EU exit bulletin, 23 September 2022

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications and remind you that CHIEF closes for import declarations from the end of this month. We also update you on recent developments in relation to the Northern Ireland Protocol Bill.

Northern Ireland Protocol Bill update

Thursday 15 September 2022 was the deadline for the UK to respond to the various infringement proceedings launched by the European Commission in respect of the Protocol on Ireland / Northern Ireland. The four infringement proceedings launched in August concern customs enforcement, and excise and VAT rules. These were in addition to the three infringement proceedings which began on 15 June 2022.

We understand that the UK responded to the European Commission ahead of the deadline but no detail has been provided as yet as to the contents of the UK’s responses. The European Commission is considering next steps.

Closure of CHIEF for import declarations

The Customs Handling Import and Export Freight (“CHIEF”) system will close for import declarations from the end of September 2022.

If your business or clients make import declarations, you must move to the Customs Declaration Service now, otherwise you won’t be able to import goods to the UK from 1 October 2022.

Follow the two steps below to be ready for the change:

• Use the trader checklist (or declarant checklist if you make declarations yourselves without an agent) to move across to the Customs Declaration Service; and
• Watch HMRC’s YouTube videos which explain how to subscribe to the Customs Declaration Service, use the service, and carry out an import declaration.

It can take several weeks to be fully set up, so businesses need to act now.

Miscellaneous updated guidance etc.

The latest guidance updates, and publications relevant to EU exit are as follows:-

• UK Domestic Advisory Group membership and Civil Society Forum participation under the UK-EU Trade and Cooperation Agreement: expressions of interest – Chartered Accountants Ireland is already a member of this group;

• Making a full import declaration;
• Making an import supplementary declaration;
• Making a simplified frontier declaration;
• List of ports using the Goods Vehicle Movement Service;
• Get UK customs clearance when importing goods into the UK: step by step;
• Apply to use simplified procedures for import or export (C&E48);
• Amend or cancel simplified import declarations;
• Advisory fuel rates;
• Attending an inland border facility;
• Declaring reusable packaging for Great Britain imports and exports;
• Finding commodity codes for imports into or exports out of the UK;
• Claim personal allowances and tax refunds if you're not resident in the UK;
• Check simplified procedure value rates for fresh fruit and vegetables;
• Amend or cancel a Customs Declaration Service import declaration;
• Report goods arriving at a UK port on a commercial vessel;
• Top-up your duty deferment account using the Customs Declaration Service;
• Paying into your Customs Declaration Service cash account; and
• Check if a business holds Authorised Economic Operator status.