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EU exit corner – 2 September 2024

Sep 02, 2024

In the first EU exit corner after the summer break, we bring you the latest guidance updates and publications relevant to EU exit and highlight upcoming milestones under both the Windsor Framework and the UK Government’s Border Target Operating Model. The most recent Trader Support Service bulletin is also available. The Department for the Environment and Rural Affairs has sent an email containing updates for exporters to the EU and HMRC has sent an update on XI EORI numbers which we set out below.

Upcoming milestones

As we move into September, it is now just a matter of weeks before the next stages in both the Windsor Framework and Border Target Operating Model (BTOM) commence. From 30 September 2024, the Windsor Framework green lane will broaden to all UK Internal Market Scheme authorised traders. Full international customs requirements for traders will be removed and simplified procedures will apply. This will specifically affect parcels moving from GB to NI.

From 31 October 2024, phase three of the BTOM commences. From this date, safety and security declarations for EU imports will come into force. Alongside this, the UK will introduce a reduced dataset for imports. The goal is to reduce duplication in customs declarations.

More information and guidance from the UK Government is expected ahead of these forthcoming changes and will feature in our EU exit corner.

Update on XI EORI numbers

HMRC has recently been notifying traders with an XI EORI and EIDR (Entry in Declarants Records) authorisation that the Goods Vehicle Movement System (GVMS) now accepts the use of an XI EORI. Traders should use their XI EORI in GVMS straightaway.

The communications were issued to traders via email (if HMRC held a valid email address) or post at the beginning of August 2024.

If a trader does not make EIDR movements between Great Britain and Northern Ireland using GVMS, they will not have received any communication, and they don’t need to take any action as these changes do not affect them. More information is available in the section below headed ‘Using GVMS for EIDR movements between GB and Northern Ireland’. The full update from HMRC is as follows:

“Goods Vehicle Movement Service: changes to allow the use of an XI EORI in the ‘Entry in Declarant’s Records’ EIDR field

We have recently made changes to the Goods Vehicle Movement Service (GVMS).

Businesses with an Economic Operator Registration and Identification (EORI) number starting with XI, should now use an XI EORI, if they have one, with a valid EIDR authorisation to generate the Goods Movement Reference (GMR) number in GVMS when moving goods from Great Britain to Northern Ireland.

If a trader does not make EIDR movements between Great Britain and Northern Ireland using GVMS, they don’t need to take any action as these changes will not affect them.

What is an EIDR movement? 

An EIDR movement involves declaring goods by entering them into a trader’s own records and sending other details to customs. They can do this if they are authorised to use the EIDR process. You can find more details at: https://www.gov.uk/guidance/making-an-import-declaration-in-your-records.

Using the Trader Support Service

If a trader uses the Trader Support Service (TSS), there will be no change to the existing process for them and they don’t need to take any further action. The TSS will continue to confirm the EORI number that the trader should use when they submit their pre-movement information. The trader should put that EORI into GVMS to generate the GMR.

Using GVMS for EIDR movements between GB and Northern Ireland

If a trader has an XI EORI with an associated EIDR authorisation and they do not use TSS, there are actions they’ll now need to take.

If a trader is creating a GMR they should

  • continue to use their GB EORI number to access and log into the GVMS system
  • use the XI EORI linked to a valid EIDR authorisation to generate the GMR number in GVMS for NI EIDR movements

If someone creates GMRs on a trader's behalf

Please make sure they inform the haulier, or the third party moving the goods for them, of their XI EORI number associated with the EIDR authorisation to use in GVMS.

Further help and support

For more information on GVMS, go to GOV.UK and search ’Register for Goods Vehicle Movement Service’. If you have any questions, please call our helpline on 0300 322 9434 and refer to this letter.

For support or more information on the Trader Support Service, call the TSS Contact Centre on 0800 060 8888 (0800 060 8988 for Welsh speakers) or go to GOV.UK and search ‘Trader Support Service’.”

Miscellaneous updated guidance etc.

Recently updated guidance, and publications relevant to EU exit are set out below:

  • Check if a business holds Authorised Economic Operator status,
  • Apply for release of a private vessel on payment of Customs Duty and VAT,
  • Transit newsletters — HMRC updates,
  • Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS),
  • Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS),
  • Known error workarounds for the Customs Declaration Service (CDS),
  • How to pay duties and VAT on imports from outside of the UK,
  • Notices made under the Customs (Export) (EU Exit) Regulations 2019.

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