeks. We also provide an answer from HMRC in response to member feedback on the new Customs Declaration Service. In other news, HMRC has issued new eligibility criteria for claiming a customs waiver for certain industries.
AIS functionality update – March 2022 release
Revenue is making some minor system changes to its Automated Import System (AIS) which will go live during the week beginning 7 March 2022. The changes are mainly technical and do not require a business to provide any additional or new information. However, Revenue has advised it will mean stricter application of some business rules which may result in some declarations being rejected.
For importers, declarants and AIS software providers, additional validations will be required in certain instances. There will also be changes to amendments and refunds applications and VAT liabilities in some cases will be displayed differently within declarations. Revenue’s eCustoms notification 4/2022 provides more details on these updates.
This release has been available in Revenue’s test environment (PIT) since 24 February 2022. Five days’ advance notice will be given of the ‘go-live’ date.
New Trader Support features coming soon
New and enhanced features to improve the Trader Support Service (TSS) are expected shortly to support traders moving goods into Northern Ireland.
Simplified declarations process for certain special procedures
Traders will soon be able to use the simplified declarations process to move goods into Northern Ireland using certain special procedures. A reduced data set can be submitted when goods leave Great Britain, using a simplified frontier declaration. The remaining information can then be provided by making a supplementary declaration by the fourth working day of the month following the goods movement.
In order to use this new feature, traders will need to enter their customs freight simplified procedures (CFSP) NI authorisation number on their TSS profile. A CFSP number authorised only for Great Britain is not valid for use.
Consolidated data guides
All TSS declaration data guides will be consolidated into one document. This should make it easier for users to find guidance on TSS data fields regardless of the form of declaration that is being made.
New method of payments for agents and intermediaries using the API
Agents and intermediaries that support Application Programming Interface (API) users will be able to use the agent’s own Duty Deferment Account (DDA) for payments on full frontier declarations.
More information on all of the above features can be found in the latest TSS Bulletin.
Validating CFSP authorisations for Northern Ireland movements
A customs freight simplified procedures (CFSP) authorisation is required to move goods using the simplified declaration process, if using certain special procedures or alternate procedures. To use a CFSP on the Trader Support Service (TSS), it must be fully authorised for movements into Northern Ireland.
A TSS agent will be in touch with traders shortly to validate authorisations to use CFSP for Northern Ireland imports if a CFSP number is logged on a trader’s TSS profile. Contact will be made through the case management system on the TSS portal.
More information can be found in the latest TSS Bulletin.
HMRC response to CDS feedback
Following a request by HMRC for feedback, a member asked why some entries were not showing up on their Management Support System (MSS) report on CDS (the UK’s Customs Declaration Service). HMRC’s response was this entry will not appear within the MSS report. There is no system currently in place for replicating data submitted through CDS, in the same way as data currently submitted through the CHIEF system.
However, the member was concerned that the MSS report is the basis for any HMRC enquiry or audit and helps ensure accuracy of records. It is also good for visibility as it shows any time their EORI number is used.
HMRC further responded as follows:
“The MSS report does assist traders in managing their own compliance and is a useful tool. The intention in the future is for MSS reports to be accessible via the CDS Digital dashboard, and if traders so wish, produce their own reports free of charge. HMRC will still offer this service, at a charge.
We can’t be clear on exact timescales for when the new free digital service will be available, but the service availability will be publicised well before the time of the change. The Digital dashboard will be accessible via GOV.UK and the Government Gateway replacement.
For companies who currently purchase MSS data from us, that wish to cancel their contract early, as they decide to access and run their own reports, refunds will be made available on a pro-rata basis.”
New eligibility for claiming a customs duty waiver
HMRC has introduced new customs duty waivers for businesses moving certain fishery, aquaculture and agricultural products to Northern Ireland from Great Britain or countries outside the UK and the EU. In summary the changes are as follows:
- If any part of a business is involved in the production, processing or marketing of fishery and aquaculture products, that business can claim a waiver for customs duty up to a maximum of €30,000 over three tax years
- If any part of a business is involved in the primary production of agricultural products, that business can claim a waiver for customs duty up to a maximum allowance of €20,000 over three tax years.
Full details can be found on GOV.uk.
Call for evidence: An Independent Customs Regime
HMRC and HM Treasury recently opened a new consultation “Call for evidence: An Independent Customs Regime.” which is seeking views on how the UK’s customs system can be improved by simplifying processes for traders and embracing innovation. The consultation closes on 2 May 2022.
The Call for evidence invites respondents’ views on:
- the customs intermediary sector;
- the Simplified Customs Declaration Process; and
- the transit facilitation.
The Institute will be responding to this consultation and welcomes member’s view. Observations are welcome to brexit@charteredaccountants.ie. The closing date for responses is 2 May 2022.
For further updates, please visit www.charteredaccountants.ie/brexit
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